Weekly tax brief | 27 April 2021

VAT decision on hospital parking charges could spill over into the education sector
Scott Harwood and Sarah Halsted
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.

VAT import rules for charities seem unfair
Scott Harwood
HMRC bends new import VAT rules for local government but will it leave charities and all other non-profit organisations to face added complexity?

How does the new EU-UK trade deal impact supply chains?
Brad Ashton
As many businesses continue to grapple with the reality of Brexit and the late introduction of the UK-EU trade deal, we examine the key sticking points for trade and supply chains.

Northern Ireland: what are the top 10 Brexit-related changes for VAT and customs?
Jim Burberry
Business owners importing and exporting goods have had to address many Brexit-related changes to VAT and customs, but for those operating in Northern Ireland there are further layers of complexity.

CJRS 4: are further tweaks to the system just window-dressing?
Susan Ball and Carolyn Brown
Every employer furloughing from May must check and, if necessary, recalculate the reference pay of their variable paid furloughed staff - a substantial task for businesses not yet able to fully open, and for sectors still unable to operate. This looks like window-dressing by government. A better benefit for the lower paid would have been to introduce a floor on furlough rate payments at the current National Minimum Wage or National Living Wage rates.