University of Cambridge Case – Bad News Ahead for Charity VAT Recovery ?
The European Court (CJEU) has given its judgement in the University of Cambridge case that was concerned with whether VAT incurred on the fees incurred on non business investment activity…
Hospice VAT: Change in Treatment of Continuing Care Income
After nearly 4 years of submissions HMRC have at last agreed that Continuing Care Funding provided under a contact to Hospices is outside the scope of VAT. This means that…
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…
Summer Budget 2015 VAT
There were relatively few VAT announcements in this budget. Changes will be made relating to the place of supply rules to prevent what is perceived as avoidance in the insurance…
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…