Guidance for sports clubs making claims for overpaid VAT

Guidance for sports clubs making claims for overpaid VAT Information Sheet 01/2015 On 9 February 2015 HMRC published Information Sheet 1/2015 titled "claims by non-profit making members’ sports clubs for overpaid VAT on supplies of sporting services made to non-members" to give additional guidance on making a claim following a review of claims … [Read more...]

Marks & Spencer’s teacakes – again

A couple of weeks before Christmas the Marks & Spencer's teacake issue raised its head again. Not, this time, about whether they should be zero-rated but whether Marks & Spencer would be unjustly enriched if they were to be given back the VAT they paid to H M Revenue & Customs (HMRC) until it was decided that the teacakes should be zero-rated. Most … [Read more...]

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