5 Major Developments in the United Kingdom

5 Major Developments in the United Kingdom

• History of VAT in the UK

• Windsor agreement to replace Northern Ireland Protocol

• UK concludes negotiations to join Comprehensive and Progressive Agreement for Trans-Pacific Partnership

• ‘Temporary’ Digital Services Tax risks becoming permanent, says CIOT

• UK fears OECD Pillar 1 delays will encourage Digital Services Tax avoidance

Bad Debts (Relief for Underpaid Sales Invoices)

• Upper Tribunal: Retrospective Bad Debt Relief claim

• FTT: Allegion (UK) Ltd – Bad debt relief

• Assignment of bad debts

• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

• HBOS & Lloyds Banking Group – UT – Bad Debt Relief and interest – date from which interest runs – taxpayer win

• Interest on Bad Debt Relief claims runs from a date earlier that of the claim

• UT: HBOS PLC – s78 VATA 1994 interest for official error (bad debt relief related)

Brexit

• HMRC Guidance – The Border Target Operating Model: Draft for Feedback

• VAT: The Windsor Framework

• EU-UK Windsor Framework – Northern Ireland Energy Saving Zero-Rating VAT

• EU-UK relations: Joint Committee adopts new Windsor Framework arrangements and Partnership Council looks to the future

• Will the Northern Ireland protocol benefit business?

• Windsor agreement to replace Northern Ireland Protocol

• EU countries agree to new agreements about Northern Ireland

• A Solution for Post-Brexit Trade?

• A way forward on the Protocol on Ireland/Northern Ireland: Political agreement on the “Windsor Framework”

• Brexit – modification of the Northern Ireland Protocol

• UK Commits to VAT Reform for Financial Services

• The Windsor Framework: A Bad Deal for Northern Ireland and an even Worse Deal for the UK

• Brexit: What the new deal means for goods in Northern Ireland

• Breaking down barriers: How the Windsor Agreement is changing the VAT rules for Northern Ireland

• UK and EU amend Northern Ireland Protocol with Windsor Framework

• The Windsor Framework and its impact on VAT in Northern Ireland

• Political agreement on Windsor Framework

• The Windsor Framework: a new way forward

• Seasonal rates of customs duty

• The Windsor Framework

• The Windsor framework: A new way forward for the protocol on Ireland/Northern Ireland

• The Windsor Framework – key details

• HMRC Guidance: Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland

• HMRC Guidance: Trading and moving goods in and out of Northern Ireland

• Explained: What is in the new Northern Ireland Protocol deal?

• The Windsor Framework: VAT and duty implications

• How the Windsor Agreement changes the Northern Ireland Protocol

• Policy paper: The Windsor Framework

• Press release: Windsor Framework unveiled to fix problems of the Northern Ireland Protocol

• HMRC Policy paper: The Windsor Framework – sector explainer

• Q&A from EU Commission regarding the Windsor Framework

• Windsor Agreement – Official Framework published on UK government website

• What does the Windsor agreement from a VAT perspective?

• A new way forward on the Protocol on Ireland/Northern Ireland: political agreement in principle on the Windsor Framework

• Windsor Framework – EU UK Northern Ireland Protocol replacement

• ‘Deal is done’: New Northern Ireland Brexit deal – UK retaking VAT powers in Northern Ireland?

• The Retained EU Law (Revocation and Reform) Bill – Could the UK VAT System Operate Without EU Law?

• VAT concessions on EU-UK Northern Ireland Protocol renegotiation

• HMRC Research and analysis: Retained EU law dashboard

• EU’s VAT in the digital age: implications for the UK

Composite Supply

• HMRC Policy paper: VAT and value shifting consultation update — apportionment of consideration

• Apportionment of output tax – updated guidance

• Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT

• UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

• Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

Coronavirus

• Case law: Reasonable excuse: COVID19 cashflow issues

Cryptocurrency and NFT

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

Customs

• Customs Talks: Inward Processing in the UK – It’s all about accurate data!

• UK concludes negotiations to join Comprehensive and Progressive Agreement for Trans-Pacific Partnership

• UK Government launches consultation on a carbon border adjustment mechanism and other measures

• HMRC Introduces Advance Valuation Rulings (AVRs) for Imports into the UK

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers

• Tariff Classification of Aerospace Components

• Spring Budget 2023: Customs package

• Check if you can get import duty relief on goods using Temporary Admission

• Apply for authorised consignor or consignee status

• UK to implement Advance Valuation Rulings (“AVR”) for Customs Valuation of imports

• HMRC Policy paper: Introduction of Customs Advance Valuation Rulings

• HMRC Policy paper: Introduction of Customs Advance Valuation Rulings

• Freeports and Investment Zones: Where Did They End Up, and Where Are We Going?

