VAT

Which COVID tax related reliefs are still in place and when do they expire?

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Last updated March 2022 In February 2022 HMRC updated its grant vs consideration factors, which are used to decide if income is consideration for

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This session will provide an introduction to the special VAT rules that apply when trading overseas by buying and selling goods and services. We

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These webinars will look at practical aspects of managing the tax and VAT aspects of events and other fundraising methods such as membership schemes.

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Tax issues are particularly complicated for charities. We hope to make them “simple” with this series of webinars. The following sessions are available in

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Join us for an online update session where we will deliver a comprehensive summary of key updates and changes in the law that will

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Advantages of a separate trading subsidiary Can protect the charity from tax liability Clarifies objectives for each part of organisation Limited liability status for

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Many charities provide a service in return for a fee and this may amount to trading. This guide explains when trading is permitted within

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This guide aims to outline for UK charities and NGOs the special VAT rules that apply when goods and services are supplied across national

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This guide covers the new VAT refund scheme introduced on 1 April 2015. This scheme affects the whole VAT recovery of a hospice, so

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VAT is a complex transaction tax for charities because of the variety of charity activities, including fundraising and charging for services. This guide steers

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This guide explains the main Gift Aid, VAT and direct tax consequences of sixteen common charity fundraising activities. In addition, background sections on these

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Updated August 2020 Most VAT-registered charities and other businesses with annual taxable turnover of £85,000 or more have to submit VAT returns digitally and

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The Charity Tax Group has recently published correspondence with HMRC on the VAT treatment of government funded overseas aid projects. The correspondence mainly deals

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On 30 April 2020 the government announced it would bring forward the start date for the zero-rating of e-publications to 1 May 2020. Charities

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In the past, charities mainly received grants and donations, but more charities are receiving payment for the delivery of services under contract. This guide

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We published this guide to help finance teams use the Retail Gift Aid scheme with confidence. This guide illustrates appropriate accounting treatments and gives

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Arts and cultural organisations frequently charge for admissions and incur significant amounts of VAT on costs. This guide looks at specific forms of fundraising,

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