Entries by SOC VAT Consultants

VAT – care homes and hospitals

In Revenue and Customs Brief 2 (2017) HMRC announce they have revised their policy on the definition of ‘personal care’ for the purposes of deciding when a new building can qualify for zero-rating as a care home, or is treated as a standard-rated hospital. Following the decision of the First-tier Tribunal in Pennine Care NHS […]

Reduced VAT for e-pubications

EU citizens could pay less for e-books after plans to allow member states to reduce VAT on e-publications were backed in committee on 3 May. An EU Commission proposal to enable member states to charge a reduced rate of VAT on e-books, which would bring them into line with VAT levied on printed matter, was […]

Spring/Summer Newsletter

Welcome to our Spring/Summer news update. It’s been a busy few months since our last update in January. There’s more detail in the links below. Brexit The triggering of Article 50 and the UK’s eventual departure from the EU will have a major impact on UK VAT in the future as we discuss here. Making […]

VAT deduction by holding companies

HMRC have finally published updated guidance on recovery of VAT by holding companies. The update had been expected to take the form of a Brief which would be published on Gov.uk but instead HMRC have updated the VAT manuals (also on Gov.uk) instead. Following the CJEU decision in the joint cases Larentia +Minerva, HMRC has been reviewing […]

Revised VAT Notice 701/30 – Education

HMRC have issued a revised VAT Notice 701/30: education and vocational training (26 April 2017) which explains the VAT treatment of education, research, training, connected goods and services, and examination services. The notice has been updated to explain the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship […]

VAT deduction on works carried out under planning gain agreements

The Advocate General (AG) opinion in the Bulgarian case of Iberdrola Inmobiliaria Real Estate Investments (“Iberdrola”) has called into question the UK’s treatment of VAT incurred on works under planning gain agreements. It has also led to some contrasts and questioning on effect of the Sveda case. Iberdrola constructed a holiday village from which it intended […]

Arts Council information on museums and galleries tax relief

In Budget 2016 the Government announced that it would introduce a new tax relief for museums and galleries to support them to develop new exhibitions and to display their collections to a wider audience. The draft legislation was published in clause 22 of the draft Finance Bill but due to the forthcoming election it was removed from […]