The implementation of the cost-sharing exemption into UK law provides numerous opportunities for not-for-profit organisations to achieve economies of scale through collaboration, without incurring the additional VAT cost usually associated with outsourcing, Anant Suchak writes.
VAT: Intra-Community supplies
VAT: The right of deduction
VAT: Apportionment of input tax
Changes to the list of eligible bodies for the purpose of VATA 1984 s 33A
Richard Wild considers the recent St Martin’s Medical Services case from the First-tier Tribunal, in which HMRC’s attempts to counter an anti-avoidance scheme were found to have backfired.
VAT change required on abolition of police authorities
Government seeks 'diverse and competitive' HE sector
Lee Squires and Fiona Bantock review the VAT developments that matter.
David Barton sets out issues for advisers to consider this month