Brexit signals an end to the UK’s ties with the European Union VAT regime. Our tax expert Bill Lewis asks the prime minister to rationalise some of the VAT anomalies that beset UK charities.
Keys with conditions: What you need to know about service occupancies
Service occupancies are a common but often misunderstood arrangement, especially for organisations like charities, schools, care providers and religious institutions that offer housing to employees as part of their job. While convenient in many ways, service occupancies carry significant legal complexity, particularly if the employment relationship ends or changes over time. What is a service …