• Seasonal rates of customs duty
• The Windsor Framework: VAT and duty implications
• How the Windsor Agreement changes the Northern Ireland Protocol – VATupdate
• Windsor Framework – EU UK Northern Ireland Protocol replacement

• Customs and excise quarterly update – February 2023

• HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list

• HMRC Guidance: Safety and security requirements on imports and exports

• HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

• HMRC Guidance – Agent Update: issue 104

• Statutory guidance: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018

• HMRC Guidance: Starting and ending transit movements in Northern Ireland

• Government updates advice on last year’s VAT and excise overpayment issue on CDS

• Indirect Tax Considerations and Challenges in the UK in 2023

• HMRC Guidance: Customs debt liability

• HMRC Statutory guidance: Notices made under the Customs (Export) (EU Exit) Regulations 2019

DAC7

• VAT – Making Tax Digital An Overview of the Making Tax Digital for VAT Regulations.

Deduction (Input Tax Credit)

• Apportionment of output tax – updated guidance

• Kingston Maurward College – UT – residual input tax claim – taxpayer loss

• VAT fraud backfires as it has UK fixed establishment

• Apportionment of output tax – updated guidance

• VAT fraud backfires to provide UK fixed establishment

• VAT disputes in asset management – avoiding common disputes

• Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT
• Tower Bridge GP Ltd – Supreme Court refuses taxpayer permission to appeal – refusal of input tax recovery on carbon credit transactions

• DIY Housebuilders’ Scheme – The Dunne case

• FTT: BACHRA – penalty to director – denial of input tax deduction on Kittel grounds

• How claims are processed

• Ince Gordon Dadds: VAT recovery on takeover costs – FTT

• Ince Gordon Dadds LLP – FTT – input tax recovery on professional fees – taxpayer loss

• Deduction of input VAT incurred on fundraising-related services: Ince Gordon Dadds LLP v HMRC [2023] UKFTT 00044 (TC)

• UT: Northside Fleet Ltd v Revenue- denying input tax credit under Kittel principles

• How far back can you claim VAT on expenses in UK?

Digital Services Tax

• UK fears OECD Pillar 1 delays will encourage Digital Services Tax avoidance

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• Britain’s digital tax risks becoming permanent, says tax body

• ‘Temporary’ Digital Services Tax risks becoming permanent, says CIOT

• Digital services tax still existing is a ‘failure’

Donations

• Charities: VAT on B2C e-commerce in the EU and UK

E-Commerce / Electronic Services

• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers

• Does a UK E-Commerce Business need an IOSS Intermediary when Selling to the EU?

• HMRC Publishes Simplified VAT Guidance for Overseas Sellers

• Updated VAT obligations for direct and online marketplace sellers

• Frozen Threshold Pulls More Within the VAT System

• HMRC Guidance: VAT and overseas goods sent to the UK and returned to the seller

• HMRC Guidance: Charging VAT when using an online marketplace to sell goods to customers in the UK

• HMRC Guidance: Charging VAT on goods sold direct to customers in the UK

• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court

• Import One-Stop Shop (I-OSS) – All you need to know

• ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid

• Charities: VAT on B2C e-commerce in the EU and UK
• Online Sales Tax: Policy Consultation (decision not to proceed with such a tax)

• Selling goods using an online marketplace – new guidance

• Jersey to apply GST on e-commerce supplies from July 2023

• Saffery VAT Update – January 2023

• Selling goods using an online marketplace – new guidance

E-Invoicing

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

ECJ (European Court of Justice)

• Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive
• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case

• HMRC publishes Simplified VAT Guidance for Overseas Sellers

• Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted

• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

• Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider

Environmental Tax

• UK Government launches consultation on a carbon border adjustment mechanism and other measures

• Plastic Packaging Tax: March Monthly Update

• HMRC Guidance – Packaging data: how to create your file for extended producer responsibility

• UK increases Plastic Packaging Tax rate

• HMRC Guidance: Get tax relief on exported and converted components for Plastic Packaging Tax

• HMRC Policy paper: Plastic Packaging Tax rate change from 1 April 2023

• General Look to Plastic Tax Regulation

• UK packaging waste regulations are effective as of 28 February 2023

• Mission Zero: Can taxes help us achieve Net Zero?

