VAT

  • Charity VAT Survey – Summary of Findings

    Author name: Not supplied
    Author organisation: Deloitte and CTRG and CFDG
    Publication date: 25/01/2006
    Upload date: 15/04/2011

    This survey was undertaken by Deloitte, in association with the Charities Tax Reform Group and the Charity Finance Directors’ Group, during October and November 2005.

  • Charities & VAT - 3 tribunal cases

    Author name: SOC VAT for The Access Group
    Author organisation: Access
    Publication date: 01/01/2012
    Upload date: 26/09/2013

    The following whitepaper summarises the findings of three tribunals within the charity sector: Longridge on the Thames, The British Disabled Flying Association and the British Film Institute.

  • VAT Postal Services – Claims for input tax

    Author name: Not supplied
    Author organisation: Horwath Clark Whitehill
    Publication date: 01/04/2010
    Upload date: 15/04/2011

    Following the European Court of Justice’s (ECJ) decision in the case of TNT Post UK Ltd this brief is to advise that HMRC will now begin considering these claims and the criteria which will be applied.

  • Change of VAT Rate - Template Letter

    Author name: Socrates Socratous
    Author organisation: SOC VAT Consultants
    Publication date: 01/12/2009
    Upload date: 15/04/2011

    On 1 January 2010 the VAT rate reverts to 17.5% which will have a significant impact for most UK charities.

  • VAT Update June 2006

    Author name: Socrates Socratous
    Author organisation: SOC VAT Consultants
    Publication date: 28/06/2006
    Upload date: 15/04/2011

    Socrates Socratous reviews recent developments in VAT caselaw that affect charities.

  • Partial Exemption and Capital Goods Scheme Consultation

    Author name: Socrates Socratous
    Author organisation: SOC VAT Consultants
    Publication date: 19/06/2008
    Upload date: 15/04/2011

    Socrates Socratous, of SOC VAT Consultants, outlines the proposals contained in the HMRC consultation on Partial Exemption and the Capital Goods Scheme. In addition, he provides an analysis of how the proposals might affect the charity sector.

  • Tips for Reducing VAT Costs

    Author name: Stephen Drew
    Author organisation: Smith and Williamson
    Publication date: 24/03/2003
    Upload date: 06/06/2011

    Charities can be very conventional with their VAT accounting, often relying on HM Customs & Excise for advice - perhaps because it is free.

  • Whitechapel Art Gallery Tribunal Case

    Author name: Socrates Socratous
    Author organisation: SOC VAT Consultants
    Publication date: 15/07/2008
    Upload date: 15/04/2011

    Socrates Socratous, of SOC VAT Consultants, reports on the successful appeal of the Whitechapel Art Gallery against an HMRC decision to deny ‘Lennartz’ accounting to the refurbishment of an existing building.

  • FFW Overturns HMRC Policy on VAT Relief for Charitable Imports

    Author name: Field Fisher Waterhouse
    Author organisation: Field Fisher Waterhouse LLP
    Publication date: 30/08/2005
    Upload date: 15/04/2011

    HM Revenue & Customs (HMR&C) policy on VAT relief for charitable imports has been overturned, allowing GIA London, a UK registered charity which educates and trains students in gemmology, to import donated gemstones and equipment from a US affiliate body free of VAT.

  • HMRC policy on productions costs wrong

    Author name: Socrates Socratous
    Author organisation: SOC VAT Consultants
    Publication date: 07/07/2009
    Upload date: 15/04/2011

    Socrates Socratous outlines the recent decision of the First Tier Tribunal in the case of Garsington Opera and how that gives many theatres and similar businesses the opportunity to seek repayments of input tax incurred on production costs.

  • Fundraising Partnerships and Sponsorships

    Author name: Pesh Framjee
    Author organisation: Deloitte
    Publication date: 31/03/2007
    Upload date: 15/04/2011

    Many fundraising organisations are now targeting corporate donors who expect to get some form of publicity in return for their “donation”.

  • VAT Issues Around Membership

    Author name: Helen Elliott
    Author organisation: Sayer Vincent
    Publication date: 15/03/2005
    Upload date: 15/04/2011

    Helen Elliott, partner at Sayer Vincent, considers the issues of VAT on membership subscriptions and provides some examples of apportionment.

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