VAT review of 2011
Tags: VAT
Graham Elliott
Graham Elliott leads the haysmacintyre indirect taxes unit, and specialises in value added tax (VAT).
While covering all aspects of VAT, his main interests are in not-for-profit organisations and real estate.
In October 2011 he became a trustee at NMC Recordings Ltd, a charity that promotes British classical music to international audiences.
He became a chartered tax adviser in 1995, and got an MBA in 2000.
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Unlike previous years where decisions in significant cases dominated the news, in 2011 it was changes in the law itself that had the biggest impact. Graham Elliott examines them.
When is a donation not a gift? When HMRC gets involved. Graham Elliott reports.
The Treasury estimates that the VAT cost-sharing exemption will cost the Exchequer £125m by 2016/17, and anticipates that efficiencies achieved by the sharing of services could save the sector a further £100m.
HMRC has refused to budge on its insistence that charities must pay VAT on the wages of temporary staff, confirming the likelihood of a test case being brought on the issue.
Longstanding Charity Finance contributor Graham Elliott has won the award for Tax Writer of the Year at the Taxation Awards.
Whether your charity's new buildings have walls, or bridges, can affect the VAT status of the construction. Graham Elliott explains.
Graham Elliott summarises a selection of VAT changes that occurred in the year and examines their implications for other charities.
Graham Elliott outlines a recent decision which would appear to have wider implications.
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