Hospice VAT Update
HMRC Refuse to Accept Continuing Care Contract Work is Non Business HMRC have decided that Continuing Care agreement funding is payment for a VAT exempt business supply. This unexpected news…
HMRC Publish Notice on Direct Mail
HMRC have published a notice on their view of direct mail. It covers issues such as when the transitional arrangements will apply which allow printers to use the old (zero…
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…