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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.

Michael McLaughlin

Partner

Michael is a tax partner based in the Nottingham office. Michael works with corporate clients delivering commercial tax advice on international and domestic tax matters including; global tax compliance, overseas expansion, mergers and acquisitions, corporate structuring, new developments in tax law, tax technology and governance, transfer pricing and tax accounting.

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.

Charities and government coronavirus support: what is the tax and VAT position?

15 April 2020

There has been lack of clarity on tax and VAT payments on current government measures that can support charities. However, first principles apply, and the retention scheme grants can only be used to pay tax deductible wages. But beware: there may be an unexpected VAT effect.

Employer-provided living accommodation: changes to the tax treatment from 6 April 2021
Susan Ball

09 April 2020

If an employer provides an employee, director, or a member of an employee’s or director’s family or household with living accommodation, a benefit in kind can arise both in respect of the living accommodation itself and the associated benefits (such as utilities, furniture, and other services met by the employer).

Graham Steele

Partner

Graham is a tax partner and leads RSM’s North West region innovation reliefs team.

HS2 and the tax treatment for compulsory acquisitions

22 October 2019

The UK’s HS2 high-speed rail project has come under fire regarding delays and valuations for compulsory purchase payments, but what are the tax implications individuals and businesses need to consider?

Charities come within Making Tax Digital for VAT

02 October 2019

From 1 October 2019, Making Tax Digital VAT reporting requirements apply to charities above the VAT registration threshold; but is the sector ready and what complexities do charities need to consider?

The impact of removing tax breaks for independent schools

17 September 2019

Last week, the Daily Telegraph reported on a leaked shadow Treasury document which revealed Labour proposals to impose VAT on independent school fees and remove their discounted business rates. So what impact would this have on independent schools and their fee-paying parents?

Susan Ball

Partner

Susan has over 30 years' experience working extensively in the employment tax, investigations and reward field. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice from both an advisory and compliance point of view.

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