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Are you looking for VAT relief on your supply of staff?
Scott Harwood

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.

Medical staff business given no alternative but to pay VAT bill
Scott Harwood

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?

VAT decision on hospital parking charges could spill over into the education sector
Scott Harwood

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.

HMRC VAT guidance update for the recruitment sector
Scott Harwood

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?

VAT on unborn baby scans? Tax tribunal states its case
Scott Harwood

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
Scott Harwood

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.

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