VAT’s the difference between a care home and a hospital?

VAT’s the difference between a care home and a hospital? Recently HMRC published a Revenue & Customs Brief on its policy concerning the zero-rate for new buildings intended for a relevant residential purpose as care homes. Following the First-tier Tribunal decision in Pennine Care NHS Trust HMRC has reviewed its policy on when the zero-rating … [Read more...]

Revenue & Customs Briefs published up to 31 March 2016

Revenue & Customs Briefs published up to 31 March 2016 Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change On 1 February 2016 HMRC published Revenue & Customs Brief 7/2016: reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability … [Read more...]

Revenue & Customs Briefs released in January 2016

Revenue & Customs Briefs released in January 2016 VAT MOSS HMRC released Revenue & Customs Brief 4/2016 on 8 January 2016 outlining a simplification available to businesses that currently trade below the VAT registration limit and supplying e-services to consumers in other EU countries. There is a less restrictive approach to the evidence … [Read more...]

VAT grouping rules and the Skandia judgment

VAT grouping rules and the Skandia judgment On 10 February 2015 HMRC published Revenue & Customs Brief 2/2015 VAT grouping rules and the Skandia judgment setting out its views of the impact of the judgment on the UK's VAT grouping rules. The Revenue & Customs Brief starts off indicating that the judgment has no impact on the UK's grouping … [Read more...]

VAT – Prompt Payment Discounts

VAT - Prompt Payment Discounts On 22 December 2014 HMRC published Revenue & Customs Brief 49/14: VAT - Prompt Payment Discounts to provide guidance on applying the prompt payment discount rules when they come into effect on 1 April 2015. The guidance in the Revenue & Customs Brief covers: what a supplier has to do, offering two … [Read more...]

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