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.
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.
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.
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.
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.
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.
06 September 2016
UK charities seeking VAT relief on the construction of new buildings have been dealt a blow by a tax court. The Court of Appeal has determined that, it is not a charity’s objectives which will determine if it is afforded VAT reliefs, but whether fees paid by users fall within the scope of VAT.
10 August 2016
Whether or not a zero VAT rate can be applied to the construction of a charity building is not always straightforward and fundamentally comes down to the use of the building. However, a recent decision of the Upper-tier VAT Tribunal could create a welcome precedent for amateur sports clubs and other community based organisations to save VAT on construction costs.