Please sign in with your existing account details.
Register to access exclusive content, sign up to receive our updates and personalise your experience on brownejacobson.com.
Privacy statement - Terms and conditions
Forgotten your password?
You have exceeded the maximum number of login attempts for this email address and your account has been locked. An email has been sent to member of Browne Jacobson's web team and some one will be contacting you over the next two working days with details of how to change your password.
Are you sure you want to remove this item from you pinned content?
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 Debt Respite Scheme (Breathing Space Moratorium and Mental Health Crisis Moratorium) (England and Wales) Regulations 2020 is due to come into force on 4 May 2021. It’s a snappy title but what exactly is it?
View blog
The Department for Business, Energy & Industrial Strategy has just launched its consultation on the future of subsidy control law (previously known as state aid) in the UK.
From 1 January 2021 the state aid principles set out in the Trade and Co-Operation Agreement are incorporated into law by the EU (Future Relationship) Act 2020.
On 14 October 2020, The Restriction of Public Sector Exit Payments Regulations 2020 (the “Regulations”) were made into law and will come into force on 4 November 2020.
Partner
Select which mailings you would like to receive from us.
Sign up