We have noticed a number of NHS bodies wrongly treating income for hiring out space for an exhibition stands at a conference as exempt from VAT. It is possible for the charge to be a ‘right over land’ and therefore exempt, but in most cases charges for exhibition space/participating in exhibitions should be treated as [...]

Andy Armitage, Liaison managing director   The Public Accounts Committee (PAC) yesterday published a report on the financial sustainability of NHS bodies. The report states that some consultants are choosing to work for agencies, on fees of up to £1,760 a day, and concludes that serious changes are necessary to reform the way in which […]

The issue of umbrella companies again hit the headlines following their use being called into question within the Chancellor’s autumn statement. During his speech, George Osbourne outlined how the Treasury were keenly focused on fair taxation and were consulting on, “the use of so called ‘umbrella companies’ to deprive people of basic employment rights like […]

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 […]