Subject:                          RW VAT Update - February 2015





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Quarterly VAT Update


A rolling stone gathers no…VATMOSS

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.



Charities: Change to treatment of donations

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.


FE Colleges: Scope for additional VAT claims

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.


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