New Forest

30/08/2016

Brockenhurst College case opens VAT opportunity?

An interesting and potentially important VAT case was won against HMRC by Brockenhurst College at the First Tier Tax Tribunal.

The ruling may pave the way for academies to treat income earned by students as being part of the core, non-business activities of the school and thus achieve the dual benefits of a supply that is outside the scope of VAT, yet still permitting the recovery of any VAT incurred on making that supply.

This case involved supplies made by catering students as part of their studies and the Tribunal accepted that this was a supply closely-related to education, rather than one of standard rated catering, such that the income from the meals sold to the public did not attract a VAT charge.

It will be interesting to see if HMRC appeal the decision.

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Charity of the year: We’re proud to announce Sophie’s Legacy as HWB Chartered Accountants’ Charity of the Year.

Based in Chandler’s Ford, our team will be supporting this incredible charity throughout the year through fundraising events, item donations and hands‑on involvement.

Sophie’s Legacy was founded in memory of 10‑year‑old Sophie Fairall, who sadly lost her battle with cancer in 2021. The charity supports families staying in hospital with their children by providing thoughtfully put‑together parent packs containing essential items such as toiletries, tea and phone chargers.

Each week, Sophie’s Legacy distributes around 50 packs to 12 hospitals across the South, including 13 wards at Southampton General Hospital — making a real difference to families during incredibly difficult times.

We’re honoured to support such a meaningful cause and look forward to helping wherever we can this year

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Charity of the year: We’re proud to announce Sophie’s Legacy as HWB Chartered Accountants’ Charity of the Year.Based in Chandler’s Ford, our team will be supporting this incredible charity throughout the year through fundraising events, item donations and hands‑on involvement.Sophie’s Legacy was founded in memory of 10‑year‑old Sophie Fairall, who sadly lost her battle with cancer in 2021. The charity supports families staying in hospital with their children by providing thoughtfully put‑together parent packs containing essential items such as toiletries, tea and phone chargers.Each week, Sophie’s Legacy distributes around 50 packs to 12 hospitals across the South, including 13 wards at Southampton General Hospital — making a real difference to families during incredibly difficult times.We’re honoured to support such a meaningful cause and look forward to helping wherever we can this year

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National Landlord Investment Show: Directors Tom Young and Andy Kershaw attended the National Landlord Investment Show at Southampton’s St Mary’s Stadium.

The event provided valuable insight into key topical issues and upcoming changes affecting the private rented sector, including Making Tax Digital, the Renters’ Rights Act, and the current challenges facing landlords.

Tom and Andy said it was a worthwhile opportunity to stay informed and up to date.

Contact us at HWB today for all your accountancy and business advisory needs.
T: 023 8046 1200
E: [email protected]

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National Landlord Investment Show: Directors Tom Young and Andy Kershaw attended the National Landlord Investment Show at Southampton’s St Mary’s Stadium.The event provided valuable insight into key topical issues and upcoming changes affecting the private rented sector, including Making Tax Digital, the Renters’ Rights Act, and the current challenges facing landlords.Tom and Andy said it was a worthwhile opportunity to stay informed and up to date. Contact us at HWB today for all your accountancy and business advisory needs. T: 023 8046 1200 E: admin@hwb-accountants.com

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Network my club event: Coming straight off the Easter break, the atmosphere at the latest event was buoyant and full of optimism for the months ahead.

Director Matt Cooper enjoyed a delicious lunch and relaxed networking which entailed both first time visitors and familiar faces,

The content session took the form of an engaging Q&A with Matt Mullins, Director of Action Coach Portsmouth and Chichester, he introduced the Action Coach business coaching model and explained how the ABOS Framework helps business owners set clear goals and stay focused on growth.

A great afternoon of insight, connection and positive momentum.

