Student Unions VAT Appeal – What is a Fundraising Event ?
The VAT tribunal has just decided a case concerning 4 Student Unions - Loughborough, Keele, Nottingham and Bournemouth. It is an interesting read for any charity as it considers the…
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…
HMRC can’t see the wood for the trees.
Occasionally HMRC takes VAT positions that appear to contradict their own policy. An example of this occurs in the case of Will Woodlands which concerns a Charity that has a…
The Learning Centre Romford – the VAT Welfare Exemption
In June the VAT Tribunal published its decision as the VAT liability of welfare supplies made by the Learning Centre Romford. This was not a charity but a limited company…
Brockenhurst College. VAT Opportunities for Education Providers
The European Court has made an unexpected decision in the long running Brockenhurst College VAT case. The College provides training in catering and drama and operates and aims to give its…