Early next year, HMRC will be decommissioning their existing platform for information exchange and migrating to a new platform. All electronic returns must be made via this new platform from then. Continue reading
The announcement in the Autumn Statement allowing 6th Form Colleges to convert to academy status was a very welcome one. Continue reading
As you may have seen in the press, the so-called ‘tampon tax’ has been getting quite a bit of attention recently. Continue reading
Revell Ward’s Team Excel is holding a charity auction with fun and games in aid of Continue reading
The extent to which VAT may or may not be reclaimed on costs incurred by holding companies is one of the longest running sagas in the history of VAT.
The recent Court of Justice of the European Union (CJEU) decision in the joint cases of Larentia and Minerva provides the latest chapter in this saga. Continue reading
The extent to which the zero rate of VAT applies to charity direct mailings is something of a hot topic at the moment.
Put simply, the question is this: is a charity buying ‘a composite supply of delivered goods in the form of printed matter’,or, ‘direct marketing services’? Continue reading
The VAT cost-sharing exemption (CSE) was formally enshrined in the UK legislation in 2012.
The aim of the legislation is to ensure that where VAT averse entities (eg those in the education and social housing sectors) choose to share resources by outsourcing certain central services, VAT does not become a disincentive. Continue reading