Lorraine Owens

Lorraine Owens

Lorraine Owens is a tax manager at haysmacintyre with more than 20 years’ experience, including five spent as in-house tax accountant for a major UK charity. She is a member of the Association of Taxation Technicians, advises clients in both the commercial and charity sectors and specialises
in employer tax compliance.

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Technical briefing: VAT on online advertising
Technical briefing

Technical briefing: VAT on online advertising

Finance | Lorraine Owens
23 Jun 2010
Tags: Advertising | Websites

Lorraine Owens explains HMRC's u-turn on zero-rating VAT for charities advertising on third-party websites.

When are charities not eligible for zero rate tax relief on advertising?
Analysis

When are charities not eligible for zero rate tax relief on advertising?

Fundraising | Lorraine Owens
14 May 2009
Tags: Taxation | Tax effective giving

Charity advertising qualifies for zero rate tax relief, but not in all circumstances. The rules have not kept up with technology and lead to frequent disputes with HMRC as Lorraine Owens and Graham Elliott report.

Displaying 1 to 2 (of 2)