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VAT

VAT admin, compliance, case law, HMRC guidance

April 2023

VAT on goods exported from the UK (VAT Notice 703)

Today
VAT Notice 703 has details of how and when zero-rated VAT can applied to exported goods. Information on evidence relating...

March 2023

VAT – Making Tax Digital – agents

Yesterday
HMRC guidance instructs to “follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on...

March 2023

VAT exemption – services supervised by pharmacists

Yesterday
HMRC have published a tax information and impact note explaining how the VAT exemption on healthcare is extended. The exemption...

March 2023

VAT – flat rate scheme – new contact details

30 March 2023
VAT Notice 733 provides details of “how to use the Flat Rate Scheme, who can use it and how to...

March 2023

VAT – government departments partial exemption framework

30 March 2023
The guidance on partial exemption special methods for government departments has been updated. The format has been changed and outdated...

March 2023

VAT – transactions connected to fraud – Trees v HMRC

30 March 2023
An application by HMRC to strike out certain parts of the taxpayer’s appeal has been allowed by the FTT in...

March 2023

The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

30 March 2023
SI 2023/388 amends Group 7 (health and welfare) of Schedule 9 (exemptions) to VATA 1994 and comes into force on...

March 2023

VAT – penalty notices – change of HMRC policy

28 March 2023
HMRC have advised the CIOT that HMRC will no longer include customer names and addresses when sending copy notices to...

March 2023

VAT – default surcharge – no reasonable excuse – Mareel Ltd

28 March 2023
This unsuccessful appeal concerned a default surcharge and the question of whether the taxpayer company had a reasonable excuse for...

March 2023

VAT – groups – different member states

27 March 2023
The CFE ECJ Task Force has issued an Opinion Statement following the 2021 ruling in the case of Danske Bank...

March 2023

VAT – exemption – insurance transactions – sale of parts from written-off vehicles – fiscal neutrality

27 March 2023
The European Court has ruled that transactions consisting of the sale by an insurance undertaking to third parties of parts...

March 2023

VAT – supply of a building first occupied before conversion – EU case

27 March 2023
The European Court has issued a preliminary ruling on the case of Etat belge, C-239/22. The case concerned the supply,...

March 2023

VAT – overseas sellers – simplified guidance

24 March 2023
HMRC have published simplified VAT guidance for overseas sellers sending goods to the UK. There is also a new translation...

March 2023

VAT – HMRC update VAT gap estimates

23 March 2023
HMRC have updated their statistics VAT gap estimates. The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data,...

March 2023

VAT – option to tax not exempted by VATA 1994, Sch. 10 – Moulsdale t/a Moulsdale Properties

23 March 2023
The Supreme Court has dismissed an appeal that a sale of a property that would normally be taxable due to...

March 2023

VAT – HMRC update guidance on VAT appeals

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

March 2023

VAT – whether option to tax disapplied – Supreme Court to hand down judgment – Moulsdale t/a Moulsdale Properties

20 March 2023
The Supreme Court will hand down its judgment in respect of the Scottish case Moulsdale t/a Moulsdale Properties v HMRC CSIH...

March 2023

VAT – HMRC update Refunds Manual

20 March 2023
HMRC have updated their internal VAT Refunds Manual. Section VRM9300 – “Verifying a claim: evidence in historic claims” has been...

March 2023

VAT – insufficient funds – overpaid income tax and NIC – whether reasonable excuse – Prisma Recruitment Ltd

17 March 2023
This case concerned an incorrect imposition of liability to tax and NIC (by way of a regulation 80 determination), which...

March 2023

VAT penalties – director conduct not dishonest – appeals allowed – Universal Flooring

16 March 2023
The FTT allowed the VAT appeal in a case where the director’s conduct was not held to be dishonest (Universal...

March 2023

BUDGET – VAT energy saving materials relief – HMRC seeks views on reforms

15 March 2023
At the Spring Statement 2022, the government announced changes to expand the VAT energy saving materials relief in Great Britain....

March 2023

VAT and customs – HMRC update form C82 guidance

14 March 2023
HMRC have updated their guidance Request a refund of overpaid VAT or duty for goods declared using the Online Service...

March 2023

VAT – junior driving lesson/experience not an attraction qualifying for temporary reduced rate – The Young Driver Training Ltd

14 March 2023
The First-tier Tribunal has dismissed an appeal that a company supplying driving lessons/experiences to junior drivers on private land should...

March 2023

VAT – insufficient evidence for historic bad debt relief claim – Allegion (UK) Ltd

14 March 2023
The First-tier Tribunal has dismissed an appeal for a historic claim for VAT bad debt relief (BDR), judging that the...

March 2023

VAT – postponed import VAT – HMRC update return guidance

13 March 2023
HMRC have updated their guidance Complete your VAT Return to account for import VAT. The guidance is to “Find out...

March 2023

VAT – HMRC update VAT Valuation Manual

13 March 2023
HMRC have updated their VAT Valuation Manual for the following: VATVAL 03900 – Apportionment of monetary consideration: costs-based apportionments –...

