Making Tax Digital - delayed start for some?

The rules known as "Making Tax Digital" require most VAT registered entities to keep records digitally and to submit information relating to the VAT Return in a wholly digital manner, with digital links between each part of the process. The rules start from April 2019, but some exceptions have now been granted pushing this back by 6 months.

Temporary Classrooms - back to where we were

The VAT treatment for the hire of temporary school classrooms has been bouncing around the court system and a case has now reached the Court of Session. This Court has overturned the verdict in the Upper Tribunal.

Zero Rating on New School Buildings

HMRC tried to deny zero rating for the construction of a new teaching block at St Brendan's Sixth Form College in Bristol. Getting this right has big cashflow implications, so this ruling should help reassure that new buildings can be zero rated for VAT purposes.

Local Authorities to Stop Charging VAT on Sports Facilities

Following a case pursued to the Court of Justice for the European Union, the Revenue have accepted that local authorities, including local authority schools, can now treat the sports services exemption as covering their supplies of sports facilities.

Update on School Uniform

HMRC have updated their guidance on when they will accept items of clothing for young people can be zero-rated.

Temporary Buildings - VAT Treatment

It is sometimes necessary for temporary classrooms to be hired to cover increased pupil numbers or where other buildings are out of use for repair and maintenance. The VAT treatment of this area requires care by academy schools.

Brockenhurst College - Final Verdict - Catering

The long running case involving the VAT treatment of catering and theatrical performances sold to the public as part of the study course of students has finally reached a positive conclusion.

Update to HMRC VAT Notice 701/30 on Education

HMRC issue an update to the VAT Notice 701/30 on Education to include an explanation of the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training

Update to Form VAT126

Schools making claims for VAT repayments using HMRC Form VAT126 need to be aware the form has been updated.

Brockenhurst College case - update

An interesting and potentially important VAT case was won twice against HMRC by Brockenhurst College. A final verdict should soon be given.

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