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Read more by Linda Skilbeck

4 February 2019
Zero rate certificates for charity buildings – a new policy?
Two recent cases regarding the issue of zero rate certificates for charity buildings have highlighted the danger of…
Read more 20190204
8 February 2019
HMRC update VAT guidance on Sponsorship
HMRC has published the updated Sponsorship VAT Notice 701/41. Paragraphs 1.1, 1.2, 2.1, 2.2, 4.3 have been amended to…
Read more 20190208
Vouchers - VAT treatment changed
From 1 January 2019, changes were made to the VAT treatment of vouchers and your business could be affected. …
Read more 20190220
HMRC announces change to VAT treatment of deposits
If you receive deposits from your customers for goods or services you could be affected by HMRC’s recent…
Read more 20190220
29 May 2019
VAT partial exemption and Capital Goods Scheme
Could the admin headache for charities regarding partial exemption finally be over?…
Read more 20190529
29 May 2019
Energy saving materials – change to availability of 5% VAT rate
Could this be the VAT relief housing associations and charities have been waiting for?…
Read more 20190529
29 May 2019
Interest charges remain on corrected VAT errors
Even the largest organisations can fall foul of VAT, find out how it happened to G4S…
Read more 20190529
11 November 2019
Changes to VAT group registration
Up to now only corporate bodies were able to form a VAT group (mainly companies and LLPs). From 1 November VAT grouping…
Read more 20191111
8 February 2021
Electronic editions of newspapers and e-books – lastest case news
The Court of Appeal has found for HMRC in the News Corp case on the VAT liability of e-newspapers supplied before 1 May …
Read more 20210208
21 September 2020
Charities - VAT on social media advertising
Earlier this month, HMRC confirmed that the majority of digital advertising supplied to charities is zero rated for…
Read more 20200921
11 March 2020
Brexit: Postponed accounting for import VAT from 1 January 2021
VAT registered businesses can opt to pay import VAT due on EU and non-EU goods via their VAT returns from 1 January 2021…
Read more 20200311
Making Tax Digital – Get ready for digital links
On 1 April 2021 the next stage of Making Tax Digital for VAT requires all businesses to ensure all parts of their VAT…
Read more 20210311
COVID-19: Arts & Culture VAT and Gift Aid update
These are difficult times for our all our clients, especially charities, and those in the theatre, arts, and heritage…
Read more 20200322
28 May 2020
Further relaxations to the notification period for opting to tax land and buildings for VAT
HMRC have relaxed the notification dates for making the option to tax on non-residential land and buildings…
Read more 20200528
3 March 2021
Spring Budget 2021: 5% VAT for hospitality and tourism extended and new 12.5% rate announced
The Chancellor has announced the extension of the temporary 5% VAT rate for admission to attractions, holiday…
Read more 20210303
15 October 2020
The latest on HMRC’s policy on compensation, termination payments and dilapidations
HMRC are reconsidering their position over their announcement that compensation or early contract terminations,…
Read more 20201015
8 February 2021
Lessons learnt from the Colchester Institute Corporation case
The recent Upper Tier Tribunal (‘UT’) decision in the case of Colchester Institute Corporation (‘CIC’) could…
Read more 20210208
The post-Brexit VAT landscape for financial services firms
How has VAT for financial services been impacted by Brexit? We provide insight into upcoming developments in VAT that…
Read more 20210217
3 March 2021
Spring Budget 2021: VAT registration threshold frozen for another two years
The VAT registration threshold has been frozen since 2018 following a review by the Office of Tax Simplification…
Read more 20210303
3 March 2021
Spring Budget 2021: All registered business required to operate Making Tax Digital for VAT
Businesses trading over the VAT threshold have been required to submit digital VAT returns via the Making Tax Digital…
Read more 20210303
3 March 2021
Spring Budget 2021: New payment scheme for deferred VAT and deterrent penalty
VAT registered entities which took up the offer to defer VAT payments that would otherwise have been payable with (or…
Read more 20210303
1 March 2021
VAT Domestic Reverse Charge for Construction services in place from 1 March 2021
After two postponements, the Domestic Reverse Charge (DRC) for Construction Services, a major …
Read more 20210301
3 March 2021
Spring Budget 2021: VAT - Harmonisation of interest
The latest legislation aligns the interest rules for VAT with similar rules to those for Income Tax self-assessments…
Read more 20210303
3 March 2021
Spring Budget 2021: New penalty and interest regime to replace VAT default surcharge
From April 2022 there will be a new penalty regime for late submission of tax returns and late payment…
Read more 20210303
4 June 2021
Grant funded education will still be treated as non-business activity
In a recent Business Brief, HMRC has confirmed that it will continue with its existing policy of treating grant funded…
Read more 20210604
1 July 2021
VAT on theatrical production costs not linked to catering sales
The Court of Appeal has confirmed that production costs incurred by the Royal Opera House Covent Garden Foundation…
Read more 20210701
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