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HMRC this week published VAT Notice 1001 on the VAT refund scheme for certain charities. This explains in detail the new VAT Act 1993 s.33C and s.33D brought in by the Finance Act 2015. The new law only applies to qualifying charities, defined as: palliative care such as a hospice, air ambulance, search or rescue and medical courier.
Eamon McNicholas
Tax Barrister, Accountant
http://www.EamonMcNicholas.com
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