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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.

VAT for Charities

Calculating VAT can be an incredibly complicated process for charitable organisations. Therefore, it is no surprise that mistakes are commonly made among charities that fail to recognise they are applicable to many of the same rules as regular businesses. Further to this, The Office of Tax Simplification has initiated a review into the application of VAT with respect to reliefs and exemptions and as a result the House of Commons Treasury Committee has launched an inquiry into tax after coronavirus.

The Conditions of Exempt Education Services

In the case if Simon Newell vs HMRC, the appellant provided tuition in motocross riding and motorcycle maintenance to young people over the age of 4 which was treated as falling under the scope of exemption from VAT on t.....

Defining Business/Non-Business Supplies for VAT

HMRC have published a Brief detailing a change in approach with regards to how to determine whether a supply is a business activity for VAT purposes. Supplies made ‘in the course or furtherance of any business’ are subject to VAT, with the appropriate rate out output tax due, subject to other considerations. Consequently, any business supplies made in the UK by a VAT registered person will likely fall within the scope of UK VAT.

News

News

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

VAT for Charities

The Conditions of Exempt Education Services

Defining Business/Non-Business Supplies for VAT

Rob McCann

Steve Howard

Tamara Habberley

Jack Ray-Atkins

David Miller