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Local Government VAT webinar

13 July 2020

We will be covering the effect of coronavirus related tax changes on local government, the impact of new funding arrangements on the sport and leisure sector and managing your VAT processes remotely.

VAT on unborn baby scans? Tax tribunal states its case

09 June 2020

Are you taxed before you even come into the world? This was a question presented at a recent court hearing - the First-tier Tax Tribunal has confirmed that private ultrasound scans offering complementary services to those provided on the NHS still qualify as a VAT exempt supply of healthcare. Medical clinics offering ‘non-essential’ services should check that their registrations and contracts are up to HMRC scrutiny.

Managing the impact of coronavirus on VAT recovery for charities
Audrey Fearing

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.

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.

RSM agrees new VAT relief with HMRC to cover fire authorities and NHS fighting coronavirus

21 April 2020

In these exceptional times, our emergency services are working tirelessly to help in the fight against coronavirus. Following a request from RSM, HMRC has agreed to a new VAT relief for fire authorities collaborating with the NHS in coronavirus activities.

New VAT challenge in the recruitment sector
Scott Harwood

10 May 2019

Recruitment companies providing temporary medical and health care staffing should take note of a recent HMRC challenge regarding the VAT status of a locum engagement model.

Will HMRC allow colleges to have their cake and eat it?
Scott Harwood

17 May 2018

Depending how long you’ve been working in the sector, you may remember what is commonly referred to as the ‘Lennartz’ VAT accounting principle. HMRC’s original view was that under Lennartz, instead of apportioning VAT recovery on capital assets up front, colleges and other entities could instead reclaim all VAT costs incurred in full at that time , and then account for output VAT to HMRC for any ‘deemed’ supply of the non-business use over the life of the asset.

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.

Pooled funds - the taxing problem of NHS

22 August 2017

As Better Care Fund plans become a real area of HMRC focus, it is vital your organisation seeks assurance on its agreements.

Confusion with property search charges

27 January 2017

To standard rate or to not standard rate? What’s the latest with CON29 fees.

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