Author: admin

Oct
18

Blue Chip and licences to occupy

The VAT treatment of licences to occupy land is often difficult, and isn’t helped by an inconsistent approach from HMRC and the guidance it publishes. This technical briefing looks at the ramifications of the latest Tribunal case on the subject – Blue Chip.   The VAT rules on licences to occupy apply across all sectors; […]

By admin | Tax News
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Sep
25

Local Authority Housing Companies Tax Risks and Opportunities

PSTAX and Wilkins Kennedy are pleased to invite you to a seminar on the taxation implications of local authority housing companies and other alternative delivery models (“ADMs”).

By admin | Tax News
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Jul
19

Charity Nominations – The successful charities are … all of them!

You may recall that some time ago we asked you to nominated some of your favourite charities as PSTAX were looking to provide 1 x £300 and 4 x £50 to the charities of our client’s choice.   We asked you to nominate the charity you most deserving of the money and a brief summary […]

By admin | Tax News
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Jul
13

Are services closely linked to sport exempt from VAT when provided by a public body?

The European Court has today published its Judgement on the questions referred to it by the First Tier Tribunal in the case of the London Borough of Ealing (“Ealing”).  We believe that the Judgement has massive implications for the taxation of sporting services and will inevitably lead to major changes in legislation and practice. Background […]

By admin | Tax News
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Jun
29

PSTAX Partners with Wilkins Kennedy

PSTAX is delighted to announce a partnering arrangement with Wilkins Kennedy to provide a fully integrated and complete taxation support service for public sector bodies that are considering the use of corporate structures.  Public bodies are increasingly having to manage the planning and compliance for corporate taxes when considering, setting up and running corporate structures [...]
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Jun
20

Car parking overpayments (NCP) – Tribunal Decision

The Court of Appeal has ruled on 16 June that car parking overpayments form part of the consideration for off street car parking.  Although no action is needed now, the judgment might affect local authorities with car park overpayment claims based on the King’s Lynn decision. In the case of NCP - [2017] UKUT 0247 [...]
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May
11

Brockenhurt College: Surprising European Court appeal win

We updated clients early in the year about the progress of the Brockenhurst College case; the Opinion of the Advocate General (“AG”) was that Brockenhurst College (“the College”) could not exempt its charges for restaurant and entertainment services.  The European Court (“CJEU”) has just released its judgment; unusually, the CJEU did not follow the AG’s […]

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Apr
27

New PSTAX team member

We are delighted to announce that Tim Bridgett will be joining PSTAX on 10 July this year. Tim is an experienced public sector Employment Taxes (‘ET’) advisor and will be joining the ET team, working alongside Duncan, John and Peter. An ex-Inland Revenue officer, Tim was one of the PwC CIPFA/TAS team members providing ET […]

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