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Tax

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VAT and conferences

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The VAT treatment of conferences is a subject on which we get numerous queries. The last few years have seen a number of developments which organisations that arrange conferences or exhibitions should be aware of.

Academies and taxation

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This article summarises the VAT and direct tax issues facing schools in England with ‘academy’ status.

VAT on temporary staff

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There has been a lot of coverage recently concerning the Reed Employment case. The VAT tribunal considered whether Reed needed to charge VAT on the full price of temporary staff it provided as opposed to accounting for VAT on the commission.

Small charities and HMRC

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From 1 April 2011 HMRC requires charities to use iXBRL format for filing accounts (and also computations) that are part of corporation tax returns submitted from 1 April 2011.

iXBRL: what does it mean?

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HMRC set 1 April 2011 as the date from which companies will have to file their corporation tax computations and supporting accounts electronically using the data exchange standard iXBRL.

Pre-Budget Report and other CVSG news

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As part of its Pre-Budget Report, the Government announced that it intends to scrap the 2006 Finance Act anti-avoidance provisions, which were aimed at charities providing benefits to substantial donors.