• Plastic Packaging Tax: One year anniversary

• Tower Bridge GP Ltd – Supreme Court refuses taxpayer permission to appeal – refusal of input tax recovery on carbon credit transactions

• Plastic Packaging Tax: invoicing requirements amended

• HMRC Guidance – Agent Update: issue 104

EU Policy

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)
• A Solution for Post-Brexit Trade?
• UK Commits to VAT Reform for Financial Services
• Windsor Framework – EU UK Northern Ireland Protocol replacement

Excise

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)

• Whisky tax: A commitment was made and it should be honoured

• Spring Budget 2023: Key Announcements for VAT and Indirect Taxes

• Open consultation – Draft regulations: Alcoholic Products (Excise Duty) Regulations

• The Windsor Framework: VAT and duty implications
• Customs and excise quarterly update – February 2023
• Government updates advice on last year’s VAT and excise overpayment issue on CDS

Exemption

• Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive

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

• Apportionment of output tax – updated guidance

• New guidance on zero rating exports

• FTT: Education or obtaining income?

• HMRC Guidance: Government departments partial exemption framework

• Supreme Court: Moulsdale Propertie – option to tax on sale of property

• Supreme Court Finds Seller of Cumbernauld Office Block Subject to VAT Option Liable for VAT on Sale

• Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted
• Spring Budget 2023: Key Announcements for VAT and Indirect Taxes

• UK Commits to VAT Reform for Financial Services

• Services supervised by pharmacists

• Indirect Tax – Budget 2023 Commentary

• UK commits to VAT reform for financial services

• Treasury Extends Two New VAT Exemptions to Pharmacies

• View on the spring budget 2023 – Indirect Tax measures

• UK Commits to VAT Reform for Financial Services

• College training restaurant’s supplies VAT exempt

• Fareham College – FTT – education – closely related supplies – whether supplies from training restaurant exempt – yes

• Tax News in Brief: changes to the VAT treatment of local authority leisure services

• VAT on fund management services

• Apportionment of output tax – updated guidance

• Yorkshire Cancer Research Joins Calls to Scrap VAT on Sunscreen Products

• FTT: Fareham College – supplies of services closely related to exempt supplies of education

• Windsor Framework – EU UK Northern Ireland Protocol replacement
• VAT disputes in asset management – avoiding common disputes

• Why it’s time to scrap VAT on school uniform

• News Corp. Unit Loses UK Top Court Case – VAT exemption not for online newspapers

• Scrapping VAT from sun protection products ‘can save lives’, SNP MP says

• Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider

• VAT fund management services codification of policy is welcomed in principle by CIOT

• HMRC Guidance: Insurance sector partial exemption framework

• Pavan Trading Ltd – FTT – evidence of export – taxpayer win

• HMRC Guidance: Education and vocational training (VAT Notice 701/30)

• Sunscreen won’t be made VAT-exempt, says Financial Secretary, despite MP’s campaign

• Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

• Exemption of fund management services

• Insurance partial exemption

• A minor change which could mean major headaches

• Insurance partial exemption

• HMRC Guidance: Insurance sector partial exemption framework

• Saffery VAT Update – January 2023

• HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

• Doctors and healthcare professionals

• Consultation on the VAT treatment of fund management

• Indirect Tax Considerations and Challenges in the UK in 2023

• Option to Tax – HMRC changes will increase risk on property transactions

• VAT Option to Tax confirmations: Time is getting short

Export

• HMRC Guidance: VAT on Goods Exported from the UK (VAT Notice 703)

• New guidance on zero rating exports

• HMRC Guidance: VAT on goods exported from the UK (VAT Notice 703)

• HMRC Guidance: New rules for importing and exporting goods

• UT: CPR Commercials Ltd – zero-rated export transactions for which it did not hold evidence of export

• HMRC Guidance: Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale

• Pavan Trading Ltd – FTT – evidence of export – taxpayer win

• FTT: VAT zero rating: Evidence of export

• FTT: Pavan Trading Limited – zero-rating – evidence of export

• HMRC Guidance: Check which records to keep for second-hand vehicles you export to the EU for resale

• Indirect Tax Considerations and Challenges in the UK in 2023

• Indirect Tax Considerations For Overseas Businesses Trading With The UK

Fixed Establishment

• VAT fraud backfires as it has UK fixed establishment
• VAT fraud backfires to provide UK fixed establishment

Flat Rate Schemes

• HMRC Guidance: Flat Rate Scheme for small businesses (VAT Notice 733)

Fraud / Tax Evasion

• People Involved in Transactions Connected with VAT Fraud

• Corporate report: People involved in transactions connected with VAT fraud

• VAT Tax Gap Estimated at £10.0 Billion for the Financial Year 2021-22

• HMRC Official Statistics: Second estimate of the VAT gap (tax year 2021 to 2022)

