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The First-tier Tribunal has refused an appeal by Aberdeen Sports Village Ltd (ASV) against HMRC’s assessment that VAT was payable on annual funding provided by Aberdeen City Council (ACC) and Aberdeen University (AU) to meet the running costs of ASV, pursuant to a joint venture arrangement.
The tribunal found that there was a supply of services by ASV to ACC and AU, that the funding was consideration for the supply of such services and that there was a direct link between the payers and ASV sufficient to incur a liability to VAT.
This case is a timely reminder of the VAT implications where funding is found to be consideration for a supply of services and not a grant or donation. Given the government’s commitment to promoting the use of charities, social enterprises, mutuals and co-operatives to run public services and the ongoing shift towards public service contracting and away from grant funding, thought should be given to any proposed scheme and its potential tax implications.
The concept of Assumption of Responsibility is on many stakeholders’ minds at the moment following the Supreme Court decision in CN & GN v Poole.
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It was announced on 15 May 2019 that “more than 120 MPs have written to the government asking for an inquiry into how family courts in England and Wales treat victims of domestic violence.”
A tenant who does not want to be forced to complete a lease if an obligation in the agreement for lease is breached must provide expressly for this in the agreement.
Despite all of the media attention around Brexit, very little is being said about the effect of Brexit on the accounting and financial reporting requirements for businesses operating cross-border.
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