Who knew? The complete mystery of VAT exemption

I was interested to read a recent study by Ipsos MORI exploring knowledge of partial exemption within businesses. Given that their sample of >5,000 organisations was biased towards larger businesses all based in the 17 sectors typically making exempt supplies, […]

UK VAT on Harley-Davidson Membership Subscriptions

Not for the first time the VAT tribunal has had to decide whether VAT has to be paid on the full customer payment or only part of it.  This time the argument centred on subscriptions paid for membership of the […]

How to make UK VAT claims on building a care home

UK VAT can now be claimed on building a care home.  If VAT has been paid on building a care home within the last four years then a VAT refund may be available.  This potential windfall follows Pennine NHS Trust […]

UK VAT claims – payment is just not enough

There are lots of situations where a business pays for something but that doesn’t necessarily mean it can claim back input VAT on the cost.  Just because a person is making a payment doesn’t give them entitlement to claim back […]