• VAT fraud backfires to provide UK fixed establishment

• FTT: Hillhead Ltd – Same individual sole director and shareholder of both appellants

• FTT: Jabble – Missing trader intra-community fraud

• Jailed for £100,000 in VAT from false invoices

• HMRC targets Airbnb/Booking.com landlords over unpaid tax

• FTT: BACHRA – penalty to director – denial of input tax deduction on Kittel grounds

• HMRC seeks complete ‘digital fingerprint’ of online interactions to help fight fraud

• Man admits dodging £1 million of VAT

• UT: Northside Fleet Ltd v Revenue- denying input tax credit under Kittel principles

Free Trade Agreement

• Recent customs changes – EU trade agreements with third countries

• UK parliament passes Australia-UK Free Trade Agreement legislation

• HMRC Notice: Free trade agreement (FTA) country graduation: Vietnam and Samoa

Implementation / Reform

• Guernsey GST proposals dominate States’ sitting

• Guernsey Committee Tables An Alternative To A New GST

• Thousands march against GST introduction in Guernsey

• Introduction of 5% GST was postponed to July 2023

Importation

• Check if you can get import duty relief on goods using Temporary Admission

• Apply for authorised consignor or consignee status

• HMRC Guidance: New rules for importing and exporting goods

• FTT: Blake – Importation of cigarettes and hand rolled tobacco – customs and excise duty penalties – import VAT– not passing through green channel

• Check for Import VAT Errors

• HMRC Guidance: Complete your VAT Return to Account for Import VAT

• Customs and excise quarterly update – February 2023

• HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK

• HMRC Guidance: Get your postponed import VAT statement

• HMRC Guidance: Complete your VAT Return to account for import VAT

• Indirect Tax Considerations For Overseas Businesses Trading With The UK

• HMRC Guidance: Complete your VAT Return to account for import VAT

• Second VAT payments for EU-VAT paid boats returning to the UK

Invoice

• Plastic Packaging Tax: invoicing requirements amended
• HMRC Guidance: Check which records to keep for second-hand vehicles you export to the EU for resale

Legal Acts

• HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

Legislative Change

• NewsCorp Supreme Court VAT ruling has wide implications

Liability (Reverse Charge/Withholding)

• Director wins appeal against VAT personal liability notice

• What are split payments?

• HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK

• HMRC: New penalties for submitting VAT returns or paying VAT late

• HMRC VAT Notice 701/19 – Application of VAT on Fuel and Power

Margin Scheme

• Concern over practicalities of VAT scheme for used car sales to Northern Ireland and the EU

• HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

One Stop Shop

• Does a UK E-Commerce Business need an IOSS Intermediary when Selling to the EU?

Place of Supply

• HMRC publishes Simplified VAT Guidance for Overseas Sellers

• Services & Place of Supply for VAT

• Place of Supply of Cupid’s arrow

• ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid

• Gray & Farrar International Ltd – CoA judgment – Place of supply of matchmaking services – taxpayer loss

• HMRC Guidance: Buildings and construction (VAT Notice 708)

• Matchmaking service is not a consultancy for VAT

Rate

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• The Value Added Tax (Installation of Energy-Saving Materials) Order 2023

• HMRC Guidance: VAT on Goods Exported from the UK (VAT Notice 703)
• VAT: The Windsor Framework

• Food for assistance dogs now zero rated

• EU-UK Windsor Framework – Northern Ireland Energy Saving Zero-Rating VAT

• Upper Tribunal: Admission to attraction: Driving experiences

• Embryos of animal species which are used for human food may be zero-rated but “anything below” the embryo stage is standard-rated

• UT: WM Morrison Supermarkets PLC – zero-rating as ‘confectionery’?

• HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list

• FTT: The supply of a ‘driving experience’ for young drivers does not qualify for the reduced VAT rate

• Reduce VAT for Hospitality

• Treasury announces review of battery storage VAT anomaly

• Conservative MP calls for VAT on Hospitality to be Cut to 10%

• Medicines dispensed on prescription

• VAT energy saving materials relief: consultation

• Consulting on expansion the VAT energy-saving materials relief to improve energy efficiency and reduce carbon emission

• Consulting on expansion the VAT energy-saving materials relief to improve energy efficiency and reduce carbon emission

• Does illegal mean standard rated?

• Roof insulation or a new roof? Can the reduced rate of VAT apply?

