HMRC has published new VAT guidance on mixed sponsorship and donation, including issues relating to use of a charity’s name and charity of the year arrangements

8 May 2019

• Corporate sponsorship compared to donations – VAT

HMRC has published an updated Sponsorship VAT Notice (701/41) to improve and clarify the guidance. This is welcome news as the Notice had not been reviewed in full since its original publication...

23 January 2019

• Corporate sponsorship compared to donations – VAT

HMRC has published Revenue and Customs Brief 3 (2017): VAT – treatment of pension fund management services, the content of which is reproduced below Revenue and Customs Brief 3 (2017): VAT – treatment...

20 November 2017

• Pension Fund Management

This brief sets out HMRC’s position following the decision of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12) (PPG). This case concerned...

6 September 2016

• Pension Fund Management