VAT Tribunal finds Zoo VAT is residual because of catering and merchandise .
The lower tax tribunal has made an interesting decision in a case concerning Chester Zoo in the North of England Zoological Society Appeal. See Tribunal Decision. The case concerned whether VAT…
HMRC Lose Investment Management Costs Appeal
Good news for the charity sector. HMRC have lost their appeal in the University of Cambridge case. This was concerned with whether VAT incurred on investment management costs could be…
Sveda – Recovery of VAT on heritage park
10 June 2015 Sveda was concerned with VAT recovery and whether a free admission, grant subsidised park was in business and entitled to full VAT recovery. Lithuanian mythology and its…
HMRC Issue direct mail VAT guidance
HMRC have finally issued the long promised guidance on their new policy towards VAT on direct mail costs and when VAT is due. I understand there have been appeals submitted…
VAT Non Business and Exempt Supplies. Improving VAT Recovery
At the end of March, April or May the VAT year ends. Below are a few suggestions for improving your VAT recovery next year. Changing Your VAT Recovery Method If…