A subject that never seems to go away is the issue of how much VAT can be claimed on charity purchases. Quite apart from the difficulty of determining whether, say, an activity is business or not, or exempt rather than zero rated, which can drastically affect the level of recovery, there is the issue of the approach to apportionment of the related costs… Read more, click: here
It is not easy to interpret the impact that the Upper Tribunal decision in HMRC v Greenisland FC (UKUT 440) will make on HMRC policy, on other tribunal decisions, or on decisions that charities themselves will make. This alone appears to make this decision far from satisfactory.
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