Bill Lewis is a tax consultant at Bates Wells & Braithwaite solicitors with over 20 years experience. He is a member of the Association of Taxation Technicians, and has written several articles for Charity Finance.
He specialises in all aspects of taxation involving charities, particularly VAT, corporation tax and PAYE. Previously he has worked for a number of high-profile organisations including the Inland Revenue, PricewaterhouseCoopers, and Scope.
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Experts present an update on recent VAT and tax technical points. Reverse charge reversal Most aspects of VAT are difficult if one looks closely at the situation, but none more so than the reverse charge. This is a counter-intuitive measure which creates output tax liabilities out of purchases, and can cause the need for an organisation to register for VAT even if it makes no taxable supplies whatever.
Bill Lewis discusses the reduced rate of VAT for welfare advice and information. Readers may call that in the 2005 budget Gordon Brown announced a new 5 per cent reduced rate of VAT for charities and state regulated welfare providers. This would apply where payment is received to provide: "Advice or information connected with or intended to promote the welfare of elderly or disabled people, or children. Examples include child protection videos or expert advice on the welfare of children or the elderly, when provided by charities working in those areas. This reduced rate will only apply where the goods and services are not otherwise exempt from VAT. Therefore the VAT treatment of services of care, treatment or instruction remains unchanged by the introduction of this reduced rate."
Technical briefing – VAT and buildings
New guidance from HMRC on VAT partial exemption. Plus how to wash a bond
New guidance on mixed trades binds charities up in red tape - without significantly benefiting the Exchequer
Two recent cases provoke the question: has the tax avoidance train been derailed?
Bill Lewis discusses ticket sales and VAT exemption, Graham Elliott considers three cases of VAT avoidance, while James SInclair Taylor offers a briefing on trustee liability insurance.
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