Hospice VAT: Change in Treatment of Continuing Care Income
After nearly 4 years of submissions HMRC have at last agreed that Continuing Care Funding provided under a contact to Hospices is outside the scope of VAT. This means that…
Can village hall extensions be VAT zero rated
Village Hall VAT Questions Can work extending or building a village hall be obtained VAT zero rated ? This is a question I have been asked a number of times…
The Durham Cathedral VAT Tribunal. Paganism, Trollope and a bit on the meaning of business and Sveda
The Durham cathedral case was about VAT recovery and non business. The 2015 European Court decision in the Sveda VAT appeal generated a lot of interest as it implied that…
Longridge on Thames – The VAT Business Question Resolved at Last ?
The recent Court of Appeal judgment in the case of Longridge on Thames concerning business is in my view one of the most important for a number of years. One…
Are Charity Membership Subscriptions VAT exempt ?
Are Charity Membership Subscriptions VAT Exempt ? The VAT Tribunal decision in the case of the Halle Concerts Society has recently been released. This was concerned, in part, with whether…