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Claritax News

VAT

VAT admin, compliance, case law, HMRC guidance

September 2023

VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd

Yesterday
The Upper Tribunal has dismissed an appeal against an earlier FTT judgment (UKFTT 0338 (TC)) that fees paid to Intelligent...

September 2023

VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance

Yesterday
HMRC have updated their guidance Get confirmation from HMRC that you are trading in the UK. UK businesses registered for...

September 2023

VAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation Trust

26 September 2023
The High Court in judicial review proceedings has confirmed that an NHS Trust (Royal Surrey NHS Foundation Trust – “the...

September 2023

VAT – Health professionals and pharmaceutical products (VAT Notice 701/57)

23 September 2023
HMRC provide guidance on “How to account for VAT on goods and services provided by registered health professionals, including doctors,...

September 2023

VAT – Appeals lost by HMRC – updated HMRC guidance

21 September 2023
HMRC have updated their guidance Updates on VAT appeals. The list of VAT appeals that HMRC have lost and that...

September 2023

VAT – partial exemption – new HMRC guidance re supplies by businesses in private equity and venture capital sectors

19 September 2023
HMRC have added a new chapter to their VAT Partial Exemption guidance manual. The new guidance begins at PE 79000,...

September 2023

VAT – fraud in construction industry supply chain – director “knew” or ” should have known” – input VAT denial, penalty and PLN – Konstruct Recruitment Ltd

19 September 2023
The First-tier Tribunal has dismissed an appeal by a company (Konstruct Recruitment Ltd – “Konstruct”) against the denial of input...

September 2023

The Value Added Tax (Drugs and Medicines) Order 2023

19 September 2023
SI 2023/1006 comes into force on 9 October 2023. The Order applies a temporary zero-rate of VAT to the supply...

September 2023

VAT – construction company – disputed input VAT recovery – sufficient evidence re taxable sales – Heartlands House Ltd

18 September 2023
The First-tier Tribunal has upheld an appeal against an HMRC decision that a construction company was not entitled to reclaim...

September 2023

VAT – e-cigarettes – ongoing litigation re VAT rates – application for late appeal against error correction notice – Bull Brand Ltd

18 September 2023
The First-tier Tribunal has refused an application for a late appeal against a rejected protective error correction notice (ECN). It...

September 2023

VAT – HMRC publish research and analysis on understanding VAT debt and how customers manage debt

18 September 2023
HMRC have published the research and analysis report Understanding VAT debt and how customers manage debt. “HMRC commissioned an independent research...

September 2023

The Free Zone (Customs Site No. 2 Liverpool) Designation Order 2023

18 September 2023
SI 2023/1000 was made on 14 September 2023 and has effect for a period of 10 years beginning with the...

September 2023

VAT – High Court – VAT not charged on serviced accommodation – judicial review against retrospective assessments – claim dismissed – Realreed Ltd

15 September 2023
The High Court has dismissed an application for judicial review against retrospective assessments charged in respect of VAT that HMRC...

September 2023

VAT – director’s liability notice – application for further disclosure from HMRC dismissed – Trees

14 September 2023
The First-tier Tribunal has refused a disclosure application from an appellant who was appealing a director’s liability notice (DLN). The...

September 2023

VAT default surcharge – no reasonable excuse – Echo Construction Ltd

13 September 2023
The FTT has dismissed an appeal against the VAT default surcharge judging that the surcharge was due and correctly calculated...

September 2023

VAT – revised contracts did not change UT ruling and make appellant an agent – All Answers Ltd

13 September 2023
The First-tier Tribunal has dismissed an appeal that argued that changes in contractural terms were effective to change the status...

September 2023

VAT – DIY House Builders Scheme – planning permission specified letting as holiday accommodation – input VAT claim denied – Spani

12 September 2023
The First-tier Tribunal has dismissed an appeal against a decision that input VAT incurred during the construction of a cottage...

September 2023

VAT – default surcharge – neglecting to update address following business move was not a reasonable excuse – Mynett

12 September 2023
The First-tier Tribunal has dismissed an appeal against VAT default surcharges ruling that the appellant did not have a reasonable...

September 2023

VAT – PLN – underlying assessments calculated accurately – errors in submitted returns attributable to appellant and were deliberate and concealed – Naseemdost

9 September 2023
The First-tier Tribunal has dismissed an appeal against a personal liability notice (PLN) imposed on a company director for the...

September 2023

VAT – Rank Litigation – earlier protective assessment – no existing appeal – appeal rights limited to original assessment – permission for late appeal not granted – Little Lever Working Mens Club

8 September 2023
The First-tier Tribunal has dismissed an appeal against HMRC’s enforcement of a protective assessment issued during the uncertain progress of...

September 2023

VAT – agent authorisation – process changes from October 2023

7 September 2023
The ICAEW has reported that in October HMRC will remove the functionality that allows VAT agent authorisations to be copied...

September 2023

VAT – late notification penalty – change of ownership did not represent “special circumstances” or “reasonable excuse” – no further mitigation possible – GB-Gadgets Ltd

6 September 2023
The FTT has dismissed an appeal that a VAT late notification penalty should be reduced owing to “special circumstances” (GB-Gadgets...

September 2023

VAT – UT preliminary ruling – Albessio principle permits de-registration of persons knowingly facilitating VAT frauds of others – Impact Contracting Solutions Ltd

5 September 2023
The Upper Tribunal has made a preliminary ruling that the Albessio principle (“Albessio” – Valsts ienemumu dienests v Ablessio SIA (C-527/11))...

September 2023

VAT – MTIC fraud – FTT refuses third-party cost order – guilty sole director/shareholder impecunious – Hobbs Close Ltd

4 September 2023
The First-tier Tribunal has held that a sole director/shareholder (Mr Dhanji), who had been criminally convicted in respect of missing...

