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Round in circles

25 March 2014 / Neil Warren
Issue: 4445 / Categories: Comment & Analysis , VAT

A recent VAT decision could create uncertainty for charities’ grant income


  • 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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