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…
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…