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VAT Treatment of Membership Subscriptions for EU Members Post 1 July

Peter May 19, 2021 VAT Treatment of Membership Subscriptions for EU Members Post 1 July2021-06-28T10:11:15+00:00 Membership Bodies
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…
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Why the VAT Flat Rate Scheme Changes are Wrong.

Peter January 10, 2017 Why the VAT Flat Rate Scheme Changes are Wrong.2017-08-31T12:59:26+00:00
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…
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Are Charity Membership Subscriptions VAT exempt ?

Peter May 12, 2016 Are Charity Membership Subscriptions VAT exempt ?2017-08-31T13:01:11+00:00 Charities
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…
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Shanklin Conservative Club Case- Is HMRC’s approach to membership apportionments wrong ?

Peter March 9, 2016 Shanklin Conservative Club Case- Is HMRC’s approach to membership apportionments wrong ?2017-08-31T13:04:37+00:00 Membership Bodies
The Shanklin Conservative Club case raises some interesting questions concerning the correct way to apportion membership subscriptions. The  apportionment of membership subscriptions has been a feature of the VAT system…
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Wellcome Trust – The Scope of Lennartz

Peter February 8, 2016 Wellcome Trust – The Scope of Lennartz2016-02-22T14:51:29+00:00 Charities
The Lennartz mechanism is a VAT mechanism under which VAT incurred on goods used in part for a non business purpose is recovered in full rather than apportioned and then output…
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Recent Articles

  • Royal Opera House Case : Implications for Charity VAT Recovery July 7, 2021
  • Why HMRC Needs to Rethink it’s Policy on VAT and Electric Cars June 11, 2021
  • VAT Treatment of Membership Subscriptions for EU Members Post 1 July May 19, 2021
  • Colchester FE Case and the Treatment of Hospice and Other Charity Funding May 19, 2021

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