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Analysis

Supply lines: Grants or contracts

1 Jul 2016

Peter Bright provides a reminder of the considerations when deciding whether funding is a grant or a contract for VAT purposes.

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Supply lines: Grants or contracts

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Technical briefing: Employees' 'time to train'

From 6 April 2010, employees with more than 26 weeks’ service will have the right to request time to undertake study or training (also known as ‘time to train’).

Technical briefing: VAT complications for freight transport

On 1 January 2010, the basic rule for the place of supply of services for business-to-business (B2B) transactions for most services changed from where the supplier is established to where the business customer is established. However, the position for freight transport gets more complicated.

Technical briefing: Welcome ruling on VAT default surcharge

There has just been a surprising yet welcome decision from the First Tier Tax Tribunal on a VAT default surcharge case. The default surcharge regime applies tax-based penalties (2 per cent, 5 per cent, 10 per cent, then 15 per cent) for late submission and/or payment of VAT returns. Penalties are not mitigated if the return is late by only a day or two.

Technical briefing: Input tax concessions on land and property

Two little-known VAT concessions on land and property are to be radically amended by HMRC this year. Broadly speaking, these concessions are of benefit to a property owner who is charged VAT on the purchase of a property, is initially denied VAT recovery because he treats the rent as exempt, but decides later to opt to tax the building.

The widely held view that charities should stick to doing good works and stay clear of campaigning is a recipe for social stagnation. The world has changed, charities need to change with it and speak truth to power about what it takes to solve root causes of societal ills rather than pussyfoot around problems.

» Liberal influence: Andrew Hind interviews Lord Rennard

Technical briefing: PAYE penalties

For any organisation that hires people, deduction of tax and national insurance contributions at source under PAYE is a fact of commercial life. Employees are paid at the month-end, and PAYE must be paid over to HM Revenue & Customs by the 19th of the following month, or the 22nd if payments are made electronically.

Technical briefing: No more Lennartz?

After considerable deliberation, HMRC has now effectively announced that Lennartz is dead for charities.

Spending cuts and strategic partners

With public spending cuts looming, charities that rely heavily on statutory funding are facing dangerous roads ahead. Tania Mason investigates which of the Office of the Third Sector's strategic partners are most at risk.

Technical briefing: Employees' 'time to train'

From 6 April 2010, employees with more than 26 weeks’ service will have the right to request time to undertake study or training (also known as “time to train”).

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