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HMRC extends VAT relief for charities to some digital campaigns

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.

Hospitality and leisure: Temporary measures may not be as simple as they seem

13 August 2020

With new legislation and guidance from HMRC, those in the Hospitality and leisure sectors should now impose careful consideration to maximise VAT benefits without error.

VAT and customs duty as Brexit concludes

18 July 2020

The UK government announced last month that it will not be seeking an extension to the current transition period, meaning that barring a significant change in the parties' current negotiating position, the UK will leave the EU’s single market and customs union on 31 December 2020.

VAT cash saving ideas for businesses during coronavirus

20 June 2020

We outline the VAT and indirect tax measures that organisations can take advantage of to save money during the coronavirus outbreak.

Protecting VAT cash flow on developments of student accommodation
Jim Burberry

04 June 2020

As the four countries of the UK start to ease their lockdown restrictions and some sort of return to normality is on the horizon, private sector student accommodation providers may struggle if the economic conditions don’t improve rapidly to allow students to return to universities.

Protecting VAT cash flow on commercial developments

14 May 2020

The real estate sector is facing a number of new stresses in the current market. Unintended VAT costs to developers may be arising. Read more here for more information.

EC proposes to delay e-commerce VAT changes due to coronavirus disruption
Philip Munn

12 May 2020

The European Commission has proposed delays to the changes originally planned for introduction in January 2021 designed to simplify the VAT system. Read more here.

Protecting VAT cash flow on residential developments
Jim Burberry

30 April 2020

In a challenging market, a change in use of a planned residential development of new housing may give rise to an unintended VAT cost to the developer.

Coronavirus tax deferrals will not be offset against R&D credits

21 April 2020

Following enquiries by RSM, HMRC has confirmed that R&D repayment claims will not be offset against tax liabilities under COVID-19 deferral schemes. However, payments of tax that are delayed under time-to-pay agreements with HMRC remain subject to offset.

HMRC confirms R&D repayment claims will not be offset against tax liabilities under deferral agreements
James Tetley

20 April 2020

RSM has contacted HMRC’s policy team to ask how R&D repayment claims will be treated in light of the government’s support schemes to help businesses cope with the coronavirus outbreak. Find out the answer here.

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