NHS

All posts tagged NHS

Autumn Budget 2018

by Berthold Bauer on October 30, 2018

The Chancellor yesterday afternoon announced the 2018 Autumn Budget, below provides a brief overview of the relevant NHS and VAT related statements:

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Berthold BauerAutumn Budget 2018

MTD Update – Delayed for NHS bodies

by Berthold Bauer on October 19, 2018

HMRC have announced this week that Making Tax Digital will be delayed for some bodies, importantly including the NHS, until 1 October 2019. It was anticipated, given the complexities of the NHS and the requirement for monthly returns that they might introduce a delay for the requirement. This of course does allow everyone a little more time to ensure they have the appropriate means to submit their returns with the appropriate software, but it’s something we advise our Clients to prepare for as early as possible to avoid any potential problems.

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Berthold BauerMTD Update – Delayed for NHS bodies

Moorfields Divisional VAT Registration

by Berthold Bauer on February 28, 2018

It has recently come to light that Moorfields Eye Hospital NHS Foundation Trust (Moorfields), an NHS organisation which has traditionally sat outside of the English Divisional VAT Registration has opted to join.

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Berthold BauerMoorfields Divisional VAT Registration

Brockenhurst College Case & application to the NHS

by Berthold Bauer on August 30, 2017

As a broad overview, the Brockenhurst College Case considered whether supplies of chargeable catering & entertainment could be considered to be ‘closely related’ to the supplies of education being made to students of the college.

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Berthold BauerBrockenhurst College Case & application to the NHS