VAT developments and cases that affected charities in 2019.

Another year and more uncertainty about how VAT should be applied to organisations in the charitable sector. 

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28 January 2020

It seems that the question of what constitutes a business activity and how much input tax a charity is entitled to recover will continue to be challenged by both HMRC and the taxpayer. All that we can hope for is clearer guidance about the tests that should be applied, rather than any black-and-white solutions.

In this article, first published in the Charity Finance Yearbook and on the Civil Society website, we provide a summary of the case law, together with other important changes that have been introduced during the last year and things to look out for in 2020.

Click here to read the full article.

Although its complex, our VAT team are always up to date with the latest changes and case law to ensure that we can advise you on the right approach. If you'd like advice tailored to you, please get in touch.