FE colleges and other education providers which provide goods or services to the public in the course of education or vocational training undertaken by their students should consider whether they are entitled to a refund of VAT. more »
If you are a charity or other not-for profit organisation and you operate a ‘patron’ or ‘supporter scheme which gives benefits in return for regular or fixed contributions. more »
Regular readers will know that we have been commenting on this issue for the last year and more.
At the stroke of midnight on 31 December 2014, a new VAT regime for ‘retail’ sales of digital products came into force for all EU-based businesses. more »
As you may have seen in the press, HMRC have recently issued two briefing notes setting out a change of policy in connection with pension funds. more »
As you may be aware, where you incur expenditure of over £250k (plus VAT) on a property project, you are very likely to have what is called a ‘capital goods scheme item’. Very broadly, this means that recovery of VAT incurred on the project must be assessed over a 10 year period and adjusted to reflect any change of use over that time. more »
We have recently had considerable success in resolving a number of VAT dispute cases with HMRC.
In total, the VAT at stake in these cases was in excess of £1 million. This has now either been refunded to clients, or, assessments for the additional tax HMRC deemed to be payable have been withdrawn or substantially reduced. more »
1 January 2015 will herald the introduction of a major VAT change for businesses which supply digital content to non-business customers (‘B2C’) sales. more »
We are delighted to report a tribunal success for two manufacturers of ‘snowballs’ – those soft, fluffy, chocolate covered mallows that look a bit like a chocolate teacake. more »
Another interesting case involving the British Film Institute has resulted in an excellent win for the taxpayer. more »