• FTT: The Young Driver Training Ltd – Exemption/temporary reduced VAT rates – VAT liability of the driving experiences

• Tax Authority Clarifies VAT Value Shifting

• UT: CPR Commercials Ltd – zero-rated export transactions for which it did not hold evidence of export

• Food for assistance dogs now zero rated

• Yorkshire Cancer Research Joins Calls to Scrap VAT on Sunscreen Products

• Plea to Cut VAT on Vets’ Fees ahead of Budget

• Paradise Wildlife Park: VAT relevant charitable purpose – FTT

• Girls Brigade officers’ dress hats are standard rated. Girls Brigade soft forage hats are zero-rated.

• HMRC Guidance: Animals and Animal Food (VAT Notice 701/15)

• UK live sector again calls for cut in VAT rate on tickets

• Windsor Framework – EU UK Northern Ireland Protocol replacement

• VAT reliefs for Energy Savings Materials – Challenges from HMRC

• Ensure zero VAT rate is passed on for energy saving measures, experts say

• VAT Treatment of digital publications

• Are Digital Publications Zero Rated as a Newspaper?

• Giant Marshmallows and Cereal Bars – No, not my 2023 Diet Plan

• Why it’s time to scrap VAT on school uniform

• Supreme Court confirm e-newspapers were standard rated

• News Corp. Unit Loses UK Top Court Case – VAT exemption not for online newspapers

• Higher-rate tax relief and 5% VAT among key asks in pre-Budget ‘blueprint’

• Supreme Court Decision: News Corp UK and Ireland Ltd – Digital newspapers are not zero rated

• Mission Zero: Can taxes help us achieve Net Zero?
• HMRC Guidance: Buildings and construction (VAT Notice 708)

• A case into export evidence and the importance of retaining correct and adequate documentation to support a zero-rate VAT position

• VAT rise on hotels could go ahead Coveney hints

• Greenspace: whether conservatory roofing panels subject to VAT reduced rate – CA

• When is Children’s clothing made from the skin of goats zero rated?

• FTT: Pavan Trading Limited – zero-rating – evidence of export

• Children’s clothing made from the skin of goats is zero rated, but only if not made from Yemen, Mongolian or Tibetan goats

• FTT: Claim for overpayment on the basis that reduced rate for domestic fuel should have applied to sales of coal

• FTT: Zero-rating – evidence of export

• Who bears the burden of VAT rate changes?

• Upper Tribunal Sides With Morrisons in Confectionery VAT Dispute

• RAC reiterates call for VAT cut on public EV charging as costs rise 50% in eight months

• With marshmallows and VAT, size matters — Wacky Tax Wednesday

Real Estate/Immovable Property

• DIY Housebuilders’ Scheme – deadline for claims extended

• David Moulsdale t/a Moulsdale Properties – Supreme Court – Option to tax disapplication – anti avoidance rules and circularity – unanimous taxpayer loss

• FTT: Construction of a building for relevant charitable purposes

• Supreme Court: Moulsdale Propertie – option to tax on sale of property
• Supreme Court Finds Seller of Cumbernauld Office Block Subject to VAT Option Liable for VAT on Sale

• DIY Housebuilders scheme

• Digitise and extending the time limit for making claims under the VAT DIY housebuilders’ scheme

• HMRC Guidance: Energy-Saving Materials and Heating Equipment (VAT Notice 708/6)

• Ashtons legal: Rent, VAT and partnerships

• The VAT trap unsold dwellings!

• Disposing of surplus property and charging VAT

• HMRC Guidance: Buildings and construction (VAT Notice 708)

• A case result looking into the issue of zero-rated VAT and confectionery

• Extension ineligible for VAT DIY Housebuilder scheme

• DIY Housebuilders’ Scheme – The Dunne case

• FTT: DUNNE – DIY Builders Scheme – whether planning permission for a dwelling – no – appeal dismissed

• A minor change which could mean major headaches
• Saffery VAT Update – January 2023

• Constable VAT Land and Property Focus

• Option to Tax – HMRC changes will increase risk on property transactions
• VAT Option to Tax confirmations: Time is getting short

Real Time Reporting/Continuous Transaction Controls

• Indirect Tax Considerations and Challenges in the UK in 2023

Refund

• DIY Housebuilders’ Scheme – deadline for claims extended

• Upper Tribunal: VAT refund on healthcare facilities

• DIY Housebuilders scheme

• Evidence for retrospective claims – new guidance

• France VAT Refund App For British Travelers – Tax-Free Shopping Tool Announced

• HMRC Guidance: Repayment interest on VAT credits or overpayments

• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

• Deadline approaching for museum and gallery tax relief schemes

• HMRC Guidance: Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale

• FTT: Overpayment of VAT on sale of domestic fuel

• FTT: DIY Builders Scheme: Dwelling

• Upper Tribunal: VAT refund on healthcare facilities

• Extension ineligible for VAT DIY Housebuilder scheme
• Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal
• How claims are processed

• HMRC Guidance: Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale

• HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

• VAT relief for non-business activities

• How far back can you claim VAT on expenses in UK?

