Charities

Our services for charities and not for profit organisations

Charities have a very hard time of it in terms of VAT, since not only do they have to contend with complex legislation and accounting (which other businesses, no matter how large or complicated do not) but VAT represents a real and significant cost. Regrettably, the VAT rules are written in Brussels and take very little account of the needs of charities, probably because such activities are nowhere near as well developed elsewhere in the EU. VAT reliefs available to charities are few in number and narrow in their application.

We are experienced advisers to charities and not for profit organisations.  We understand the sector’s requirements very well.  Our work for charities focuses on reducing the VAT burden, both in terms of the cost to them and dealing with the myriad of complexities of VAT that uniquely affect charities.  Simply put; we keep it as simple as possible.  We understand business/non-business and partial exemption issues and the unique ways in which charities and not for profit organisations are funded.

We have worked for the following clients:

• Haringey Borough Council – taking a multi-million VAT case to High Court and winning.
• London Borough of Croydon – advising on development and redevelopment, land and property transactions and partial exemption.
• St Catharine’s College and Peterhouse – Cambridge University
• Various Government funded training bodies and private schools
• Over 60 school Academies
• Sport England – work on grants and partial exemption and business/non-business.
• Various public bodies, such as: the Imperial War Museum, Business Links, Health Organisations (such as the Family Planning Association and Rubberstuffers) The Radio Authority, SAFFA and The Royal Academy.
• Many trade and professional representative bodies such as; The Building Societies Association, The Construction Confederation and The Trading Standards Authority.
• Numerous national and regional charities dealing in areas such as; education, health, welfare, housing, and animal health.

We are able to offer the following VAT services to charities and not for profit entities:

• VAT review; considering all of your activities.  Focussing on maximising input tax recovery and compliance with the VAT legislation.
• Analysis of business/non-business activities and partial exemption positions.
• Dealing with ad-hoc queries.
• Reviewing land and property issues and advising on property transactions.
• Advice on planning opportunities.
• Advice on changes to VAT legislation and new case law which may affect you.
• Advice on structures and on any changes to your activities.
• Advice on any potential retrospective VAT claims.
• VAT training for staff members.
• Assistance with any negotiations with HMRC and management of inspections.
• Regular ongoing assistance and support with any VAT issues as required.

A brief VAT overview for charities and NFP bodies is available here.