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An introduction to charity VAT - five things to take away
Take a look at the five main points from our recent charity VAT event…
Read more 20190313
24 June 2019
Partial exemption in the cultural sector – a win against HMRC
In the case of Royal Opera House (ROH) the First Tier Tribunal has held that ROH’s production costs have a direct and…
Read more 20190624
24 June 2019
Nominal rent is not a business activity
Glasgow School of Art (GSA) incurred VAT on a major refurbishment project and sought to reclaim this VAT by exercising…
Read more 20190624
8 July 2019
University of Cambridge VAT case – a costly blow for Charities
In a decision likely to substantially increase costs of many charitable organisations, the CJEU has ruled that the…
Read more 20190708
Optimising VAT to minimise the impact of COVID-19
Considering how VAT flows through your organisation can make a real difference to overall cashflow and help your…
Read more 20200327
No VAT or duty on imported medical supplies for Coronavirus
Ordinarily, the import of medical supplies would be liable to varying rates of duty as well as standard rate VAT, and…
Read more 20200402
Deduction of VAT on costs: residual costs vs overheads
The Upper Tribunal (UT) has agreed with HMRC that production costs incurred by the Royal Opera House Covent Garden…
Read more 20200710
18 June 2020
Welfare services outsourced to a charity by an LA are VAT exempt
In this article, we share the outcome of a recent YMCA case, which explains why welfare services outsourced and paid…
Read more 20200618
9 July 2020
Summer economic update 2020: VAT announcements to support the hospitality and tourism sectors
There will be a reduction in the standard VAT rate from 20% to 5% from 15 July to 12 January 2021, for supplies of food…
Read more 20200709
Brexit: actions to help you prepare
We highlight the key VAT issues that will impact businesses trading between the EU and the UK, and the appropriate…
Read more 20200921
12 October 2020
Fiscal representation after Brexit
Check whether your UK business will require fiscal representation in the EU countries where you’re VAT registered…
Read more 20201012
19 November 2020
Recovery of input tax on financial and insurance services after Brexit
When the UK leaves the EU at the end of the transition period (31 December 2020), businesses supplying financial and…
Read more 20201119
15 December 2020
Webinar recording: Recent case law and VAT issues for the charity sector
In this webinar, VAT Partner Socrates Socratous shares the latest case law and VAT considerations for charities and not…
Read more 20201215
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
30 March 2021
VAT partial exemption methods and COVID-19
If your business or charity has a mix of taxable and exempt income…
Read more 20210330
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
31 August 2021
Temporarily reduced VAT rate ending 30 September 2021 - are you ready?
Temporarily reduced VAT rate ending 30 September 2021 - are you ready?…
Read more 20210831
11 January 2022
Hostel accommodation for the homeless – exempt or VATable? | Full case review
Organisations providing hostel accommodation should take note of the outcome from City YMCA London’s First Tier…
Read more 20220111
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