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…
The Durham Cathedral VAT Tribunal. Paganism, Trollope and a bit on the meaning of business and Sveda
The Durham cathedral case was about VAT recovery and non business. The 2015 European Court decision in the Sveda VAT appeal generated a lot of interest as it implied that…
Budget announces extended VAT refund for museums
The Government has extended the VAT refund scheme for allows museums that allow the public free admission to recover VAT that relates to this free admission. The rules used to…
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…
Museums, Charges and VAT
There have been a number of articles recently in the press on whether museums should start charging again. For example see or The reasoning is that with government funding being…