nhs

Fleming VAT Claims – Encouraging Development

The First Tier Tribunal (FTT) has published its findings in respect of North Lincolnshire and Goole NHS Foundation Trust appeal. This is encouraging news for NHS Trusts which still have outstanding ‘Fleming’ VAT claims which are dependent upon HMRC accepting ‘entitlement’. We submitted claims to HMRC on our client’s behalf back in 2009, for various [...]

Changes to Contracted-Out Services (COS) VAT Rules – Update

As most NHS bodies are aware, HM Revenue & Customs (HMRC) has been actively reviewing the interpretation of the Treasury Direction COS VAT guidance.  This is following the aborted attempt earlier this year to impose the more restrictive Government Department (GD) rules on the NHS.  At the time, HMRC was forced to back down and [...]

December 9th, 2014|Categories: NHS VAT News|Tags: , , , , , , , , , , , , , , , |Comments Off on Changes to Contracted-Out Services (COS) VAT Rules – Update

‘Reed’ VAT Claims – Update

We have outlined in previous newsletters details of the Reed Employment Tribunal case and the potential opportunity to submit claims for VAT incurred on the cost of agency staff that may prove to have been overpaid. The Tribunal decision back in 2011 suggested that an employment agency should only charge VAT on the commission fee [...]

December 8th, 2014|Categories: NHS VAT News|Tags: , , , , , , , , , , , , |Comments Off on ‘Reed’ VAT Claims – Update

Tax Point Rules – Temporary ‘Relaxation’ in HM Revenue & Customs’ Approach

HM Revenue & Customs (HMRC) issued a letter to the NHS in December 2013 stating that the proper tax point (time of supply) rules should be applied to Contracted-out services (COS) VAT recovery.  This meant that COS VAT should be claimed on the VAT return for the period in which the invoice is dated, or [...]

June 12th, 2014|Categories: NHS VAT News|Tags: , , , , , , , , , , , , |Comments Off on Tax Point Rules – Temporary ‘Relaxation’ in HM Revenue & Customs’ Approach