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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.

Understanding the VAT recovery rules in relation to costs, supplies, and activities
Audrey Fearing

18 May 2020

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.

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.

Cases when VAT recovery rights have been thrown into question
Steve Hodgetts

01 November 2019

One of the founding principles of the VAT system is that VAT incurred on costs can be reclaimed, provided it can be linked to a transaction which affords a right to VAT recovery. But how strong does this link have to be?

VAT recovery on fund-raising
Steve Hodgetts

08 October 2019

One of the founding principles of the VAT system is that VAT incurred on costs should be reclaimed, provided it can be linked to a transaction which affords a right to VAT recovery. But how strong does this link have to be?

NHS Heath Matters - Summer 2019
Audrey Fearing

09 September 2019

In the latest edition of Health Matters, we touch upon elements of the NHS Long Term Plan - in particular workforce, financial resilience and digital enablement.

Charities brace for additional VAT costs

17 July 2019

A recent judgment from the European Court risks restricting charities' VAT recovery on the generation of additional funds through investment and fundraising.

NHS Health Matters - Spring 2019
Audrey Fearing

31 May 2019

In the latest edition of Health Matters, we provide a short summary of the NHS Long Term Plan, as well as share insights on issues that the sector is having to deal with.

RSM strengthens position in healthcare sector by partnering with The King’s Fund
Audrey Fearing

15 May 2019

Audit, tax and consulting firm RSM has strengthened its healthcare practice by partnering with leading health policy charity, The King’s Fund.

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