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…
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…
Shanklin Conservative Club Case- Is HMRC’s approach to membership apportionments wrong ?
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…
Wellcome Trust – The Scope of Lennartz
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…
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…