Article Database

Search results: 11 article(s) found in topic: Exemptions - keyword: Exempt supplies

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STALL HIRE

Does providing a pitch qualify as an exempt supply?

If you organise sales events, e.g. markets, you have probably never charged a seller VAT on the pitch you provide. How has a recent change of view by HMRC changed things, and what does it mean for you? More...

FINANCIAL SERVICES

Does the original exemption apply?

If you provide financial products to your clients, your services will probably be exempt from VAT. But if you have an ongoing relationship where you charge for periodic reviews, why might things differ and how can you help your clients? More...

VAT CASES

Hanuman Commercial Limited v HMRC [2017] UKFTT 854 (TC). Exempt supplies.

ANTI-AVOIDANCE

Pitfall for non-profit making sports clubs

If you run a non-profit making sports club, there is a nasty pitfall related to property ownership that could see you lose your VAT exemption. How can you avoid this trap? More...

VAT CASES

Hallé concerts society v HMRC [2016] UKFTT 294 (TC). Philanthropic exemption

VAT CASES

HMRC v DPAS Ltd [2015] UKUT 585 (TCC). Exempt supplies

VAT CASES

HMRC v Associated Newspapers LTD [2015] UKUT 641 (TCC). Voucher status

VAT CASES

Liverpool Muslim Society v Revenue & Customs [2014] UKFTT 1080 (TC). Registration

VAT CASES

West of Scotland Colleges Partnership v Revenue & Customs [2014] UKFTT 622 (TC). Cost-saving exemption

Last updated: 14.12.2018

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