Registration

• VAT Registration: Top tips for agent submissions

• When to register for VAT

• 44,000 Small Firms ‘will Cut Revenue Due to EIGHT-YEAR VAT Threshold Freeze’

• Indirect Tax – Budget 2023 Commentary

• Frozen Threshold Pulls More Within the VAT System

• Change of a business’ registration details – Form VAT484

• VAT Registration: Top tips for agent submissions

• 1StopVAT Case Study: VAT Registration Difficulties in the UK for Foreign Entities

• VAT registration and letters sent by HM Revenue & Customs (HMRC) requesting further information

• HMRC Guidance: Group and divisional registration (VAT Notice 700/2)

• So what does VAT registration mean?

• VATCalc talks to Times Radio about UK VAT threshold tax trap

• VAT registration chaos at HMRC

• HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

• The New Year brings new VAT developments

• VAT Registration Threshold suppresses UK economy, but what is the answer?

Reporting / Compliance

• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case
• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• Data Management in the Evolving Tax Function

• HMRC Guidance: VAT on Goods Exported from the UK (VAT Notice 703)

• Guidance HMRC email updates, videos and webinars for VAT

• FTT: Appealing decisions: out of time

• HMRC Guidance: Making Tax Digital for VAT as an agent: step by step

• Avalara survey finds VAT continues to confuse UK businesses 50 years on 7 in 10 UK businesses today find the ‘simple tax’ complex and confusing

• Upper Tribunal: Deliberate or careless error

• 50 Years on, VAT Continues to Create Confusion for UK Businesses

• Indirect Tax Update 2023 – Edition 03 – 22 March

• History of VAT in the UK

• 50 Years Of VAT Fun

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Seller
• HMRC Publishes Simplified VAT Guidance for Overseas Sellers

• Check a UK VAT Number: Service Availability and Issues

• Open consultation: VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions

• Changes to VAT accounting rules for Drink Deposit Return Schemes

• Frozen Threshold Pulls More Within the VAT System
• HMRC Guidance: Complete your VAT Return to Account for Import VAT

• HMRC Guidance: Updates on VAT appeals

• Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update

• HMRC Guidance: Energy-saving materials and heating equipment (VAT Notice 708/6)

• The Comprehensive Guide to UK Tax Compliance

• HMRC Guidance: VAT Guide (VAT Notice 700)

• Transcript: How is HMRC Digitalising Taxation?

• HMRC reminds businesses about new VAT penalties ahead of filing deadline

• VAT disputes in asset management – avoiding common disputes

• Updated guidance on deliberate behaviour

• Deadline approaching for museum and gallery tax relief schemes

• Scottish deposit return scheme – VAT consequences

• HMRC Guidance: Find software that’s compatible with Making Tax Digital for VAT

• HMRC Guidance: Remove penalty points you’ve received after submitting your VAT Return late

• Expert Opinion: The new VAT penalty regime explained

• Policy paper: UK-EU Trade and Cooperation Agreement: Trade Partnership Committee meeting 1 December 2022, agenda and minutes

• Luxury retailers call for return of VAT rebates for overseas shoppers

• HMRC Guidance: Check which records to keep for second-hand vehicles you move to Northern Ireland for resale

• HMRC Guidance: Get your postponed import VAT statement

• HMRC Guidance: Making Tax Digital for VAT as an agent: step by step

• UK VAT News – Indirect Taxes newsletter – January 2023

• HMRC Guidance: Complete your VAT Return to account for import VAT

• HMRC Guidance: Check which motor vehicles are eligible for the second-hand motor vehicle payment scheme

• HMRC: New penalties for submitting VAT returns or paying VAT late

• HMRC Guidance: How to fill in and submit your VAT Return (VAT Notice 700/12)

• The future of VAT in the UK

• HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

• Penalties for Late VAT Returns are Changing

• Isle of Man Changes Penalty and Interest Regime for Late VAT Returns, Late VAT Payments

• HMRC Policy paper: Changes in processing option to tax forms

• Indirect Tax Considerations and Challenges in the UK in 2023

• The New Year brings new VAT developments

• Uber Settles £615m VAT Dispute, Highlighting the Significance of VAT Compliance

• HMRC Guidance: VAT guide (VAT Notice 700)

• HMRC Guidance: Treatment of VAT repayment returns and supplements (VAT Notice 700/58)

• HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

• HMRC Guidance: Treatment of VAT repayment returns and supplements (VAT Notice 700/58)

• HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

• HMRC Guidance: Complete your VAT Return to account for import VAT

• HMRC Guidance: Apply for an exemption from Making Tax Digital for VAT

• Jersey Gazettes Consolidated Text of GST Law 2007

• Jersey Gazettes Consolidated Text of GST Regulations 2008

• HMRC Guidance: Making Tax Digital for VAT as an agent – step by step

Split Payment

• What are split payments?

