Charity Investment Conference 2012
15 Oct 2012
Peter Ladanyi
Peter Ladanyi is senior VAT consultant at accountants Chantrey Vellacott, and has wide experience and technical expertise in all areas of this tax. He has produced many publications regarding VAT in particular.
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Peter Ladanyi outlines a recent case which confirms that organisations that offer free memberships may treat the VAT incurred as input tax.
On 1st January the VAT rate reverted to 17.5 per cent. This was the first VAT rate rise for 18 years, but in view of the dire state of public finances it may be months rather than years before it changes again. In view of this, it is important that charities ensure that they are able to cope with changes in the VAT rate.
Charities operating care homes and day centres may be able to benefit from a case involving VAT exemption for lift installation
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