VAT Archives - Page 2 of 4 - Berthold Bauer Consultants

ScriptSwitch Prescribing Support Software

by Berthold Bauer on April 9, 2018

HMRC have revised their stance on the VAT recovery of ScriptSwitch prescribing support software.

RIBA Interview with Berthold Bauer MD Simon Merry

by Berthold Bauer on April 6, 2018

Berthold Bauer’s Managing Director Simon Merry was recently interviewed by the RIBA, in particular to discuss whether architects should or should not talk to their clients about VAT.

Moorfields Divisional VAT Registration

by Berthold Bauer on February 28, 2018

It has recently come to light that Moorfields Eye Hospital NHS Foundation Trust (Moorfields), an NHS organisation which has traditionally sat outside of the English Divisional VAT Registration has opted to join.

VAT & Construction Post-Brexit?

by Berthold Bauer on January 17, 2018

VAT accounted for nearly a quarter of all UK tax revenues in 2015/2016; so it’s virtually guaranteed it will remain in place after Brexit (VAT in one form or another being in place for many non-EU countries: Switzerland, Norway, Israel & now even the United Arab Emirates).

COS Heading 21 – HMRC Update

by Berthold Bauer on December 14, 2017

HMRC have made an amendment to ‘Contracted Out Services (COS) Heading 21 – Estate Management Services’ on 12th December 2017.

HMRC Update to VAT Treatment of Salary Sacrifice Cars in the NHS

by Berthold Bauer on September 20, 2017

A year on from the release of the interim Lease Car guidance, HMRC have sent out a letter in the last few days to clarify a few points about the application of the simplification measure available in relation to salary sacrifice arrangements for the NHS.

Brockenhurst College Case & application to the NHS

by Berthold Bauer on August 30, 2017

As a broad overview, the Brockenhurst College Case considered whether supplies of chargeable catering & entertainment could be considered to be ‘closely related’ to the supplies of education being made to students of the college.

Zero Rating on Residential Facilities – Further Scope as a Result of the Pennine NHS Case

by Berthold Bauer on August 10, 2017

Last week, HMRC released a VAT brief (link below) as a result of the Pennine Care NHS Trust VAT tribunal decision.

COS Heading 71: Further update

by Berthold Bauer on July 27, 2017

Following their recent amendment to COS Heading 71, HMRC have re-worded the heading to say that it ‘includes’ inpatients and inmates.

Construction VAT Update: ‘VAT charged in error’ – DIY Scheme

by Berthold Bauer on April 10, 2017

The DIY refund scheme is intended to reimburse owner occupiers the VAT suffered on materials – and in the case of Conversions – the 5% VAT charged by Contractors.