Read our expert commentary pieces and leave your comments and queries. All content is correct at the time of publication.

VAT cases and policy

• VAT zero rate for reading material (Graham Elliott)
• RSR Sports Ltd VAT case – were school holiday camps exempt as services related to the protection of children and supplies of welfare services? (Dermot Rafferty)
• Risk of supporters becoming responsible for VAT – Marites Salabit case (Graham Elliott)
• Yeshivas Lubavitch Manchester case revisited – VAT and annexes (Graham Elliott)
• Immanuel Church VAT and annexes case (Les Howard)
• Eynsham Cricket Club case on the correct tax treatment of CASCs (Graham Elliott)
• Defining ‘Protection’ for the purposes of the VAT Welfare Exemption – Lilias Graham Trust case (Graham Elliott)
• Introduction of the VAT domestic reverse charge for building and construction services (Mazars)
• CJEU decision on the University of Cambridge case on VAT and investment management fees (Graham Elliott)
• Relevant Charitable Purpose for Nurseries? Review of the Yeshivas Lubavitch Manchester VAT case (Graham Elliott)
• Does VAT exemption for ‘welfare services’ extend to provision of a payroll service? Cheshire Centre for Independent Living case (Graham Elliott)
• Relevant Residential and Relevant Charitable buildings: Clawback provisions – Balhouse VAT case (Graham Elliott)
• VAT on Care Services Provided by Bodies other than Charities – Learning Centre Romford and LIFE cases (Graham Elliott)
• VAT recovery: the tussle with HMRC continues – Adullam Homes case (Graham Elliott)
• Metropolitan International Schools Ltd VAT case relating to ‘single supply’ and zero rated printed material (Graham Elliott)
• Upper Tribunal decision in the Greenisland FC VAT case (Graham Elliott)
• VAT treatment of Continuing Care Funding (Peter Ladanyi)
• Marlow Rowing Club VAT case – penalties for “careless” application of a zero rate certificate (Graham Elliott)
• ADR agreements do not always give taxpayers certainty – Serpentine Trust case (Socrates Socratous)
• Church Annexe: HMRC tries to turn up the heat – Roman Catholic Diocese of Westminster case (Graham Elliott)
• VAT on Supporting People Programme – YMCA case (Graham Elliott)
• Adecco case on the VAT treatment of temporary staff – Court of Appeal ruling (Graham Elliott)
• Exempt Charity Fundraisers: the Loughborough Students Union case (Graham Elliott)
• Further ‘clarification’ of ‘non-business’ – Wakefield College case (Graham Elliott)
• Printed Mailing Packs – Paragon Communications VAT case (Graham Elliott)
• Review of HMRC VAT Manuals relating to Grants and Contractual Income (Graham Elliott)
• Membership Subscriptions and VAT – Harley Davidson case (Graham Elliott)
• Healthwatch Hampshire VAT case – follow-up news (Graham Elliott)
• Yorkshire Agricultural Society VAT case – certain free events are not economic activities (Dermot Rafferty)
• LIFE Services VAT case on the welfare exemption (Graham Elliott)
• Definition of a ‘sport’ for VAT purposes – English Bridge Union case (Graham Elliott)
• Summary of recent VAT cases on partial exemption, sports supplies & charitable annexes (Graham Elliott)
• Iberdrola VAT case – Implications for Sveda? (Dermot Rafferty)
• Charity VAT Recovery – The Road Not Taken (Graham Elliott)
• VAT recovery for holding companies – MVM case and HMRC guidance (Dermot Rafferty)
• Construction of Relevant Charitable Purpose (RCP) buildings – position of sub-contractors (Les Howard)
• Brockenhurst College VAT case – implications for charities (Graham Elliott)
• Update on “Economic Activity” and the fate of the Lord Fisher test – Gravel Road Records case (Graham Elliott)
• Durham Cathedral VAT case and Sveda – implications for charities (Graham Elliott)
• Hire fees for stalls at fairs – implications of the Kati Zombory-Moldovan case (Graham Elliott)
• Longridge on the Thames VAT case – implications for charities (Graham Elliott)
• Implications of the Hallé case for the philanthropic exemption (Graham Elliott)

Other tax issues

• Data Protection and Third Party Fundraising Platforms (Zoe Rowland)
• Corporate Criminal Offence – implications for small incorporated charities (Trevor James and Richard Baldwin)
• Is the Government charitable with Business Rates? (Colin Hunter)
• Business rates case on the “wholly or mainly” charitable purposes test (Nicola Evans)
• IR35 – don’t get caught out (Nick Bustin)
• Global tax transparency and the nonprofit sector (Alana Petraske)
• “Gifts to charities” cannot only mean gifts to UK charities – Routier IHT case (Marika Lemos)
• Does HMRC understand the off-payroll working/IR35 rules? (Susan Ball)
• Reforms to off-payroll working in the private sector – the story so far and what’s next? (Caroline Harwood)
• Off-payroll working rules: what charities need to do to prepare (Richard Bray)
• Charity Authorised Investment Fund (CAIF) the authorised fund vehicle specific to the charity sector (Grania Baird)
• Making Trusts Transparent: the implications of the Fifth Money Laundering Directive for charities (Lucy Rhodes)
• Making grants overseas: a refresher on HMRC rules for charities (Alana Petraske)
• Charity SORP guidance on accounting for corporate gift aid payments made by a trading company to its charitable parent (Richard Bray)
• Benefits and pitfalls of reliefs for council tax and business rates (Colin Hunter)
• Gift Aid qualifying donations and application of HMRC guidance – the Champions Fun Learning Centre case (Nicola Evans)
• Charity corporation tax: the 10 rules you need to know (Bill Lewis)
• Review of HMRC guidance on the Museums and Galleries Exhibition Tax Relief (Laetitia Ransley)
• What are charities looking for in the Budget? CTG Vice-Chair addresses the charities APPG (Richard Bray)
• Extending off-payroll tax rules to the private sector (Susan Ball)
• 2017 Gift Aid round-up (Richard Bray)
• Corporate Criminal Offence – implications for charities (Ian Short and Tania Dimitrovich-Archer)
• Proposed new penalties for participation in VAT fraud (Edd Thompson and Juliet Bailey)
• Professional negligence and failed tax avoidance schemes (Sonia Ferreira)
• Business rates valuations for museums (Colin Hunter)
• First experience of submitting a Common Reporting Standard (CRS) return (CTG)
• Benefits of joining the CTG Gift Aid practical issues working group (Keren Caird and Donna Perry)
• Filing charity trading subsidiary tax returns and charity accounts (Justin Bevan)
• Have you paid enough tax to cover your Gift Aid donations? (Kevin Russell)
• Off-payroll working: Major changes from April 2017 (Susan Ball)
• Common Reporting Standard – Top 10 tips for charities (Alana Petraske)
• Implications of Brexit for charity tax (John Hemming) [written in September 2016]
• Helping you find your way – the new Charity Tax Group website (John Hemming)

Please contact us at info@charitytaxgroup.org.uk if you would be interested in contributing a commentary piece.