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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.

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?

Salary sacrifice update – HMRC consultation update

28 November 2016

In our previous newsletter, we provided details of HMRC's consultation on salary sacrifice. HRMC is now analysing the feedback to announce any changes in the 2016 Autumn Statement. Are you confident your salary sacrifice schemes arrangements are correctly structured?

Apprenticeship levy - are you ready for the new levy?

28 November 2016

The government is committed to 3 million new apprenticeship roles in England by 2020, but it's currently off the pace. Does your organisation need assistance preparing for the levy?

Engagement of off-payroll personal service companies (PSC) – BBC challenged by HMRC

28 November 2016

Over 100 BBC presenters are under HMRC investigation for using their own PSCs to minimise their income tax and/or national insurance bills. We strongly urge you to review your PSC engagements as soon as possible.

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