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A recent VAT decision could create uncertainty for charities’ grant income
KEY POINTS
- Is history repeating itself in the Woking and Bath Festivals Trust cases?
- A summary of the main areas of dispute in both cases.
- Is there a supply of services or simply the payment of a grant?
- HMRC’s charity helpline service should provide a ruling on VAT implications for security.
- The importance of reviewing the contracts between charities and grant providers.
A few weeks ago I had a strange feeling of déjà vu. I was reading a tribunal case report on the subject of whether payments made to a charity by a local authority represented standard-rated supplies of services or general grants that were outside the scope of VAT. After page four I concluded that I had already read...
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