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HMRC have just published for the first time their detailed guidance on the new VAT recovery powers for academies, in their VAT Information Sheet 09/2011 (VAT Refund Scheme for Academies).
On 9 December 2010, HM Treasury first announced that academy schools should be put on the same footing as local authority maintained schools, in terms of their ability to recover VAT from HM Revenue & Customs in certain situations. This new guidance confirms that the changes are to take effect retrospectively from 1 April 2011, once the 2011 Finance Bill has royal assent, which is likely to be some time during the summer (no precise date given yet).
This new guidance gives helpful details to academies on checking if they can recover VAT they incur, how to go about making a claim to HMRC to recover that VAT, and points on VAT registration for academies.
We are increasingly asked are there any limits on how members can exercise their powers.
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Following the Conservatives’ election victory in December the new government will be able to implement their election manifesto in full.
A Multi Skilled Visit (MSV) is when a survey is carried out on behalf of operators for the purpose of seeing whether a new site is suitable for the installation and operation of electronic communications equipment.
Statistics released by Eaton indicate that 1 in 4 Universities have received complaints about fire safety issues or building evacuation procedures from students, staff or members of the public in the last 5 years.
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