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05 May 2015
Ideas and inspirations
- If you act for any palliative care charities such as hospices air ambulances search and rescue or medical couriers check whether they are eligible to claim the VAT incurred on goods and services from 1 April 2015 under the new VAT refund scheme.
- The decision in A Partnership (TC4358) serves as a useful reminder that for a partnership to be able to claim the VAT on an invoice it must be addressed to the partnership rather than the partners.
- If low-paid clients are considering whether to make pension contributions check whether their pay exceeds or could be raised to the class 1 National Insurance lower earnings limit to increase potential entitlement to a state pension.
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