VAT

Apportionment of membership fees cannot be retrospective

Under normal circumstances, the provision of a package of benefits by an organisation, in return for a membership subscription, would take the VAT treatment of the principal benefit, the other benefits being treated as ancillary.

Changes to VAT appeals

From 1 April 2009, the process for handling VAT disputes is changing.

Little time left to claim special VAT refunds

Businesses are being reminded that the date by which they can claim a special, one-off refund on past VAT payments is 31 March 2009.

Chancellor urged to delay date set for VAT increase

The British Retail Consortium (BRC) has said that the planned date for the restoration of the old rate of VAT will come at the worst possible time for businesses.

Revenue drops unjust enrichment defence on VAT

HM Revenue and Customs (HMRC) has announced that it has readjusted its policy of refusing some claims made by businesses for the repayment of overpaid VAT on the grounds that the repayment would unjustly enrich the firm.

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