Do Retailers who Sell Food, Hot or Cold, Need to Charge VAT? There are two key questions to ask when deciding whether the sale is standard rated or zero rated. Is any supply of food for consumption on the premises on which...
Has the Court of Appeal Rewritten the VAT Rules for Independent Colleges?
If you are an independent provider of higher education, the recent SEL judgement is certainly required reading. SEL and other similar independent providers of higher education that do not operate on a “not for profit” basis, can only claim VAT...