
Charity VAT – A complex and challenging picture
Rob Geary explains that the common perception that charities are exempt from VAT is rarely the case.

Welcome simplification and increase of the capital goods scheme
The simplification of a VAT scheme which has been largely unchanged for 36 years is good news.

The tribunal rules that Invisalign aligners are standard rated for VAT
A tribunal has ruled that Invisalign aligners are not ‘dental prostheses’ and are therefore standard-rated for VAT.

Chancellor announces VAT concessions for family summer fun
Rachel Reeves has announced a temporarily reduced rate of VAT on a range of family leisure activities during the summer.

Take care to avoid the HMRC's Scrooge-like attitude to Christmas generosity
It’s that time of the year where staff and employers gear up for the Christmas party season once again.

Will the UK VAT registration threshold change at the Autumn Budget
It’s reported in the national press that the UK Chancellor, Rachel Reeves will need to raise billions to cover an emerging £50 billion fiscal hole in her upcoming Budget on the 26 November 2025

VAT exemption for charities and eligible bodies holding fundraising events
Charities and other qualifying bodies, such as non-profit making entities, have now received some clarity about the VAT liability of fundraising events.

Is it a zero-rated sandwich or a standard rated dessert?
As if like clockwork, the Wimbledon competition gets under way, and we see strawberries and cream everywhere! This year however, there’s a twist and it arrives in the form of a ‘Strawberry Sandwich’ which is M&S’ take on a Japanese fruit sando.