28 May 2021
VAT relief for the supply of staff is a complex area. This guide gives a summary of the key issues and considerations for recruiters and employers in the private and public sector.
18 May 2021
1st Alternative Medical Staffing has been denied use of an HMRC concession on a technicality, resulting in a £2m VAT bill. Could users of other extra statutory tax concessions be at risk too?
27 April 2021
A recent VAT tribunal decision appears to support HMRC’s view that parking and food are more essential for college students than for hospital patients.
22 December 2020
HMRC published new and extensive guidance covering the application of VAT across the recruitment sector. What issues does the recruitment sector need to be aware of?
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.
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.
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.
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.
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.