October 2026 Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd Today In the case of Easytruck Ltd v HMRC UKFTT 1412 (TC), the FTT has dismissed an application for disclosure by...
October 2026 VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd Today In the case of Bowland Inns and Hotels Ltd v HMRC UKFTT 1409 (TC), the FTT has refused an application...
October 2026 Pay the VAT due on your One Stop Shop VAT Return – HMRC update guidance Today HMRC have updated their guidance Pay the VAT due on your One Stop Shop VAT Return. “How to pay the...
October 2026 VAT – MTIC fraud – PLNs totalling £12,833,984.49 were valid – Hackett Yesterday In the case of Hackett v HMRC UKFTT 1378 (TC), the FTT has dismissed an appeal against personal liability notices...
October 2026 Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook Yesterday HMRC are in the process of replacing their guidance Insolvency (VAT Notice 700/56) (“Find out how to account for VAT...
October 2026 VAT – application to reinstate appeal against notice of requirement for security refused – Excel Building Contractors Ltd Yesterday In the case of Excel Building Contractors Ltd v HMRC UKFTT 1379 (TC), the FTT has refused an application to...
October 2026 VAT – application to reclaim from HMRC input VAT charged in error by supplier – appeal struck out – FTT had no jurisdiction – Education Training Collective Yesterday In the case of Education Training Collective v HMRC UKFTT 1381 (TC), the FTT has struck out an appeal against...
October 2026 VAT PLNs – FTT had no jurisdiction following withdrawal of appeal – Khan 2 October 2026 In the case of Khan v HMRC UKFTT 1362 (TC), the FTT has struck out an attempt to re-instate or...
October 2026 Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook 2 October 2026 HMRC are in the process of replacing their guidance Insolvency (VAT Notice 700/56) (“Find out how to account for VAT...
October 2026 VAT – appeal against applicability of penalties regime allowed to continue but challenge to basis of calculation of Sch. 24 penalties struck out – Parish 2 October 2026 In the case of Parish v HMRC UKFTT 1350 (TC), in a lengthy ruling the FTT has allowed in part...
October 2026 Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland – HMRC publish new guidance 1 October 2026 HMRC have published the guidance Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland....
September 2026 Provide or update your partnership details for VAT – HMRC publish guidance 29 September 2026 HMRC have published the guidance Provide or update your partnership details for VAT. “Use form VAT2 to tell HMRC about...
September 2026 People involved in transactions connected with VAT fraud – HMRC update list 24 September 2026 HMRC have updated their document Current list of people involved in transactions connected with VAT fraud — up to March...
September 2026 VAT – collagen drinks were not food of a kind for human consumption – zero-rating did not apply – Minerva Research Labs Ltd 18 September 2026 In the case of Minerva Research Labs Ltd v HMRC UKFTT 1320 (TC), the FTT has dismissed an appeal against...
September 2026 VAT – acquisition of business that was liable to register for VAT was a transfer of a going concern – new owner therefore VAT registered – KC 16 September 2026 In the case of KC v HMRC UKFTT 1300 (TC), the FTT has dismissed an appeal against an HMRC decision...
September 2026 VAT – input tax – supplies of labour – Its Plant-Tech Ltd 16 September 2026 A company has failed to persuade the FTT that it was entitled to claim input tax for supplies of labour...
September 2026 Help with VAT on fund management services – HMRC publish Guidelines for Compliance GfC20 11 September 2026 HMRC have published the Guidelines for Compliance Help with VAT on fund management services — GfC20. “These Guidelines for Compliance (GfC) set...
September 2026 The Value Added Tax (Supplies of Domestic Electricity) Order 2026 9 September 2026 SI 2026/987 was made on 7 September 2026 and comes into force on 1 October 2026. As per the explanatory...
September 2026 Temporary zero rate of VAT for domestic electricity in Great Britain – HMRC publish policy paper and R&C Brief 10 9 September 2026 HMRC have published the following documents concerning the temporary zero rate of VAT for domestic electricity that will apply from...