September 2023

VAT – FTT allows hardship application in appeal – Waynefleet Ltd

4 September 2023
The First-Tier Tribunal has allowed an application for hardship in the case of Waynefleet Ltd v HMRC UKFTT 710 (TC)....

September 2023

VAT – TOMS – change of mind over alternate treatment did not constitute an error that could lead to a refund – Golf Holidays Worldwide Ltd

4 September 2023
The First-tier Tribunal has dismissed an appeal that choosing a VAT treatment that proved to be less beneficial than the...

August 2023

VAT – HMRC update Business/Non-Business Manual

29 August 2023
HMRC have updated their VAT Business/Non-Business Manual. Page VBNB 30400 (“VAT Business and Non-Business: Principles: Taxable person with more than...

August 2023

VAT – definition of insurance

23 August 2023
HMRC’s publication Insurance (VAT Notice 701) provides guidance on “the VAT liability of insurance transactions and insurance related services”. The...

August 2023

HMRC One to Many letter – Fuel and Power Supplies risk of VAT errors

15 August 2023
The CIOT reports that HMRC have launched a One to Many letter campaign to energy businesses. A “One to Many”...

August 2023

The Windsor Framework (Retail Movement Scheme) Regulations 2023

10 August 2023
SI 2023/896 will come into force partly on 1 September 2023 (for the retail movement scheme) and partly on 1...

August 2023

VAT – fraud – denial of input tax – Kittel principle – Foundry Supplies UK Ltd

9 August 2023
The background to this case was a refusal by HMRC to allow the company to claim input tax on supplies...

August 2023

VAT – late payment – default surcharge – Desser

9 August 2023
A company has lost its appeal against a default surcharge in a case involving the allocation of payments to particular...

August 2023

VAT – objecting to late payment interest – HMRC update guidance

4 August 2023
HMRC have updated their guidance Late payment interest if you do not pay VAT or penalties on time. A new...

August 2023

VAT default surcharge – no reasonable excuse – Spirit Motor Company

1 August 2023
The company dealt in prestige second-hand cars. It had been issued with VAT default surcharges for two periods in 2021....

August 2023

VAT – cosmetic treatments or medical care? – Epem

1 August 2023
The First-tier Tribunal decided that a clinic’s supplies did not quality as exempt medical services for VAT. The company lost...

July 2023

VAT and the concept of a direct and immediate link – Hotel La Tour

25 July 2023
The question for the tribunal was whether Hotel La Tour Ltd (HLT) was entitled to a VAT input deduction in...

July 2023

VAT scheme for tour operators – what services qualify? – Sonder

18 July 2023
The appellant company supplied accommodation to travellers in the UK, and treated this as falling within the special VAT scheme...

July 2023

Barristers and advocates (VAT Notice 700/44)

18 July 2023
This VAT Notice is concerned with the VAT rules that apply to VAT-registered barristers or advocates. The Notice has been...

July 2023

VAT default surcharge – no reasonable excuse for late payment – Polyteck

17 July 2023
Polyteck Building Services was late paying its VAT for the March 2021 quarter and incurred a default surcharge. The company...

July 2023

VAT and charities – HMRC guidance notes updated

14 July 2023
HMRC have updated their guidance on “How VAT affects charities” (VAT Notice 701/1). The guidance explains how to “Find out...

July 2023

VAT – subsequent denial of input VAT did not make submitted returns inaccurate – Aizio Associates Ltd

10 July 2023
The First-tier Tribunal has partially upheld an appeal against penalties for errors in VAT returns and the associated personal liability...

July 2023

VAT – default surcharge – default not covered by time to pay arrangement – SB Wakefield Ltd

8 July 2023
The First-tier Tribunal has dismissed an appeal against a VAT default surcharge (SB Wakefield Ltd v HMRC UKFTT 548 (TC))...

July 2023

VAT – French Amazon trader subject to UK VAT – assessments made to “best judgement” but HMRC wrong to withdraw flat rate scheme – Divisia

7 July 2023
The First-tier Tribunal has partly upheld an appeal against an assessment to VAT brought against a French Amazon trader Pierre...

July 2023

VAT – default surcharge – pending appeal – Godavari Consultancy Services Limited

7 July 2023
An appeal has been lodged to the Upper Tribunal by the taxpayers in respect of the case of Godavari Consultancy...

July 2023

VAT – HMRC Memorandum of Understanding did not override exempt treatment of gold supplies – Glint Pay Services Ltd

6 July 2023
The High Court has dismissed an appeal that supplies of gold should be treated as zero rated rather than exempt...

July 2023

VAT – one-stop shop scheme – HMRC notice sets out how to change registration details

6 July 2023
HMRC have published a notice in accordance with paragraph 8(2) of Schedule 9ZD to the Value Added Tax Act 1994,...

July 2023

VAT – postponed import VAT – HMRC update statement guidance

6 July 2023
HMRC have updated their guidance Get your postponed import VAT statement. “If you account for your import VAT on your...

July 2023

VAT – sales from Northern Ireland to EU

4 July 2023
HMRC have updated their guidance on how to “Register to report and pay VAT on distance sales of goods from...

July 2023

VAT – health and welfare – services of cosmetic clinic – Illuminate Skin Clinics

4 July 2023
A company has lost its appeal concerning the VAT treatment of “a range of aesthetic, skincare and wellness treatments”, advertised...

June 2023

VAT assessments and error correction

28 June 2023
HMRC have updated their manual on this topic at VAEC 5102 – Recovery assessments: Section 73(7B) assessments- goods removed from...
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Latest articles (all topics)

  • VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
  • VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
  • Income tax – employees charging electric cars at home – HMRC update guidance
  • Tax simplification – ICAEW reports progress
Read more

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