SME (Small and Medium- Sized Enterprises)

• 44,000 Small Firms ‘will Cut Revenue Due to EIGHT-YEAR VAT Threshold Freeze’

Supply of Services

• Services & Place of Supply for VAT
• UK commits to VAT reform for financial services
• Place of Supply of Cupid’s arrow
• Tax News in Brief: changes to the VAT treatment of local authority leisure services
• Gray & Farrar International Ltd – CoA judgment – Place of supply of matchmaking services – taxpayer loss

Tax Point (When the Chargeable Event Occurs)

• Tax point deeming provisions take priority over VAT grouping deeming provisions

• Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

• UT: Intra-group VAT services and the time of supply rules

• HMRC Guidance: Buildings and construction (VAT Notice 708)

Taxable Amount

• HMRC Introduces Advance Valuation Rulings (AVRs) for Imports into the UK

• Drinks Deposit Return Scheme

• Tax Authority Clarifies VAT Value Shifting

• HMRC yearly average and spot rates

• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

• HMRC Guidance: HMRC yearly average and spot rates

• Discounts – value of supply. The TalkTalk case

• HMRC Guidance: How to work out the value of a vehicle for the second-hand motor vehicle payment scheme

• VAT and prompt payment discounts: TalkTalk Telecom v HMRC

• Case law: Discount offered but not taken up

• Discounts – value of supply. The TalkTalk case

• FTT-decision TalkTalk v HMRC – Liability of VAT on a discounted price

• FTT: TALKTALK TELECOM LIMITED – discount offered but not taken up – whether this reduced the consideration for VAT purposes

• HMRC yearly average and spot rates

• HMRC VAT Notice 701/19 – Application of VAT on Fuel and Power

Taxable Person

• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court

• Construction of a building for relevant charitable purposes

• HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

• Doctors and healthcare professionals

Taxable Transaction

• David Moulsdale t/a Moulsdale Properties – Supreme Court – Option to tax disapplication – anti avoidance rules and circularity – unanimous taxpayer loss
• Services & Place of Supply for VAT

• HMRC Policy paper: VAT Accounting for Deposit Schemes

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

• HMRC Policy paper: Changes to VAT treatment of local authority leisure services

• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court

• Deposits on Returned Single-Use Containers – VAT approach

• Construction of a building for relevant charitable purposes

• VAT on matchmaking services

• Supplies of insulation or roof panels?

• HMRC clarifies VAT on DRS deposits, Scottish Government says

• Matchmaking Services Fall Under VAT, London Court Rules

• FTT erred in deciding Nakd bars were confectionery for VAT

• Exchequer collected 40% more VAT on electricity last year

• HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

• Option To Tax – HMRC processes have changed

• VAT relief for non-business activities

Tax Authorities / Penalties

• Anonymous VAT Penalty Notices Fox Agents

• UK Increasing Late Payment and Repayment Interest Rates

• HMRC yearly average and spot rates

• Late payment interest rates increased

• Upper Tribunal: Deliberate or careless error

• HMRC Guidance: Updates on VAT appeals

• Interest charges on underpaid VAT

• Technical changes to late payment interest, penalties and repayment interest

• HMRC Guidance: How late payment penalties work if you pay VAT late

• HMRC sounds warning on new VAT penalties

• Best Address to Appeal Against a VAT Surcharge

• HMRC Guidance: Penalty Points and Penalties If you Submit your VAT Return Late

• HMRC reminds businesses about new VAT penalties ahead of filing deadline

• HMRC’s new VAT penalties: A fairer system?

