NHS

COS headings update

by Berthold Bauer on March 1, 2021

HMRC have recently published updated guidance for some Contracted Out Service headings. Most of the changes are either minor clarifications or amendments to the heading titles. The current published guidance for all Contracted Out Services can be accessed here.

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Berthold BauerCOS headings update

New Contracted-Out-Services Headings

by Berthold Bauer on November 5, 2020

Whilst we eagerly await the outcome of the HM Treasury’s ‘VAT and the Public Sector: Reform to VAT Refund Rules’ paper and consultation, (in which a full-VAT refund model is to be explored) a new Treasury Directive has been released expanding the current Contracted-Out-Services (COS) direction

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Berthold BauerNew Contracted-Out-Services Headings

A win for NHS Lease Cars

by Berthold Bauer on October 30, 2020

HMRC have now officially accepted the decision of the Court of Appeal in the HMRC v Northumbria Healthcare NHS Foundation Trust case concerning VAT on Salary Sacrifice Lease Cars (SSLS).

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Berthold BauerA win for NHS Lease Cars

VAT and the Public Sector: Reform to VAT Refund Rules

by Berthold Bauer on September 1, 2020

For a number of years HM Treasury have been considering potential reforms to the Contracted-Out-Services – numbered 1 through to 76 – which you will be familiar with from our reports.  As a quick recap these rules [Section 41 VATA94] are the mechanism with which NHS and Government Departments (GD) reclaims VAT on certain outsourced services.

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Berthold BauerVAT and the Public Sector: Reform to VAT Refund Rules

Extension to Import and VAT relief

by Berthold Bauer on July 28, 2020

HMRC announced on Friday that the period for which relevant medical supplies, equipment and protective garments brought into the UK free of import duty and VAT has been extended for three months.

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Berthold BauerExtension to Import and VAT relief

HMRC will mandate MTD for all businesses from 1st April 2022

by Berthold Bauer on July 21, 2020

HMRC have updated their guidance today to confirm that all businesses, regardless of annual turnover, will be required to register for Making Tax Digital as of 1st April 2022. This will extend to any businesses which have registered voluntarily for VAT.

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Berthold BauerHMRC will mandate MTD for all businesses from 1st April 2022

VAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS

by Berthold Bauer on July 14, 2020

Another bit of good news for the NHS – the Court of Appeal has recently supported the Upper Tribunal’s previous decision that lease cars provided under a salary sacrifice are not a supply for VAT purposes (as a result of the ‘de-supply’ order – “Value Added Tax (Treatment of Transactions) Order 1992 SI 1992/630”). 

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Berthold BauerVAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS

Hospitality & Tourism Sector VAT Reduction

by Berthold Bauer on July 8, 2020

The Chancellor has today announced that the Hospitality and Tourism sectors will benefit from a substantial reduction of the standard rate of VAT from 20% to 5% for a period of six months (Wednesday 15 July 2020 through to Tuesday 12 January 2021).

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Berthold BauerHospitality & Tourism Sector VAT Reduction