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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.
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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.
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Author name: Not supplied
Author organisation:
Sayer Vincent
Publication date:
01/07/2011
Upload date:
20/06/2012
This is a guide to VAT.
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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.
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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.
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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.
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Author name: Not supplied
Author organisation:
Not supplied
Publication date:
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.
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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.
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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.
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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.
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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”.
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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.