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VAT on Unredeemed Vouchers

The Upper Tribunal heard an appeal by Findmypast of the First-Tier Tribunals decision to reject the their claim for repayment of VAT which had been incorrectly accounted for on unredeemed vouchers purchased for accessing.

Zero-rated Construction: Community Buildings

Under Schedule 8, Group 5, the construction of a building that is to be used for a relevant charitable purpose can be zero-rated for VAT purposes. This applies to buildings that will be otherwise then in the course or fu.....

VAT Requirement for Security

As part of HMRC’s powers in the administration and collection of VAT, they are able to issue notices to taxpayers requesting that they give security for payment of any VAT which may become due in the course of providing goods/services, if HMRC believe this necessary for the protection of the revenue. In some instances, this can be a condition of supplying goods/services under a taxable supply and for the repayment of input tax, which can be claimed to the extent it is incurred in the course of making taxable supplies.

VAT on Cross Border Supplies

The European Commission have put forward a series of proposals with the intention to facilitate cross border trade as a whole and combat cases of VAT fraud in relation to these supplies. Included in these proposals are potential thresholds, due to be introduced in 2018, for cross border supplies of electronic services.

VAT – Grant and outside the scope of VAT or Payment for a Supply?

If you are a grant funded organisation VAT can be a very confusing area especially as grants now commonly come with a range of conditions to be met akin to a contract. This can make determining if VAT is due on the funding quite difficult. However, it has generally been accepted that subsidies are outside the scope of VAT.

The VAT Implications of Works Christmas Parties

UK VAT legislation states that any VAT incurred on the entertainment of employees, for example the provision of; food, drink, accommodation, theatre-concert tickets, is done so wholly for a business purpose and is theref.....

VAT on Digital Advertising for Charities

There are reliefs available to charities whereby advertising services can be purchased at the zero rate subject to certain conditions. Excluded from relief are instances where a charity has selected a specific individual to receive advertisements. Examples of such advertisements that do not qualify for zero-rating include those sent to e-mail address as these are targeted to the specific recipient.

Skin Rich Limited - an important decision for skin care practitioners

A recent tribunal decision has again highlighted the fact that practitioners in the field of skin care and related areas can only VAT exempt supplies that meet the criteria to be classed as a health care service that is intended to protect, restore or maintain an individual’s physical or mental health.

News

News

VAT on Unredeemed Vouchers

Zero-rated Construction: Community Buildings

VAT Requirement for Security

VAT on Cross Border Supplies

VAT – Grant and outside the scope of VAT or Payment for a Supply?

The VAT Implications of Works Christmas Parties

VAT on Digital Advertising for Charities

Skin Rich Limited - an important decision for skin care practitioners

Rob McCann

Steve Howard

Tamara Habberley

Jack Ray-Atkins

David Miller