Taxing times
Robert Warne explains how VAT works for non-profits with case studies on VAT recovery...
The headlines nationally may have been grabbed recently by the VAT Tribunal deciding that Pringles are not potato-based crisps. However there was equally a number of decisions both from the courts and from HM Revenue and Customs (HMRC) that have been published this year which will all have an impact in the not for profit section, quite apart from the ruling welcomed by animal welfare charities on Gablesfarm Dogs and Cats Home in January (see News Review, VAT appeal success for animal rehoming centre).
Author: Robert Warne
Robert Warne has worked for Horwath Clark Whitehill LLP since 1989. Prior to that he spent his time as a VAT inspector



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