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Understanding the VAT recovery rules in relation to costs, supplies, and activities
Audrey Fearing

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.

The EU’s new VAT rules for e-commerce from 1 July 2021
Philip Munn

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?

Protecting VAT cash flow on commercial developments
Jim Burberry

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.

When is a book not a book? When the tax man gets involved
Jim Burberry

05 March 2020

Ian Brown, VAT Manager, comments on the VAT implications on books and newspapers.

VAT tribunal allows zero-rate for digital newspapers
Philip Munn

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.

Tourist tax consultation set to close, but what could the impact be?
Stuart McCallum

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.

Scottish farmer wins VAT appeal in the Supreme Court
Jim Burberry

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.

Businesses urged to pay VAT on time after court rules six figure fine for one day payment delay ‘proportionate’
Jim Burberry

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’.

European Court reaches decision on holding companies and VAT recovery
Jim Burberry

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 Burberry

Partner

Jim is RSM’s head of VAT and indirect taxes practice in Scotland. Jim is based in RSM’s Edinburgh office.

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