News / Blog

Apr
07

Councillors’ Expenses

Councillors’ Expenses – Latest Position 4 April 2016 Further to the Alert we sent  on 8 March 2016 regarding the moratorium from HMRC in respect of its review of the retrospective tax/NICs position of home to work travelling expenses claimed by councillors, we have set out below the latest position as we understand it. First, […]

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Apr
07

Budget Update

Overview Whether your assessment is that the Budget “puts the next generation first” or is a Budget “with unfairness at its very core”, it would be hard to deny that George Osborne has packed a lot in to his 2016 Budget. With headlines centred mainly on Corporation Tax reliefs, ‘sugar tax’ and the introduction of […]

By admin | Tax News
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Mar
03

Property Searches – CON29 Charges – 4 July 2016

Background Local authorities maintain registers that contain a wide range of property information. These registers can be inspected by the public without charge, but local authorities have traditionally offered a search service as the data on the registers is generally in a somewhat ‘raw’ or ‘unrefined’ state. These search services are frequently used as part […]

By admin | Tax News
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Feb
12

CON29 Charges- Update

VAT to be charged from 4 July 2016 In a letter to the CIPFA VAT Committee dated 8 February 2016, HMRC has communicated the new date from which local authorities must account for standard rate VAT on their supplies of CON29 search services. HMRC has agreed that the most appropriate date from which VAT must […]

By admin | Tax News
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Jan
21

Property Search – FAQs

Will we need to issue VAT receipts to CON29 search customers? Under VAT regulations, if a standard rated or reduced rated taxable service is supplied to a VAT registered customer, a VAT invoice must be issued; where the value of the services is less than £250 (inclusive of VAT), a less detailed VAT invoice can […]

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Dec
22

Off Street Car Parking – Court of Appeal Decision

Having seemingly only just risen from their seats at the hearing, the judges at the Court of Appeal have released (on 16 December 2015) the decision in the Isle of Wight (‘IoW’) off street car parking case. The Court has dismissed the appeal and therefore confirmed that the First Tier Tribunal was correct in concluding […]

By admin | Tax News
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Dec
09

Councillor’s Travel Expenses – Update

As we have reported previously, a statutory exemption from tax and National Insurance Contributions (NIC) is set to be introduced with effect from 6 April 2016 for mileage allowances paid to councillors for travelling between their home and their permanent workplace, ie the Council offices. However, for tax years up to and including 2015/16 we […]

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Nov
30

Duncan Groves Joins PSTAX

LAVAT is pleased to announce the appointment of Duncan Groves as Head of Employment Taxes. Duncan has specialised in employment taxes for the public sector since 1991. He was the founder member of the Chiltern Public Sector Tax team, growing it from scratch to a £2m+ business by the time he left in 2004. Duncan […]

By admin | Tax News
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