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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.

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?

HMRC extends VAT relief for charities to some digital campaigns
Audrey Fearing

18 September 2020

Following recent representations by the Charity Tax Group (CTG), HMRC has agreed to amend its policy on the VAT treatment of online charity advertising. Information on HMRC's new policy was published on 8 September and we suggest that affected advertisers and charities should consider their position carefully.

The temporary reduced rate of VAT for leisure and hospitality may not be as simple as it seems
Audrey Fearing

14 July 2020

The Chancellor’s Summer Economic Statement delivered on 8 July included various measures to support hospitality and leisure businesses during the coronavirus emergency. They included a targeted temporary VAT cut for supplies of hospitality, hotel accommodation and admission to attractions.

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.

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