Business v Non-Business VAT - The Constant Challenge for Charities

Introduction

The question of business v non-business is a constant deliberation for charities, not for profit entities, and their advisers.

Never a straightforward subject, this webinar will focus on why the distinction matters and will look at key case law and the latest HMRC guidance.

What You Will Learn

This webinar will cover the following:

• The distinction
• Impact on output tax, input tax and the VAT Capital Goods Scheme
• The VAT reverse charge
• Old case law
• Worth repeating - how we got to where we are
• Were some cases correct or wrongly decided?
• HMRCs' latest guidance on what we mean by consideration, grants, and donations
• The scope for certainty and errors

This webinar was recorded on 29th August 2024

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