New HMRC Guidance on Supplies Closely Related to Education
HMRC have published revised education guidance on what closely related to education means following the May 17 Judgement of the European Court in the Brockenhurst College case. This was concerned…
Brockenhurst College. VAT Opportunities for Education Providers
The European Court has made an unexpected decision in the long running Brockenhurst College VAT case. The College provides training in catering and drama and operates and aims to give its…
Why the VAT Flat Rate Scheme Changes are Wrong.
Jan 2017 In his September Autumn statement the Chancellor announced changes to the VAT Flat Rate Scheme designed to stop abusive avoidance. A few weeks before the Guardian had…
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…