• HMRC publish manuals on alternative dispute resolution and litigation and settlement strategy

• VAT: Alternative Dispute Resolution (ADR) new guidance

• HMRC Guidance: Remove penalty points you’ve received after submitting your VAT Return late

• Quality report: Value Added Tax (VAT) annual statistics

• Expert Opinion: The new VAT penalty regime explained

• UK HMRC Provides New Guidance on Alternative Dispute Resolution

• HMRC interest rates revised after Bank of England increases base rate

• UK Confirms it Will Not Proceed with Online Sales Tax

• Isle of Man Notes Change in Interest Rates for VAT and Other Indirect Taxes

• FTT: Default Surcharge: Reasonable excuse

• Isle of Man Notes Change in Interest Rates for VAT and Other Indirect Taxes

• Isle of Man Increases Interest Rates for Late Payment and Repayment of VAT and Other Indirect Taxes

• How to remove penalty points under the new system

• FTT: BACHRA – penalty to director – denial of input tax deduction on Kittel grounds

• HMRC procedural changes for progressing option to tax notifications

• HMRC releases guidelines on VAT penalties and interests for 2023

• A minor change which could mean major headaches – VATupdate

• New guidance on repayment interest

• Tax Agents’ Experience with HMRC’s Digital Services

• HM Revenue and Customs: New penalties for submitting VAT returns or paying VAT late

• HMRC Guidance – Agent Update: issue 104
• HMRC: New penalties for submitting VAT returns or paying VAT late

• Official Statistics Value Added Tax (VAT) annual statistics

• VAT penalties in UK in 2023

• HMRC Guidance: How late payment penalties work if you pay VAT late

• Saffery VAT Update – January 2023

• HMRC Guidance: Repayment interest on VAT credits or overpayments

• Form Tax agents and advisers: temporary authorisation to allow HMRC to deal with your tax adviser (COMP1)

• Isle of Man Changes Penalties and Interest for Late VAT Returns and Payments

• HMRC Webinar: An overview of the new VAT late submission, late payment penalties and interest changes

• Penalties for Late VAT Returns are Changing
• Isle of Man Changes Penalty and Interest Regime for Late VAT Returns, Late VAT Payments
• UT: HBOS PLC – s78 VATA 1994 interest for official error (bad debt relief related)
• The New Year brings new VAT developments

• VAT penalties from 1 January 2023– points add up to penalties

• UK’s New Penalty Regime for VAT Taxpayers in Force

• New Penalty Regime Came into Power

• How to remove penalty points under the new system?

• HMRC Guidance: Penalty points and penalties if you submit your VAT Return late

• UK VAT penalty regime reform 2023 launched

• HMRC Guidance: Default surcharge (VAT Notice 700/50)

• HMRC Guidance: Default interest (VAT Notice 700/43)

• New Penalty Regime for Late VAT Returns

• HMRC Guidance: Repayment interest on VAT credits or overpayments

• HMRC Guidance: Remove penalty points you’ve received after submitting your VAT Return late

• New Penalty Regime for Late VAT Returns

• HMRC Guidance: How late payment penalties work if you pay VAT late

• HMRC Collection: VAT penalties and interest

• UK businesses prepare for new penalty regime in 2023

Technology

• Data Management in the Evolving Tax Function

• VAT as a digital tax: HMRC needs a roadmap

• France VAT Refund App For British Travelers – Tax-Free Shopping Tool Announced

• HMRC reminds businesses about new VAT penalties and interest payments

Territory

• Two Freeports to be established in Wales

TOMS (Tour Operators Margin Scheme)

• TOMS VAT Calculation examples – The Post-Brexit Edition

• Tour Operators Margin Scheme – Negative Margins

• VAT TOMS: No repayment for negative margin

• TOMS – negative margin permitted? The Square case

VAT Group

• Tax point deeming provisions take priority over VAT grouping deeming provisions
• Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

• Of chicken and eggs… (Upper Tribunal – Prudential Assurance Company)

• Prudential Assurance loses at UK Upper Tribunal

• UT: Intra-group VAT services and the time of supply rules

• FTT: INCE GORDON DADDS LLP – Group representative as to economic activity and as to taxable supplies

ViDA

• VAT – Making Tax Digital An Overview of the Making Tax Digital for VAT Regulations.

• Proposed VAT reforms for digital good/services in the EU and how this may impact Northern Ireland

• EU’s VAT in the digital age: implications for the UK

• UK Northern Ireland Brexit complexities on EU VAT in the Digital Age

• Policy paper: Explanatory Memorandum on EU regulation 904/2010 (COM(2022)703)

• Policy paper: Explanatory Memorandum on EU directive 2006/112/EC (COM(2022)701)

• Policy paper: Explanatory Memorandum on EU regulation 282/2011 (COM(2022)704)

War in Ukraine

• UK announces new package of sanctions against Russia and designates additional individuals/companies

Webinar/Event/Podcast

• IVA webinar – 7 February 2023 – Construction and land related services