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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.

VAT training for your employees

09 September 2020

We discuss the various benefits of VAT training to help businesses retain watertight control over VAT processes.

VAT and Stamp Duty Land Tax changes for landlords
Ian Carpenter

30 July 2020

As a result of the coornavirus pandemic, many tenants are suffering a loss of income and want to vary the terms of their lease with their landlord. Read here for details of HMRC’s announced tax changes as a measure to preserve income for landlords.

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: HMRC postpones introduction of the domestic reverse charge for construction services
Ian Carpenter

HMRC has announced that the introduction of the VAT reverse charge for domestic supplies of construction services will be delayed from 1 October 2020 until 1 March 2021.

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.

Brexit update: Indirect Tax Impact of Intra-Community trade
Ian Carpenter

17 January 2020

The UK is scheduled to leave the EU on 31 January 2020, but what does that mean for businesses that trade with the UK and EU from 1 February onwards?

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?

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