Colchester FE Case and the Treatment of Hospice and Other Charity Funding
In early 2021 the Upper VAT Tribunal gave a well-argued judgment in an appeal concerning Colchester FE College. See Colchester Judgement. It was concerned with a very unusual set of…
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…
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 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…
Hospices – Change to HMRC policy on Relevant Residential building VAT Zero rate.
HMRC have agreed to change their policy towards when a new hospice building can be seen as a relevant residential purpose building and therefore eligible for the construction 'relevant residential purpose'…