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HMRC extends VAT relief for charities to some digital campaigns

18 September 2020

Following recent representations by the Charity Tax Group (CTG), HMRC has agreed to amend its policy on the VAT treatment of online charity advertising. Information on HMRC's new policy was published on 8 September and we suggest that affected advertisers and charities should consider their position carefully.

Understanding the VAT recovery rules in relation to costs, supplies, and activities
Audrey Fearing

18 May 2020

The upper tribunal case for Royal Opera House Covent Garden Foundation calls into question the approach to be taking by organisations that undertake non business and business activities.

Managing the impact of coronavirus on VAT recovery for charities
Audrey Fearing

18 May 2020

Coronavirus has resulted in many charities suffering a significant decline in revenues, and irrecoverable VAT costs increase significantly. We recommend that charities should build this reduction into their cash flow projections.

Zero rate of VAT for charity sector digital publications
Audrey Fearing

01 May 2020

The Government has announced that the application of the zero rate of VAT to supplies of 'digital publications' will be brought forward to 1 May.

VAT recovery on fund-raising
Steve Hodgetts

08 October 2019

One of the founding principles of the VAT system is that VAT incurred on costs should be reclaimed, provided it can be linked to a transaction which affords a right to VAT recovery. But how strong does this link have to be?

Charities brace for additional VAT costs

17 July 2019

A recent judgment from the European Court risks restricting charities' VAT recovery on the generation of additional funds through investment and fundraising.

Making Tax Digital - why charities need to prepare fast
Audrey Fearing

26 September 2018

From April 2019, most VAT registered businesses including charities, will have to change the way they submit their VAT returns to HMRC as part of the Government's Making Tax Digital (MTD) agenda. With the deadline looming, many charities still have some way to go to be ready for the changes.

Audrey Fearing

Partner, Head of NHS

Audrey is part of our indirect tax team and helps to grow the government and public sector indirect tax business. She focusses on advising NHS, local authority and social housing clients on all aspects of VAT.

International schools tax and vat issues

17 July 2017

We explore the tax and VAT key considerations and benefits from the establishment of an international school in the middle or far east.

Retrospective VAT liabilities for charities and suppliers of bulk mailings
Nick Sladden

28 July 2015

HMRC has now issued its Revenue and Customs Brief in respect of the VAT liability of direct marketing services using printed matter.

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