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.
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?
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.
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.
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.