by Marie Stein | 24 Aug, 2009 | General VAT
Q: Can you explain how these two work within import and export please? A: Hi Well it’s a bit of a big topic to cover in a forum reply. The best thing is to tell you where to look for the HMRC published guidance so that you can read up on it yourself to begin with....
by Marie Stein | 19 Aug, 2009 | General VAT
17 August 2009 HMRC has issued R&C Brief 47/09 which confirms that they will not appeal against the ruling in the Homeserve IPT case. R&C Brief 53/09 sets out HMRC’s revised policy about VAT recovery by local authorities on expenditure relating to...
by Marie Stein | 14 Aug, 2009 | General VAT
On 13 August 2009, HMRC issued new detailed guidance about the reversion in the standard rate of VAT to 17.5%, as well as details of the anti-forestalling legislation. HMRC issued Revenue & Customs Brief 51/09 and VAT Information Sheet 14/09 to replace the...
by Marie Stein | 24 Jul, 2009 | General VAT
Q: My University runs a Leisure Centre that is not open to the general public. Instead it offers memberships to staff, students, selected businesses & local community groups. We believe that the staff & student memberships are exempt from VAT and the other...
by Marie Stein | 24 Jul, 2009 | General VAT
HMRC has issued R&C Brief 43/09 which explains that medical services provided by practitioner psychologists are exempt from 1 July 2009. Further information about the changes to the VAT treatment of cross border supplies of services from 2010 was issued on 22...
