The Court of Appeal has decided to refer the case of HMRC v Brockenhurst College [for a preliminary ruling by the European Court (CJEU). The case relates to the VAT exemption applying to supplies ‘closely related’ to education. The college taught courses in catering, hospitality and performing arts. To enable students to learn practical skills, […]
About SOC VAT Consultants
SOC VAT Consultants, established in 2003, offer comprehensive advice on all aspects of VAT. We have over 25 years of experience in the field.
Entries by SOC VAT Consultants
In recent years HMRC have developed a policy of restricting input tax recovery using a ‘cost component’ approach. Under this policy they have argued that VAT is recoverable on goods and services only if they can be shown to be ‘cost components’ of a taxable supply made, and in addition that for VAT to be […]
If you had been in VAT as long as we have you might have thought that you would know what the rules are about VAT registration procedures by now. But it emerged recently that HMRC have made a change to their policy on recovery of VAT for costs incurred prior to VAT registration from an […]