Brief 3/2022 represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.
Local authorities across England Wales Scotland and Northern Ireland are set to receive a very welcome and significant financial boost by way of multi-million pound VAT refunds following the publication of Revenue & Customs Brief 3/2023 on 3 March 2023 which confirms that local authorities can apply non-business treatment for VAT purposes to leisure services they provide to members of the public. This outcome is the result of the robust pursuit of litigation on behalf of councils across the three legal jurisdictions of the UK for more than a decade and it will result in refunds of VAT for retrospective periods dating from c. 2006 onwards (pursuant to claims for overpaid output...
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Brief 3/2022 represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.
Local authorities across England Wales Scotland and Northern Ireland are set to receive a very welcome and significant financial boost by way of multi-million pound VAT refunds following the publication of Revenue & Customs Brief 3/2023 on 3 March 2023 which confirms that local authorities can apply non-business treatment for VAT purposes to leisure services they provide to members of the public. This outcome is the result of the robust pursuit of litigation on behalf of councils across the three legal jurisdictions of the UK for more than a decade and it will result in refunds of VAT for retrospective periods dating from c. 2006 onwards (pursuant to claims for overpaid output...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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