1 April Changes to VAT treatment of direct mail. Charities are you ready ?
Changes to the VAT Treatment of Direct Mail Services Charities and other bodies that cannot recover all their VAT and undertake direct mail campaigns should be aware that HMRC policy…
Charity Building Purchase not a TOGC
The Upper Tax Tribunal has given a judgment in the case of the Royal College of Paediatrics. This was concerned with whether the College should have been able to purchase…
Coalingrove possible implications for charity zero rates
The Upper Tribunal has given judgment in the Coalingrove Ltd case. This was concerned with one of those typically bizarre questions that always seem to form the subject of VAT…
Charity commission guidance on avoidance
The Charity Commission has published guidance on tax planning and charities. It can be found at :
Longridge on Thames – Business for VAT
The Upper VAT Tribunal has found that a charity, Longridge on Thames was not in business and could therefore take advantage of thea zero rate on construction as there was a…