Hospice VAT Announcement
The Section 33 Hospice VAT refund has been announced. Hopefully there will be more implementation details next week but there is enough for hospices to work on already. It will…
Update on VAT Hospice Refund
Although the details of the new Hospice VAT refund are not yet confirmed there are a few points that HMRC have made clear. The first is that it will be…
European Court says no to reduced e book VAT
The European Court has decided that e books cannot be subject to a reduced rate of VAT. Luxembourg and France both applied a reduced VAT rate to books in an…
Bridport – Further guidance on claims
HMRC have published further guidance on making claims for over declared output VAT following the Bridport Golf Case. This concerned whether green fees were VAT exempt. Golf clubs and other…
Skandia – No Change for UK VAT Groups
HMRC have published a brief on the implications of last years Skandia judgment on the UK VAT grouping rules. The conclusion is that they don't have a great impact as…