Thank you to Network My Club for hosting

Get in touch with HWB for all your accountancy and business advisory needs:
T:023 8046 1200
E:[email protected]

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Network my club event: Coming straight off the Easter break, the atmosphere at the latest event was buoyant and full of optimism for the months ahead.Director Matt Cooper enjoyed a delicious lunch and relaxed networking which entailed both first time visitors and familiar faces,The content session took the form of an engaging Q&A with Matt Mullins, Director of Action Coach Portsmouth and Chichester, he introduced the Action Coach business coaching model and explained how the ABOS Framework helps business owners set clear goals and stay focused on growth.A great afternoon of insight, connection and positive momentum.Thank you to Network My Club for hostingGet in touch with HWB for all your accountancy and business advisory needs: T:023 8046 1200 E:admin@hwb-accountants.com

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Lunch and golf: Director Michaela Johns attended the Executive Association Solent’s Lunch and Golf event at Chewton Glen.
She said it was a great opportunity to enjoy practicing on the driving range while building new connections.

A special thank you to Stephen Jenkins for his insightful talk on “How to Elevate Your Buying Position” – a fascinating and informative session.

Thank you also to Chewton Glen for hosting another excellent and engaging event.

Contact us at HWB today for all your accountancy and business advisory needs.
T: 023 8046 1200
E: [email protected]

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Lunch and golf: Director Michaela Johns attended the Executive Association Solent’s Lunch and Golf event at Chewton Glen. She said it was a great opportunity to enjoy practicing on the driving range while building new connections.A special thank you to Stephen Jenkins for his insightful talk on “How to Elevate Your Buying Position” – a fascinating and informative session.Thank you also to Chewton Glen for hosting another excellent and engaging event.Contact us at HWB today for all your accountancy and business advisory needs. T: 023 8046 1200 E: admin@hwb-accountants.com

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Director, Michaela Johns was interviewed by That’s TV Solent earlier this week. The interview can be seen on their Facebook page and the full article about student loans is on our website.

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Director, Michaela Johns was interviewed by That’s TV Solent earlier this week. The interview can be seen on their Facebook page and the full article about student loans is on our website.

...

Major reforms announced to Apprenticeship Levy

The apprenticeship levy is a tax on employers which can be used to fund apprenticeship training. The purpose of the levy is to fund an increase in the number and quality of apprenticeships.

The Government has introduced significant reforms to the Apprenticeship Levy system, marking the largest overhaul since its launch in 2017. The aim to boost apprenticeship uptake, support early‑career training, and align skills development with national economic priorities.

Read the full article by clicking the link in our bio

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Major reforms announced to Apprenticeship LevyThe apprenticeship levy is a tax on employers which can be used to fund apprenticeship training. The purpose of the levy is to fund an increase in the number and quality of apprenticeships.The Government has introduced significant reforms to the Apprenticeship Levy system, marking the largest overhaul since its launch in 2017. The aim to boost apprenticeship uptake, support early‑career training, and align skills development with national economic priorities.Read the full article by clicking the link in our bio

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Easter greetings: Wishing everyone a very Happy Easter from all of us at HWB.

As a fun event for staff today, we’re hosting a special “Guess the name of the Bunny” challenge.

We hope you enjoy a relaxing and restorative holiday weekend

Our office will be open again on Tuesday

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Easter greetings: Wishing everyone a very Happy Easter from all of us at HWB.As a fun event for staff today, we’re hosting a special “Guess the name of the Bunny” challenge.We hope you enjoy a relaxing and restorative holiday weekendOur office will be open again on Tuesday

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One million miss the Tax Return filing deadline

HMRC has estimated that around a million people missed the 31 January 2026 Self Assessment tax return filing deadline.

Anyone who still needs to file should do so as soon as possible. HMRC applies a fixed £100 late filing penalty immediately, even if no tax is owed.

Read the full article by clicking the link in our bio

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One million miss the Tax Return filing deadlineHMRC has estimated that around a million people missed the 31 January 2026 Self Assessment tax return filing deadline.Anyone who still needs to file should do so as soon as possible. HMRC applies a fixed £100 late filing penalty immediately, even if no tax is owed.Read the full article by clicking the link in our bio

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