HMRC has published Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building.  This brief explains the change in policy relating to the...

21 September 2016

• Tax updates
• Buildings and construction – VAT zero rating

HMRC has amended its entry-level guidance on the Retail Gift Aid process operated by charity shops. We have been told by HMRC officials that this follows a number of calls to the charity helpline asking...

21 September 2016

• Tax updates
• Donated goods – Gift Aid

In Routier & Anor v Revenue & Customs [2016] EWCA Civ 938 (16 September 2016) the Court of Appeal found that a legacy to non-UK charities could not benefit from...

21 September 2016

• Tax updates
• Inheritance Tax

HMRC has published Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building.  This brief explains the change in policy relating to the...

21 September 2016

• Buildings and construction – VAT zero rating

HMRC has amended its entry-level guidance on the Retail Gift Aid process operated by charity shops. We have been told by HMRC officials that this follows a number of calls to the charity helpline asking...

21 September 2016

• Donated goods – Gift Aid

In Routier & Anor v Revenue & Customs [2016] EWCA Civ 938 (16 September 2016) the Court of Appeal found that a legacy to non-UK charities could not benefit from...

21 September 2016

• Inheritance Tax

At the recent Charity Tax Forum meeting, CTG Vice-Chairman Richard Bray asked for clarification of the VAT treatment of training services paid for through Apprenticeship Levy contributions. There was a...

7 September 2016

• Apprenticeship Levy