HMRC have now published some guidance on the VAT treatment of various transactions relating to the installation of energy generating equipment and the receipt of feed-in tariff payments from electricity companies. There are three main scenarios to be considered:
Case study A
A homeowner buys and installs solar PV or a wind turbine on their private home or land – the supply of the equipment will be subject ...
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The VAT treatment of some income received by caravan site owners will change on 1 January 2012.
HMRC are withdrawing 3 concessions and as a result charges relating to business rates, water and sewerage recharges (where these are not separately metered to the pitch) and first-time connection charges for gas, electricity, water and sewerage (again unless these are separately metered to the pitch) ...
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We have been asked by a number of academies whether there is a requirement to present the accounts to the members for approval. Although there is no specific provision in the standard academy articles of association, Section 423 of Companies Act 2006 provides that every company must send a copy of its annual accounts and reports for each financial year to every member of the ...
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