HMRC have updated their statistics VAT gap estimates. The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data,...
HMRC have updated their VAT Valuation Manual for the following: VATVAL 03900 – Apportionment of monetary consideration: costs-based apportionments –...
HMRC have published GFC2 (2023): Guidelines for Compliance — VAT apportionment of consideration. Guidelines for compliance were announced in November...
April 2023
VAT on goods exported from the UK (VAT Notice 703)
March 2023
VAT – Making Tax Digital – agents
March 2023
VAT exemption – services supervised by pharmacists
March 2023
VAT – flat rate scheme – new contact details
March 2023
VAT – government departments partial exemption framework
March 2023
VAT – transactions connected to fraud – Trees v HMRC
March 2023
The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023
March 2023
VAT – penalty notices – change of HMRC policy
March 2023
VAT – default surcharge – no reasonable excuse – Mareel Ltd
March 2023
VAT – groups – different member states
March 2023
VAT – exemption – insurance transactions – sale of parts from written-off vehicles – fiscal neutrality
March 2023
VAT – supply of a building first occupied before conversion – EU case
March 2023
VAT – overseas sellers – simplified guidance
March 2023
VAT – HMRC update VAT gap estimates
March 2023
VAT – option to tax not exempted by VATA 1994, Sch. 10 – Moulsdale t/a Moulsdale Properties
March 2023
VAT – HMRC update guidance on VAT appeals
March 2023
VAT – whether option to tax disapplied – Supreme Court to hand down judgment – Moulsdale t/a Moulsdale Properties
March 2023
VAT – HMRC update Refunds Manual
March 2023
VAT – insufficient funds – overpaid income tax and NIC – whether reasonable excuse – Prisma Recruitment Ltd
March 2023
VAT penalties – director conduct not dishonest – appeals allowed – Universal Flooring
March 2023
BUDGET – VAT energy saving materials relief – HMRC seeks views on reforms
March 2023
VAT and customs – HMRC update form C82 guidance
March 2023
VAT – junior driving lesson/experience not an attraction qualifying for temporary reduced rate – The Young Driver Training Ltd
March 2023
VAT – insufficient evidence for historic bad debt relief claim – Allegion (UK) Ltd
March 2023
VAT – postponed import VAT – HMRC update return guidance
March 2023
VAT – HMRC update VAT Valuation Manual
March 2023
VAT – HMRC update guidance on VAT appeals
March 2023
VAT – using an online marketplace to sell goods to customers in the UK – HMRC publish guidance
March 2023
VAT – goods sold direct to customers in the UK – HMRC publish guidance
March 2023
VAT – HMRC translate overseas guidance VAT and overseas goods sent to the UK and returned to the seller
March 2023
VAT – online marketplace operators – HMRC publish guidance
March 2023
VAT – failure to obtain export evidence for zero rate lead to “careless” not “deliberate” return error – CPR Commercials Ltd
March 2023
VAT – Energy-saving materials and heating equipment – HMRC update VAT Notice 708/6
March 2023
VAT – UT judges time of supply rules trump grouping rules – The Prudential Assurance Company Ltd
March 2023
VAT – apportionment of consideration – HMRC publish GFC2 (2023): Guidelines for Compliance
March 2023
VAT – changes to VAT treatment of local authority leisure services – Revenue and Customs Brief 3 (2023)
March 2023
VAT – application to strike out appeal refused – Phu Hung Ltd
March 2023
VAT – HMRC publish response to VAT and value shifting consultation
March 2023
VAT – changing registration details – HMRC issue guidance
March 2023
VAT guide (VAT Notice 700) – updated re apportionment of output tax
March 2023
VAT fraud – input tax denial, location of online business and time limits – Fulfillment Logistics UK Limited
March 2023
VAT – “should have known” insufficient to impose personal liability – Jabble
March 2023
VAT – fraudulent evasion – refusal of input tax deduction – taxpayer knew or should have known – Hillhead Ltd
March 2023
VAT – limitation on exemption for services provided by students on vocational courses – Fareham College
March 2023
VAT – penalties and interest charges – HMRC record overview webinar
March 2023
VAT – HMRC update VAT Notice 701/15 – Animals and animal food
February 2023
VAT – HMRC issue reminder about new VAT penalties and interest regime
February 2023
VAT – repayment supplement – updated HMRC guidance
February 2023
VAT – power of assessment – meaning of “sufficient” – updated HMRC guidance
February 2023
VAT – zero-rating – newspapers – Supreme Court rules in favour of HMRC in News Corp case