March 2023

VAT – HMRC update guidance on VAT appeals

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

March 2023

VAT – using an online marketplace to sell goods to customers in the UK – HMRC publish guidance

10 March 2023
HMRC have published the guidance Charging VAT when using an online marketplace to sell goods to customers in the UK....

March 2023

VAT – goods sold direct to customers in the UK – HMRC publish guidance

10 March 2023
HMRC have published the guidance Charging VAT on goods sold direct to customers in the UK. The guidance helps taxpayers...

March 2023

VAT – HMRC translate overseas guidance VAT and overseas goods sent to the UK and returned to the seller

9 March 2023
HMRC have translated their guidance VAT and overseas goods sent to the UK and returned to the seller – the...

March 2023

VAT – online marketplace operators – HMRC publish guidance

9 March 2023
HMRC have published the guidance Charging VAT when goods are sold if you’re an online marketplace operator. The guidance helps...

March 2023

VAT – failure to obtain export evidence for zero rate lead to “careless” not “deliberate” return error – CPR Commercials Ltd

8 March 2023
The Upper Tribunal has upheld an appeal in respect of inaccuracy penalties. The UT judged that, by failing to obtain...

March 2023

VAT – Energy-saving materials and heating equipment – HMRC update VAT Notice 708/6

8 March 2023
HMRC have updated VAT Notice 708/6 that explains “How to account for VAT if you’re a contractor or subcontractor installing...

March 2023

VAT – UT judges time of supply rules trump grouping rules – The Prudential Assurance Company Ltd

7 March 2023
The Upper Tribunal have held that services performed during a period in which the supplier was within a VAT group...

March 2023

VAT – apportionment of consideration – HMRC publish GFC2 (2023): Guidelines for Compliance

7 March 2023
HMRC have published GFC2 (2023): Guidelines for Compliance — VAT apportionment of consideration. Guidelines for compliance were announced in November...

March 2023

VAT – changes to VAT treatment of local authority leisure services – Revenue and Customs Brief 3 (2023)

7 March 2023
HMRC have published Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services. This brief...

March 2023

VAT – application to strike out appeal refused – Phu Hung Ltd

6 March 2023
The First-tier Tribunal has refused an application by HMRC to have an appeal against its decision to change the effective...

March 2023

VAT – HMRC publish response to VAT and value shifting consultation

6 March 2023
HMRC have published Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update. This brief sets out HMRC’s...

March 2023

VAT – changing registration details – HMRC issue guidance

6 March 2023
HMRC have published new guidance Change your VAT registration details. Updates can be made online but this new guidance provides...

March 2023

VAT guide (VAT Notice 700) – updated re apportionment of output tax

4 March 2023
HMRC have updated section 31 of the VAT Guide. The section deals with the apportionment of output tax. The update...

March 2023

VAT fraud – input tax denial, location of online business and time limits – Fulfillment Logistics UK Limited

3 March 2023
The First-tier Tribunal have published its judgment in the case of Fulfillment Logistics UK Limited v HMRC  UKFTT 00131 (TC)....

March 2023

VAT – “should have known” insufficient to impose personal liability – Jabble

2 March 2023
The First-tier Tribunal has published its full judgement in the case of Jabble v HMRC UKFTT 00213 (TC). The appellant...

March 2023

VAT – fraudulent evasion – refusal of input tax deduction – taxpayer knew or should have known – Hillhead Ltd

2 March 2023
The First-tier Tribunal has rejected the appeal in Hillhead Ltd and Anor v HMRC UKFTT 00215 (TC). The appellant companies...

March 2023

VAT – limitation on exemption for services provided by students on vocational courses – Fareham College 

2 March 2023
The First-tier Tribunal has established in a leading case that the exemption in VATA 1994, Grp. 6, Sch. 9 is,...

March 2023

VAT – penalties and interest charges – HMRC record overview webinar

2 March 2023
HMRC have added a recorded webinar providing an overview of the new VAT late submission, late payment penalties and interest...

March 2023

VAT – HMRC update VAT Notice 701/15 – Animals and animal food

1 March 2023
HMRC have updated VAT Notice 701/15 – Animals and animal food. Assistance dogs are now mentioned in the “6.4 Food...

February 2023

VAT – HMRC issue reminder about new VAT penalties and interest regime

27 February 2023
HMRC are reminding businesses to file their VAT returns and pay on time before new penalties are applied. The late...

February 2023

VAT – repayment supplement – updated HMRC guidance

27 February 2023
HMRC have updated their VAT Repayment Supplement Manual in two places. At VATRS 10100, the guidance has been updated to...

February 2023

VAT – power of assessment – meaning of “sufficient” – updated HMRC guidance

27 February 2023
HMRC have updated their VAT Assessments and Error Correction manual under the heading of “Power of assessment: Evidence of fact:...

February 2023

VAT – zero-rating – newspapers – Supreme Court rules in favour of HMRC in News Corp case

23 February 2023
After a rollercoaster ride through the courts, the Supreme Court has sided with HMRC in a case concerning the zero...
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Latest articles (all topics)

  • Forms P11D and P11D(b) – approved methods for delivery
  • VAT on goods exported from the UK (VAT Notice 703)
  • VAT – Making Tax Digital – agents
  • Payroll – annual reports and tasks – HMRC webinar
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