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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 tribunal allows zero-rate for digital newspapers

26 February 2020

Following a tribunal ruling, an independent review and a celebrity led campaign, the Government is under pressure on three sides to end the application of VAT at 20 per cent to digital publications.

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.

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