Royal Opera House Case : Implications for Charity VAT Recovery
HMRC have won the Royal Opera House (ROH) case in the Court of Appeal. The case concerned VAT recovery. The case examined whether VAT incurred on production costs was in…
Why HMRC Needs to Rethink it’s Policy on VAT and Electric Cars
Why HMRC Need to Change Their Policy on VAT and Electric Cars HMRC have recently issued a revised policy on the VAT rules for the charging of electric vehicles. See …
Colchester FE Case and the Treatment of Hospice and Other Charity Funding
In early 2021 the Upper VAT Tribunal gave a well-argued judgment in an appeal concerning Colchester FE College. See Colchester Judgement. It was concerned with a very unusual set of…
New HMRC Policy on Electronic Advertising
Online Advertising - New HMRC Policy Many charities make use of social media advertising, such as that provided by Facebook. These providers will often invoice from Ireland without any Irish…
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…