VAT Treatment of Membership Subscriptions for EU Members Post 1 July
On July 1st, the rules concerned with the treatment of goods and services supplied from the UK to private consumers in the EU are changing. From this date, the old…
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…
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 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…