Tag Archives: charities

Charities Reclaiming Back VAT

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 … Continue reading

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HMRC Grants for VCS Tax Advice Organisations

HMRC have announced grant funding for voluntary and community sector (VCS) organisations to provide tax advice to vulnerable or hard to reach taxpayers. Up to £2 million is available for the 2015/16 year. Eligible groups include charities, mutual and co-operatives, … Continue reading

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Charity Donations and VAT – Lesson 1

As a tax barrister, people frequently ask me about VAT and charities. So, charity and tax fans please take note of this, from HMRC, the deceptively simple starting point for the complex issue of VAT and charities. A freely given … Continue reading

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HMRC Looking at Charity Tax Law – Tax Avoidance

I have an interest in tax and charities and now see that charities set up just for tax avoidance purposes are in HMRC’s sights. While acknowledging the contribution of the charity sector, HMRC are worried about a few extreme cases … Continue reading

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Charities and UK Tax Break

The Charities Aid Foundation (CAF) has reported the UK should not try to copy US-style tax incentives for charities. As a tax barrister I agree. The US tax system for charities reflects the culture of philanthropy there, the UK has … Continue reading

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Eamon’s Latest Book: VAT for Medical and Health Care Professionals

VAT can be a minefield for medical and health care professionals. The core services of a registered health care professional in business are generally exempt from VAT. But big problems can and do crop-up when HM Revenue & Customs dispute … Continue reading

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