The First-tier Tribunal’s decision in respect of the non-profit organisation, Towards Zero Foundation (TC08547), provides a further welcome boost to the interpretation of activities as being business, where non-profit bodies...

2 August 2022

• VAT

 On 1st June HMRC published what it called a “policy paper”, incorporated within Revenue & Customs Brief 10 (2022). The subject title of the paper is “business and non-business activities”....

13 June 2022

• VAT

HMRC has issued R&C Brief 6 (2022), relating to the arithmetic relating to Lennartz VAT accounting.  This arises where, before the law changed in 2010, full VAT was reclaimed on...

15 March 2022

Payroll Giving Week will take place for the second time from the 7th until the 13th February. The week has been designed to raise both the awareness and profile of...

9 February 2022

• VAT