Under normal circumstances, the provision of a package of benefits by an organisation, in return for a membership subscription, would take the VAT treatment of the principal benefit, the other benefits being treated as ancillary.

From 1 April 2009, the process for handling VAT disputes is changing.

Businesses are being reminded that the date by which they can claim a special, one-off refund on past VAT payments is 31 March 2009.

The British Retail Consortium (BRC) has said that the planned date for the restoration of the old rate of VAT will come at the worst possible time for businesses.

HM Revenue and Customs (HMRC) has announced that it has readjusted its policy of refusing some claims made by businesses for the repayment of overpaid VAT on the grounds that the repayment would unjustly enrich the firm.

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