25 June 2021
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.
21 June 2021
Major changes to the EU’s VAT rules for e-commerce come into force on 1 July 2021. What do UK traders need to know about selling to EU consumers after that date?
14 May 2020
The real estate sector is facing a number of new stresses in the current market. Unintended VAT costs to developers may be arising. Read more here for more information.
05 March 2020
Ian Brown, VAT Manager, comments on the VAT implications on books and 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.
29 November 2019
The outcome of the ‘tourist tax’ consultation will be eagerly watched by many in the leisure and hospitality sectors. But this concern also stretches across into the food and drink sector which has embraced the appeal of provenance for Scottish brands and the sector has expanded in the experiential with activities, such as whisky and gin distillery tours.
31 July 2019
The Supreme Court has ruled that a Scottish farmer is entitled to recover more than £1m of VAT incurred on the purchase of more than £7m of EU farm subsidies - a decision which could prompt many other UK taxpayers to revisit VAT they’ve blocked on fundraising activities.
25 February 2016
RSM is advising businesses to pay their VAT on time after a Tax Tribunal ruled that a six figure fine imposed for missing a VAT payment by one day was ‘proportionate’.
16 July 2015
For the second time in a matter of weeks, the European Court has dealt another blow to the UK's administration of VAT, casting doubt on HMRC's policy on VAT recovery by holding companies.
Jim is RSM’s head of VAT and indirect taxes practice in Scotland. Jim is based in RSM’s Edinburgh office.