-
Nov 6, 2024 | 
wrighthassall.co.uk | Kevin Hall
A court of appeal case centred around VAT on property could act as a beacon of light to businesses providing accommodation that does not fall under a tenancy agreement, according to a leading law firm.
-
Sep 4, 2024 | 
wrighthassall.co.uk | Kevin Hall |Adam Morris
We addressed in 2023 the issues for schools and steps to consider in a previous article. What’s the new law? As things stand, VAT will be imposed on currently exempt school fees as follows: 1 January 2025: VAT is to be accounted for by schools on fees relating to school terms starting from this date. This is part-way through the standard school year. 29 July 2024: Fees paid before this date will not be subject to the new VAT charge, even if they relate to education to be provided after date in 1.
-
May 23, 2024 | 
wrighthassall.co.uk | Kevin Hall
Bras are subject to VAT at the standard rate along with all clothing but, on 16 April 2024, calls were made by the Society of Radiographers for VAT to be removed from bras on health grounds. This debate has already become heated and it is important to determine the facts. The radiographers’ call is in fact well- placed and in this article, we will understand why it is phrased as it is.
-
May 16, 2024 | 
eglobaltravelmedia.com.au | Kevin Hall
In a resounding call for action, industry leaders at the Arabian Travel Market (ATM) 2024 underscored the urgent need for increased investment in Middle East travel startups. Held at the Dubai World Trade Centre, the event brought together key figures in the travel and tourism sector to discuss the region’s potential and the challenges hindering its growth.
-
Apr 26, 2024 | 
wrighthassall.co.uk | Kevin Hall
BackgroundHotel La Tour Ltd owned shares in various subsidiary companies. Each subsidiary owned and operated a different luxury hotel. The shareholder, Hotel La Tour Ltd, sold shares in its “Birmingham” subsidiary for £4.6m. Professional fees of £459,722.46 were incurred during this process, including VAT of £76,822.95. The shareholder claimed this VAT from HMRC. HMRC rejected the claim, but the First-tier Tribunal and the Upper Tribunal both allowed the VAT to be recovered.
-
Apr 18, 2024 | 
wrighthassall.co.uk | Kevin Hall
This follows similar successful calls for VAT to be removed from women’s sanitary products such as tampons and period pants. In this article, we will set the debate on a factual footing and consider the broader context of the subject. BackgroundBras are an item of clothing and subject to VAT at the standard rate. On 16 April 2024, at the Society of Radiographers’ Conference for diagnostic radiographers, grounds were given to justify the removal of VAT. These grounds were carefully worded.
-
Feb 25, 2024 | 
eglobaltravelmedia.com.au | Kevin Hall
In the heart of the Kimberley, where the rugged outback meets serene waters, the Boab Metals Ord Valley Muster is set to redefine entertainment and cultural immersion from May 17 to 25, 2024. This iconic festival, nestled in the picturesque town of Kununurra, Western Australia, invites adventurers and laughter seekers to a world where comedy, art, and cuisine blend seamlessly against a backdrop of breathtaking natural beauty.
-
Feb 2, 2024 | 
wrighthassall.co.uk | Kevin Hall
Kevin Hall, Partner in our VAT team has recently been featured in Taxation, following an enquiry regarding the sale of a website domain. QuestionI am selling a website domain name I purchased in 2020 as a business asset, to an interested party via a domain trading platform. The trading platform will act as an intermediary and earn 25% commission from the deal – they take the payment from the buyer, and when the transfer of ownership is confirmed they release the funds to me, less their 25% cut.
-
Oct 22, 2023 | 
mondaq.com | Kevin Hall
With the standard rate of VAT currently at 20%, this change is
expected to result in significantly lower funds being available to
schools, foundations, academies, colleges, clubs, additional
tuition institutions and anyone charging fees for education. Even
universities and TFL colleges, who will be hoping they are not
affected, should be considering their position.
With careful management, the changes do not have to mean that
fees must increase by 20% overnight.
-
Oct 19, 2023 | 
wrighthassall.co.uk | Kevin Hall
There are proposals that fees for education be taxed for VAT. With the standard rate of VAT currently at 20%, this change is expected to result in significantly lower funds being available to schools, foundations, academies, colleges, clubs, additional tuition institutions and anyone charging fees for education. Even universities and TFL colleges, who will be hoping they are not affected, should be considering their position.
