Blog

With the impending introduction of the Better Care Fund, millions of pounds will be transferred to joint budgets between CCGs and local authorities. These entities follow very different VAT regimes so it’s important to be aware of the implications in each case. In many cases, multi-million pound contracts will be entered into and VAT will […]


We reported last year on the EU consultation on public bodies, which sought views on the VAT treatment of public bodies in the EU. Liaison responded to the consultation and our submission can be seen here. The European Commission has now published its report on the consultation which can be found here. A wide range […]


We’d like to invite you to share your thoughts and experiences of Liaison through our annual client survey. We’d very much appreciate it if you could spend 5 minutes completing the online survey. All completed questionnaires will be entered into a prize draw where one winner will have the choice to receive either; a case of […]


If you provide certain digital services to customers in the EU who are not in business (i.e. normally private individuals) then you need to be aware of new rules which apply from January 2015.   What are digital services? These include the following: Downloaded books, photos and music Downloaded applications (apps) Telecommunications services Broadcasting services […]


If you offer prompt payment discounts to your customers, or receive them from your suppliers, you need to be aware of new rules which come into effect from April 2015.   Background It has been HMRC policy for many years that where a supplier offers a prompt payment discount to its customers it can calculate […]