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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.

The implications of London Borough of Ealing v HMRC (case c-633/15)
Scott Harwood

20 October 2017

Sporting services provided by an eligible not-for-profit body are treated as VAT exempt. Whilst exempt bodies usually lose entitlement to reclaim their own VAT costs, more often than not, there’s a net commercial and financial benefit from not applying VAT to the supply.

Apprenticeship levy

27 January 2017

HMRC has published draft legislation for the apprenticeship levy. Further guidance on certain aspects of the levy has also been published.

Confusion with property search charges

27 January 2017

To standard rate or to not standard rate? What’s the latest with CON29 fees.

Off-payroll engagements update

27 January 2017

HMRC has recently published draft legislation following the 2016 Autumn Statement, which provides clarification on a number of areas.

Salary sacrifice arrangements from April 2017

27 January 2017

The government will legislate in Finance Bill 2017 to remove the income tax and NICs advantages of benefits provided through salary sacrifice arrangements.

Update on the VAT treatment of closely connected educational supplies

27 January 2017

In the long running saga of Brockenhurst College, the Advocate General considers supplies of catering in educational restaurants and admission charges to performances by students are not services closely related to the supply of education and, as such, should be subject to VAT.

Will sporting services become VAT exempt?

27 January 2017

The Advocate General of the European Court has provided their opinion for sporting services provided by local authorities, the NHS and other public bodies. Will the VAT liability change and have you potentially overpaid VAT?

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