September 2026 Refunds of UK VAT for non-UK businesses – HMRC update VAT Notice 723A 9 September 2026 HMRC have updated VAT Notice 723A, Refunds of UK VAT for non-UK businesses. “How to claim a VAT refund in...
September 2026 UK VAT refunds for non-UK businesses in a VAT group – R&C Brief 8 (2026) 9 September 2026 HMRC have published Revenue and Customs Brief 8 (2026): UK VAT refunds for non-UK businesses in a VAT group. “This...
September 2026 Fuel and power – HMRC update VAT Notice 701/19 8 September 2026 HMRC have updated VAT Notice 701/19, Fuel and power. “Find out what VAT should be charged on supplies of fuel...
September 2026 VAT – HMRC strike out application refused – case had been identified – HMRC had not established no realistic prospect of success – Apricot Umbrella Ltd 3 September 2026 In the case of Apricot Umbrella Ltd v HMRC UKFTT 1254 (TC), the FTT has refused an application by HMRC...
September 2026 VAT late payment penalties – no reasonable excuse – no special circumstances – Pertemps Ltd 3 September 2026 In the case of Pertemps Ltd v HMRC UKFTT 1253 (TC), the FTT has dismissed an appeal against VAT late...
September 2026 Input VAT recovery on flagship Hypercar – Appellant had discharged burden of proof of intention to use for a relevant purpose – Luxurico Ltd 3 September 2026 In the case of Luxurico Ltd v HMRC UKFTT 1252 (TC), the FTT has upheld the appeal against an HMRC...
September 2026 VAT liability of supplies of education by alternative providers of higher and further education – R&C Brief 9 (2026) 2 September 2026 HMRC have published Revenue and Customs Brief 9 (2026): VAT liability of supplies of education by alternative providers of higher...
August 2026 Buildings and construction (VAT Notice 708) 28 August 2026 HMRC have added electric vehicle charging points to the list of zero-rated items for VAT in section 13.8.1 (Dwellings). https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708...
August 2026 VAT relief for social housing – CIOT supports concept 28 August 2026 In June, the government issued a consultation “on introducing a new VAT zero rate for land intended for the construction...
August 2026 VAT rules for online marketplaces – CIOT and LITRG joint response 28 August 2026 In June, the government issued a consultation on “a proposal to extend current online marketplace (OMP) VAT liability rules to...
August 2026 VAT rules for online marketplaces – ICAEW questions government proposals 26 August 2026 In June, the government issued a consultation on “a proposal to extend current online marketplace (OMP) VAT liability rules to...
August 2026 VAT relief for social housing – ICAEW supports concept 26 August 2026 In June, the government issued a consultation “on introducing a new VAT zero rate for land intended for the construction...
August 2026 VAT – registration threshold – evidence – Hussain v HMRC 25 August 2026 The FTT has allowed an appeal against assessments and penalties in Hussain v HMRC UKFTT 1223 (TC). This case was...
August 2026 VAT – Kittel and Mecsek assessments and penalties – UT dismisses appeal – Eurolaser IT Ltd 25 August 2026 The Upper Tribunal has dismissed the taxpayer’s appeal in the case of Eurolaser IT Ltd v HMRC UKUT 324 (TCC),...
August 2026 VAT – missing trader fraud – personal liability notice – Khan 21 August 2026 The FTT has found that there was deliberate inaccuracy, attributable to the director, in Khan v HMRC UKFTT 1205 (TC)....
August 2026 VAT PLNs – director acted deliberately – Gill 17 August 2026 In the case of Gill v HMRC UKFTT 1164 (TC), the FTT has dismissed an appeal against a VAT personal...
August 2026 Health professionals and pharmaceutical products – HMRC update VAT Notice 701/57 15 August 2026 HMRC have updated VAT Notice 701/57, Health professionals and pharmaceutical products. “How to account for VAT on goods and services...
August 2026 VAT PLNs – application for reinstatement of appeals and permission to make late appeal – claim that Second Appellant’s bother was responsible and had kept Second Appellant in the dark were not good excuses – 247 Jobline Ltd & Anor 12 August 2026 In the case of 247 Jobline Ltd v HMRC & Anor UKFTT 1146 (TC), in a lengthy judgment the FTT...
