Education ― supplies of research

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of supplies of research.

See De Voil Indirect Tax Service V4.145 and V6.218 for more in-depth commentary, and HMRC internal guidance VATEDU35000.

This guidance note should be read in conjunction with the Supplies of education guidance note, which provides details of what constitutes an eligible body.

What is the VAT treatment of research?

HMRC regards research as including the following from a VAT perspective:

•
original investigative work undertaken in order to gain, expand or advance knowledge and understanding
•
developing a particular software program intended to assist with a particular research project before the main body of the research commences

VATA 1994, Sch 9, Pt II, Group 6

HMRC does not regard the following as research from a VAT perspective:

•
work undertaken that merely confirms existing understanding or knowledge
•
collecting and recording statistics if no analysis, collating or interpreting takes place
•
market research
•
writing computer programs where these are not directly associated with a specific research project
•
conducting opinion polls
•
undertaking

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more

Value Added Tax

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more

Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more

��Ƶ