HMRC has published a new brief on VAT as it relates to supplies to charities and promises corresponding amendments to its guidance.
The IPA welcomes HMRC’s Brief 13 on VAT charity digital advertising relief.
It confirms the progress that has been made
“This is another excellent development, and a tribute to the long, and on-going, campaign led by the Charity Tax Group and keenly supported by the AA and the IPA.
“HMRC’s statement will help agencies and their charity clients for the clarity it brings. And it is good to see that HMRC has felt the force of our analysis by adding location targeting to the list of items eligible for zero-rating."