CRS

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So far CRS has created 108 blog entries.

Self-Storage Services: Updated HMRC Guidance

HMRC has released updated guidance about changes to the VAT treatment of self-storage services, which came in to effect last year. Under the previous rules, the provision of a clearly defined space for the self-storage of goods was VAT-exempt (as a supply of land), unless the self-storage operator had ‘opted to tax’ the land/building for [...]

October 1st, 2013|Categories: NHS VAT News Archives|Comments Off on Self-Storage Services: Updated HMRC Guidance

VAT on Foreign Goods & Services

HMRC are continuing a programme of ‘aspect checks’ on NHS Trusts, whereby a visit is arranged to review a specific area of VAT compliance. One of the areas being checked is whether NHS Trusts are applying the correct VAT treatment to purchases of non-UK goods and services. Many of these goods and services are subject [...]

August 3rd, 2013|Categories: NHS VAT News Archives|Comments Off on VAT on Foreign Goods & Services

VAT Arrangements for Legacy Bodies – Update

The Department of Health has recently released an updated guidance note for PCT and SHA legacy teams about closedown arrangements for VAT. The note advises that a final VAT return should be submitted for transactions processed in the period from 1st July to 31st August 2013. Organisations that have already deregistered can still claim input [...]

August 2nd, 2013|Categories: NHS VAT News Archives|Comments Off on VAT Arrangements for Legacy Bodies – Update

Withdrawal of the VAT Research Exemption – Update

As discussed in our July 2013 newsletter, the VAT exemption for business supplies of research between NHS organisations and other ‘eligible bodies’ (such as universities and charities) is withdrawn with effect from 1st August 2013. HMRC has now published detailed guidance about this withdrawal, which states that the VAT exemption is no longer available for [...]

August 1st, 2013|Categories: NHS VAT News Archives|Comments Off on Withdrawal of the VAT Research Exemption – Update

VAT on Pathology Services

The High Court has released its judgment in a recent case brought by GSTS Pathology LLP and others, against HMRC’s decision to change the VAT treatment of out-sourced pathology services. GSTS is a public-private joint venture between Serco Ltd and two NHS Trusts, which was established to supply out-sourced pathology services to the NHS. HMRC [...]

July 3rd, 2013|Categories: NHS VAT News Archives|Comments Off on VAT on Pathology Services

‘Fleming’ VAT Claims – Update

Following the judgment of the House of Lords in the joined cases of Fleming/Condé Nast in 2008, many NHS Trusts submitted VAT claims to HMRC for input VAT which had been under-recovered, or output VAT which had been over-declared, in prior accounting periods. Some types of claim have been accepted by HMRC, such as those [...]

July 2nd, 2013|Categories: NHS VAT News Archives|Comments Off on ‘Fleming’ VAT Claims – Update

Withdrawal of the VAT Research Exemption

NHS organisations should also be aware that the VAT exemption for business supplies of research to other ‘eligible bodies’ (such as universities and charities) will be withdrawn from 1st August 2013. The decision follows a notification from the European Commission that the exemption does not comply with European law. Currently, business supplies of research between [...]

July 1st, 2013|Categories: NHS VAT News Archives|Comments Off on Withdrawal of the VAT Research Exemption

Revised Contracted-Out Services (“COS”) Heading 37 Guidance

HMRC has just released revised guidance on COS heading 37, which supersedes guidance that it had previously issued to NHS organisations in May 2012. This previous guidance stated that VAT could only be recovered on the supply of maintenance services for leased equipment if this maintenance was provided by a separate supplier to the one [...]

March 1st, 2013|Categories: NHS VAT News Archives|Comments Off on Revised Contracted-Out Services (“COS”) Heading 37 Guidance

VAT Reclaim Opportunity for Over-Paid Parking Charges

The First Tier Tax Tribunal (‘FTTT’) has recently held that where a customer over-pays for parking, the excess amount paid is to be treated as an ex-gratia payment, not subject to VAT. This offers the opportunity for NHS Trusts to make a protective VAT reclaim where they have accounted for output VAT on over-payments received [...]

December 1st, 2012|Categories: NHS VAT News Archives|Comments Off on VAT Reclaim Opportunity for Over-Paid Parking Charges

Planned Changes to Contracted-Out Services (“COS”) Heading 69; Typing, Secretarial, Telephonist and Clerical Services Including Agency Staff

In our last newsletter, we advised that the scope of VAT recovery under this COS heading is likely to be changing. It has always been common practice for NHS bodies to recover VAT on supplies of admin and clerical agency staff under COS heading 69. We now understand that HMRC plan to revise this interpretation [...]

October 3rd, 2012|Categories: NHS VAT News Archives|Comments Off on Planned Changes to Contracted-Out Services (“COS”) Heading 69; Typing, Secretarial, Telephonist and Clerical Services Including Agency Staff