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…
Wellcome Trust – The Scope of Lennartz
The Lennartz mechanism is a VAT mechanism under which VAT incurred on goods used in part for a non business purpose is recovered in full rather than apportioned and then output…
Employment Agency Test Case Lost
Being charged VAT on the full cost of temporary agency staff rather than just the commission has long been a cause of irritation for organisations that cannot recover VAT .…
HMRC Publish New Gift Aid Rules for Charities
HMRC have been under pressure from the Public Accounts Committee to demonstrate that they are properly controlling the gift aid refund scheme for charities. One of the main criticisms has…
Museums, Charges and VAT
There have been a number of articles recently in the press on whether museums should start charging again. For example see or The reasoning is that with government funding being…