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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.

Apprenticeship levy

27 January 2017

HMRC has published draft legislation for the apprenticeship levy. Further guidance on certain aspects of the levy has also been published.

Confusion with property search charges

27 January 2017

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

HMRC targets abuse of the VAT Flat Rate scheme amongst temporary workers

27 January 2017

Following reports of potential abuse, the Autumn Statement introduced a new 16.5% FRS rate for businesses with limited costs. Could your organisation be involved these supply chains?

Update on the VAT treatment of closely connected educational supplies

27 January 2017

In the long running saga of Brockenhurst College, the Advocate General considers supplies of catering in educational restaurants and admission charges to performances by students are not services closely related to the supply of education and, as such, should be subject to VAT.

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