August 2026 VAT – carpet supplier was not acting as principal when arranging fitting service – Tapi Carpets Ltd 6 August 2026 In the case of Tapi Carpets Ltd v HMRC UKFTT 1128 (TC), the FTT has upheld an appeal against an...
August 2026 Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook 5 August 2026 HMRC are in the process of replacing their guidance Insolvency (VAT Notice 700/56) (“Find out how to account for VAT...
August 2026 Disclosure of VAT avoidance schemes – HMRC update VAT Notice 700/8 3 August 2026 HMRC have updated VAT Notice 700/8, Disclosure of VAT avoidance schemes. “Find out the rules on disclosing arrangements and transactions...
August 2026 VAT default surcharge – prioritising business development over compliance was not a reasonable excuse – charges were proportionate – Westbury Collections Ltd 3 August 2026 In the case of Westbury Collections Ltd v HMRC UKFTT 1107 (TC), the FTT has dismissed an appeal against VAT...
July 2026 VAT – permission to make late appeal against default surcharges refused – appeal against late payment penalties dismissed – Gagajoo Gardens & Landscapes Ltd 31 July 2026 In the case of Gagajoo Gardens & Landscapes Ltd v HMRC UKFTT 1100 (TC), the FTT has refused an application...
July 2026 Changes to the VAT Capital Goods Scheme – HMRC publishes Revenue and Customs Brief 7 (2026) 31 July 2026 HMRC have published Revenue and Customs Brief 7 (2026): Changes to the VAT Capital Goods Scheme. “This brief explains the...
July 2026 Capital goods scheme – HMRC update VAT Notice 706/2 29 July 2026 HMRC have updated VAT Notice 706/2, Capital Goods Scheme. “Find out how the VAT Capital Goods Scheme (CGS) works, the...
July 2026 Input VAT denial, de-registration, associated company and director penalties – parties should have known of fraud, but only after HMRC contact – appeals allowed in part – A & A contractors Midlands Ltd & Anor 28 July 2026 In the case of A & A Contractors Ltd & Anor v HMRC UKFTT 1093 (TC), the FTT has allowed...
July 2026 VAT – HMRC update Help with VAT compliance controls — Guidelines for Compliance GfC8 28 July 2026 HMRC have updated their promotional material Help with VAT compliance controls — Guidelines for Compliance GfC8. “Find out what HMRC...
July 2026 VAT – temporary reduced rate for children’s meals, tickets and family attractions – HMRC update Revenue and Customs Brief 5 (2026) 28 July 2026 HMRC have updated Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children’s meals, tickets and family...
July 2026 One-to-many campaign – VAT on sales of prize draw tickets 24 July 2026 The CIOT has reported that HMRC have begun a campaign to raise awareness of HMRC’s view that output VAT is...
July 2026 Group and divisional registration – HMRC update VAT Notice 700/2 23 July 2026 HMRC have updated VAT Notice 700/2, Group and divisional registration. “Find out about group and divisional VAT registration and the...
July 2026 VAT on tourism and hospitality services – House of Commons Library updates research briefing 23 July 2026 The House of Commons Library has published an updated version of its research briefing VAT on tourism and hospitality services....
