The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of VAT recovery for charities and of the various VAT reliefs that are available to charities aimed at reducing the amount of irrecoverable VAT they incur. The note should be read in conjunction with the Charities ― overview guidance note.
Charities may have a mixture of taxable, exempt and / or non-business activities as set out in the Charities ― overview guidance note. This can make their VAT recovery position particularly complex as VAT is normally only recoverable when it is used for making taxable supplies.
Broadly, charities with a mixture of all of these types of activities will determine how much VAT they can recover as follows:
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