Tax / £15bn NHS VAT refund scheme shake up

A new £15bn VAT refund scheme for NHS and central government could simplify recovery for the public sector, but there could be hidden impacts for contractors, say RSM’s Carolyn Brown and Scott Harwood

Tax / Aberdeen bottom of league for NMW compliance

The Scottish oil city of Aberdeen tops the list of places where HMRC conducted the greatest number of investigations into the underpayment of the national minimum wage (NMW) last year, according to Pinsent Masons

Tax / Treasury Committee discusses tax reforms post Covid

MPs have been told that possible tax reforms post Covid, coupled with increased digitalisation could save accountants from spending their lives ‘doing pointless repetitive tasks’ such as calculating tax returns

Tax / VAT-registered businesses urged to prepare for Brexit trading changes

HMRC has written to all VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting what they need to do to prepare for the UK’s exit from the EU at the end of this year

Tax / Preferential creditor change creates headache for rescue remedies

As HMRC regains its position at the front of the creditor queue, Ashford’s Katie Farmer and Amy Gallimore explain the impact on corporate insolvencies, including CVA challenges and cash flow crises

Tax / Expansion of zero-rated VAT for charity digital advertising

HMRC has issued a brief on VAT and digital advertising by charities, which confirms VAT is no longer considered due on the majority of internet search browsing advertisements

Tax / Q&A: VAT on energy saving materials

In our regular Q&A series from Croner Taxwise, VAT adviser, Arti Sonpal explains the VAT implications around installing electric car charging points and solar panels to a residential property

Tax / Reforms to public sector VAT refund scheme

The Treasury is seeking views on proposals for a major reform of the current VAT refund scheme for public bodies, in order to make it simpler to operate and improve value for money in the delivery of services

Tax / Case: Upper Tribunal confirms £1m VAT bill for essay-writing provider

RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers

Tax / Q&A: work on goods for export

In our regular Q&A series from Croner Taxwise, senior VAT consultant, Vivienne Scott explores what conditions need to be met for work on goods for export to be zero-rated

Tax / VAT updates: September 2020

In this month’s VAT updates, Graham Elliott reviews uncertainty in EU distance selling ruling, the importance of checking customers’ residency, rent variations and electronic literature

Tax / Q&A: VAT impact on vouchers

In our regular Q&A series from Croner Taxwise, VAT adviser, Priyesh Mistry defines the impact of the temporary rate change on the issue of face value vouchers, when the VAT will be due and at what rate

Tax / Q&A: VAT on the Eat Out to Help Scheme

In our regular Q&A series from Croner Taxwise, VAT adviser, Tony Chamberlain explains the VAT implications of the Eat Out to Help Scheme, do restaurateurs only pay VAT to HMRC on the discounted amount or full value of the bill?

Tax / VAT updates: August 2020

In this month’s VAT updates, Graham Elliott reviews the changes to hospitality supplies, DIY housebuilder claims and child car seats

Tax / Complex admin requirements of temporary VAT rate cut

With some businesses now facing three or even four different VAT rates, Crowe’s Robert Marchant unpicks the implications of the temporary reduction, assessing the impact of further tax compliance for the hospitality and tourism industries