October 2026
Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
October 2026
VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd
October 2026
Pay the VAT due on your One Stop Shop VAT Return – HMRC update guidance
October 2026
VAT – MTIC fraud – PLNs totalling £12,833,984.49 were valid – Hackett
October 2026
Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook
October 2026
VAT – application to reinstate appeal against notice of requirement for security refused – Excel Building Contractors Ltd
October 2026
VAT – application to reclaim from HMRC input VAT charged in error by supplier – appeal struck out – FTT had no jurisdiction – Education Training Collective
October 2026
VAT PLNs – FTT had no jurisdiction following withdrawal of appeal – Khan
October 2026
Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook
October 2026
VAT – appeal against applicability of penalties regime allowed to continue but challenge to basis of calculation of Sch. 24 penalties struck out – Parish
October 2026
Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland – HMRC publish new guidance
September 2026
Provide or update your partnership details for VAT – HMRC publish guidance
September 2026
People involved in transactions connected with VAT fraud – HMRC update list
September 2026
VAT – collagen drinks were not food of a kind for human consumption – zero-rating did not apply – Minerva Research Labs Ltd
September 2026
VAT – acquisition of business that was liable to register for VAT was a transfer of a going concern – new owner therefore VAT registered – KC
September 2026
VAT – input tax – supplies of labour – Its Plant-Tech Ltd
September 2026
Help with VAT on fund management services – HMRC publish Guidelines for Compliance GfC20
September 2026
The Value Added Tax (Supplies of Domestic Electricity) Order 2026
September 2026
Temporary zero rate of VAT for domestic electricity in Great Britain – HMRC publish policy paper and R&C Brief 10
September 2026
Refunds of UK VAT for non-UK businesses – HMRC update VAT Notice 723A
September 2026
UK VAT refunds for non-UK businesses in a VAT group – R&C Brief 8 (2026)
September 2026
Fuel and power – HMRC update VAT Notice 701/19
September 2026
VAT – HMRC strike out application refused – case had been identified – HMRC had not established no realistic prospect of success – Apricot Umbrella Ltd
September 2026
VAT late payment penalties – no reasonable excuse – no special circumstances – Pertemps Ltd
September 2026
Input VAT recovery on flagship Hypercar – Appellant had discharged burden of proof of intention to use for a relevant purpose – Luxurico Ltd
September 2026
VAT liability of supplies of education by alternative providers of higher and further education – R&C Brief 9 (2026)
August 2026
Buildings and construction (VAT Notice 708)
August 2026
VAT relief for social housing – CIOT supports concept
August 2026
VAT rules for online marketplaces – CIOT and LITRG joint response
August 2026
VAT rules for online marketplaces – ICAEW questions government proposals
August 2026
VAT relief for social housing – ICAEW supports concept
August 2026
VAT – registration threshold – evidence – Hussain v HMRC
August 2026
VAT – Kittel and Mecsek assessments and penalties – UT dismisses appeal – Eurolaser IT Ltd
August 2026
VAT – missing trader fraud – personal liability notice – Khan
August 2026
VAT PLNs – director acted deliberately – Gill
August 2026
Health professionals and pharmaceutical products – HMRC update VAT Notice 701/57
August 2026
VAT PLNs – application for reinstatement of appeals and permission to make late appeal – claim that Second Appellant’s bother was responsible and had kept Second Appellant in the dark were not good excuses – 247 Jobline Ltd & Anor
August 2026
VAT – carpet supplier was not acting as principal when arranging fitting service – Tapi Carpets Ltd
August 2026
Insolvency (VAT Notice 700/56) – HMRC continue to move content to Insolvency practitioner’s handbook
August 2026
Disclosure of VAT avoidance schemes – HMRC update VAT Notice 700/8
August 2026
VAT default surcharge – prioritising business development over compliance was not a reasonable excuse – charges were proportionate – Westbury Collections Ltd
July 2026
VAT – permission to make late appeal against default surcharges refused – appeal against late payment penalties dismissed – Gagajoo Gardens & Landscapes Ltd
July 2026
Changes to the VAT Capital Goods Scheme – HMRC publishes Revenue and Customs Brief 7 (2026)
July 2026
Capital goods scheme – HMRC update VAT Notice 706/2
July 2026
Input VAT denial, de-registration, associated company and director penalties – parties should have known of fraud, but only after HMRC contact – appeals allowed in part – A & A contractors Midlands Ltd & Anor
July 2026
VAT – HMRC update Help with VAT compliance controls — Guidelines for Compliance GfC8
July 2026
VAT – temporary reduced rate for children’s meals, tickets and family attractions – HMRC update Revenue and Customs Brief 5 (2026)
July 2026
One-to-many campaign – VAT on sales of prize draw tickets
July 2026
Group and divisional registration – HMRC update VAT Notice 700/2
July 2026
VAT on tourism and hospitality services – House of Commons Library updates research briefing