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…
Longridge on Thames – Business for VAT
The Upper VAT Tribunal has found that a charity, Longridge on Thames was not in business and could therefore take advantage of thea zero rate on construction as there was a…
Membership Apportionment’s and Supporter Schemes
Membership Apportionments The recent VAT tribunal concerning the Serpentine Gallery has raised important questions regarding the treatment of membership organisations. What is the scope of the Extra Statutory Concession regarding…