HMRC have published the research and analysis report Understanding VAT debt and how customers manage debt. “HMRC commissioned an independent research...
HMRC have updated their VAT Business/Non-Business Manual. Page VBNB 30400 (“VAT Business and Non-Business: Principles: Taxable person with more than...
HMRC’s publication Insurance (VAT Notice 701) provides guidance on “the VAT liability of insurance transactions and insurance related services”. The...
September 2023
VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
September 2023
VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
September 2023
VAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation Trust
September 2023
VAT – Health professionals and pharmaceutical products (VAT Notice 701/57)
September 2023
VAT – Appeals lost by HMRC – updated HMRC guidance
September 2023
VAT – partial exemption – new HMRC guidance re supplies by businesses in private equity and venture capital sectors
September 2023
VAT – fraud in construction industry supply chain – director “knew” or ” should have known” – input VAT denial, penalty and PLN – Konstruct Recruitment Ltd
September 2023
The Value Added Tax (Drugs and Medicines) Order 2023
September 2023
VAT – construction company – disputed input VAT recovery – sufficient evidence re taxable sales – Heartlands House Ltd
September 2023
VAT – e-cigarettes – ongoing litigation re VAT rates – application for late appeal against error correction notice – Bull Brand Ltd
September 2023
VAT – HMRC publish research and analysis on understanding VAT debt and how customers manage debt
September 2023
The Free Zone (Customs Site No. 2 Liverpool) Designation Order 2023
September 2023
VAT – High Court – VAT not charged on serviced accommodation – judicial review against retrospective assessments – claim dismissed – Realreed Ltd
September 2023
VAT – director’s liability notice – application for further disclosure from HMRC dismissed – Trees
September 2023
VAT default surcharge – no reasonable excuse – Echo Construction Ltd
September 2023
VAT – revised contracts did not change UT ruling and make appellant an agent – All Answers Ltd
September 2023
VAT – DIY House Builders Scheme – planning permission specified letting as holiday accommodation – input VAT claim denied – Spani
September 2023
VAT – default surcharge – neglecting to update address following business move was not a reasonable excuse – Mynett
September 2023
VAT – PLN – underlying assessments calculated accurately – errors in submitted returns attributable to appellant and were deliberate and concealed – Naseemdost
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
September 2023
VAT – agent authorisation – process changes from October 2023
September 2023
VAT – late notification penalty – change of ownership did not represent “special circumstances” or “reasonable excuse” – no further mitigation possible – GB-Gadgets Ltd
September 2023
VAT – UT preliminary ruling – Albessio principle permits de-registration of persons knowingly facilitating VAT frauds of others – Impact Contracting Solutions Ltd
September 2023
VAT – MTIC fraud – FTT refuses third-party cost order – guilty sole director/shareholder impecunious – Hobbs Close Ltd
September 2023
VAT – FTT allows hardship application in appeal – Waynefleet Ltd
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
August 2023
VAT – HMRC update Business/Non-Business Manual
August 2023
VAT – definition of insurance
August 2023
HMRC One to Many letter – Fuel and Power Supplies risk of VAT errors
August 2023
The Windsor Framework (Retail Movement Scheme) Regulations 2023
August 2023
VAT – fraud – denial of input tax – Kittel principle – Foundry Supplies UK Ltd
August 2023
VAT – late payment – default surcharge – Desser
August 2023
VAT – objecting to late payment interest – HMRC update guidance
August 2023
VAT default surcharge – no reasonable excuse – Spirit Motor Company
August 2023
VAT – cosmetic treatments or medical care? – Epem
July 2023
VAT and the concept of a direct and immediate link – Hotel La Tour
July 2023
VAT scheme for tour operators – what services qualify? – Sonder
July 2023
Barristers and advocates (VAT Notice 700/44)
July 2023
VAT default surcharge – no reasonable excuse for late payment – Polyteck
July 2023
VAT and charities – HMRC guidance notes updated
July 2023
VAT – subsequent denial of input VAT did not make submitted returns inaccurate – Aizio Associates Ltd
July 2023
VAT – default surcharge – default not covered by time to pay arrangement – SB Wakefield Ltd
July 2023
VAT – French Amazon trader subject to UK VAT – assessments made to “best judgement” but HMRC wrong to withdraw flat rate scheme – Divisia
July 2023
VAT – default surcharge – pending appeal – Godavari Consultancy Services Limited
July 2023
VAT – HMRC Memorandum of Understanding did not override exempt treatment of gold supplies – Glint Pay Services Ltd
July 2023
VAT – one-stop shop scheme – HMRC notice sets out how to change registration details
July 2023
VAT – postponed import VAT – HMRC update statement guidance
July 2023
VAT – sales from Northern Ireland to EU
July 2023
VAT – health and welfare – services of cosmetic clinic – Illuminate Skin Clinics
June 2023
VAT assessments and error correction