Weekly VAT Update – 6 July 2018

06.07.18 / Insight posted in Articles, Newsletters

Circularity of legislation Circularity of legislation can arise where a taxpayer wishes to sell an opted building or land but  and at the point of sale, the building or land is not a capital item in the capital goods scheme. However if the sale price exceeds £250,000 and is subject to VAT due to the…

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Weekly VAT Update – 19 June 2018

19.06.18 / Insight posted in Articles, Newsletters

Conservatory roof does not qualify for 5% rate as energy saving It is difficult to maintain conservatories at a comfortable temperature in both summer and winter. Wetheralds Construction offered a solution: removing existing glass panels, adding insulation and then covering it with roof tiles but retaining the existing structure. They claimed the lower rate of…

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Charity Workshop – Summer 2018

13.06.18 / Insight posted in Newsletters

Welcome to the latest issue of Charity Workshop, Kingston Smith’s newsletter specifically for the charities sector. In this issue: GDPR – clarifying consent for email marketing Good governance Are you managing your charities tax risks? Government recommends charities seek independent impact evaluation News in brief Fundraising regulation update Significant reporting changes for charities within trading…

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Association Matters – Summer 2018

07.06.18 / Insight posted in Newsletters

Kingston Smith’s latest newsletter specifically for membership organisations and trade associations. In this issue: Trade association and membership organisation governance GDPR – FAQs MemberWise Lunch & Learn invitation – harnessing good governance to maximise your effectiveness (click the link for more information and to book your place) High-profile governance failures in 2016 have brought the…

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Weekly VAT Update – 28 May 2018

28.05.18 / Insight posted in Articles, Newsletters

Ryan Air VAT recovery on abortive development costs In 2006, Ryanair made a bid to take over Aer Lingus. It intended to make Aer Lingus more profitable by providing management services and support. These services would be subject to VAT. However, the acquisition of the company did not go ahead. The Irish Supreme Court referred…

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Weekly VAT Update – 10 May 2018

10.05.18 / Insight posted in Articles, Newsletters

VAT recovery and investment management fees HMRC recently obtained a referral from the Court of Appeal to the Court of Justice of the European Union (CJEU) regarding its dispute with the University of Cambridge. The parties will now need to agree the questions to be sent to the CJEU. HMRC had refused to allow the…

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Recovery Matters – Spring 2018

09.05.18 / Insight posted in Newsletters

Digital age puts insolvency in the spotlight Ian Robert, partner at Kingston Smith & Partners LLP, welcomes you to the Spring edition of Recovery Matters. Meandering through small talk at a social gathering, once the weather has been derided, an awkward post-anecdotal silence will likely be broken with, “So, what do you do?” Claim to…

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Across the Pond – Spring 2018

03.04.18 / Insight posted in Newsletters

Welcome to our spring 2018 edition of Across the Pond, an informative newsletter keeping you up to date on recent changes and topics of interest in the UK-US business corridor. Whether you are a prospective or existing investor from the US investing in the UK or the other way around, you will find something of…

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Indo-UK Patrika – Spring 2018

03.04.18 / Insight posted in Newsletters

Welcome to our spring 2018 edition of Indo-UK Patrika, an informative newsletter keeping you up to date on the recent changes and topics of interest in the Indo-UK business corridor. Whether you are a prospective or existing investor from India to the UK or the other way around, you will find something of interest to…

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Over the Channel – Spring 2018

03.04.18 / Insight posted in Newsletters

Welcome to our first edition of Over the Channel, an informative newsletter keeping you up to date on the recent changes and topics of interest on the UK-Europe business corridor. Whether you are a prospective or existing investor from Europe to the UK or the other way around, you will find something of interest in…

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