Tax News

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 [...]

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 […]

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 […]

  Venue: RAF Club, London W1J 7PY Date: Friday 5 May 2017 Due to a significant number of queries received about HMRC’s new on lineEmployment Status Service (ESS) tool, we will be running a half-day morning course from 9.30 to 1pm on understanding this new service and ensuring that the right outcomes are achieved in using […]

Sporting Services   You might be aware from our E-alert issued in January that local authority sporting services might become exempt from VAT; this could have serious implications for a local authority’s VAT recovery.  We believe affected authorities should be planning for this now.   This possibility arises form a strong opinion given by the […]

PSTAX is delighted to announce that Marie Hudson has joined our team, enhancing again PSTAX’s already unmatched team of expert and experienced public sector taxation specialists.   Marie has worked in public sector VAT and tax for over 30 years, initially with HM Customs and Excise (now HM Revenue and Customs), followed by 14 years […]

Following much speculation in the sector Alan Carey at HMRC has today written to CIPFA with an update on the implementation of VAT on CON29 fees. The update is as follows: Property search fees I refer to the decision made at the November CIPFA meeting for an implementation date of 1 January 2017 in relation […]

Higher Rates of Stamp Duty Land Tax At Autumn Statement on 25 November 2015, the Chancellor of the Exchequer announced that higher rates of stamp duty land tax (SDLT) would apply from 1 April 2016 to purchases of additional residential properties, such as second homes and buy-to-let properties. The Government consulted on details of the […]