Author: Louise Collier

Sep
14

New Temporary Reduced Rate of VAT

The temporary reduced rate of 5% is coming to an end, but not as soon as initially expected. The supplies affected are catering, holiday accommodation, and admissions to shows and certain other attractions. From 1 October 2021, there will be a new temporary rate of 12.5% for these supplies, which will apply for a further […]

By Louise Collier | Tax News
DETAIL
Jul
28

Fire and Rescue Services Staff Secondments to the FBU: HMRC changes VAT policy

The supply of staff is a standard-rated business activity in all but a few circumstances. There has been an ongoing dispute about FRS secondments to the FBU, with HMRC insisting on them being standard rated business supplies. HMRC has now changed its policy, and the secondments can be treated as outside the scope of VAT. […]

By Louise Collier | Tax News
DETAIL
Jul
26

Pressure on Public Bodies Ratches Up over Off-Payroll Working (‘IR35’)

Over the weekend, news has broken that the Department for Work and Pensions (DWP) has settled a liability of £87.9m in relation to off-payroll working compliance failures. Reports suggest that HMRC undertook a review in March 2020 and established that DWP had incorrectly assessed the status of 247 out of its 1,025 contractors (those earning […]

By Louise Collier | Tax News
DETAIL
Jul
20

VAT simplification for the NHS and government: section 41 reform

The government has today published its summary of responses to the August 2020 Policy Paper “VAT and the Public Sector: Reform to VAT Refund Rules”. The paper consulted about reforms to the current refund scheme for the NHS and government, which is found in section 41 of the 1994 VAT Act (“s41”) Summary of submissions […]

By Louise Collier | Tax News
DETAIL