5 Major Developments in the United Kingdom

5 Major Developments in the United Kingdom

• United Kingdom introduces its new Developing Countries Trading Scheme (DCTS)

• UK imports and exports: the impact of Brexit

• New portal for VAT payment plans

• HMRC Guidance: Insolvency (VAT Notice 700/56)

• Cut VAT for charging electric cars on the street, says motor industry

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Bad Debts (Relief for Underpaid Sales Invoices)

• HMRC Guidance: Insolvency (VAT Notice 700/56)

• VAT treatment of residential service charges

• “British Telecommunications plc v HMRC – No reasonable prospect of success for claims for VAT relief on bad debts “

• British Telecommunications PLC – UT – procedural case – Bad Debt Relief – whether FTT correct to strike out appeal – yes

• British Telecommunications plc: historical VAT bad debt relief – Upper Tribunal

• BT Group Fails to Get VAT Refund in UK Court Again

• UT: British Telecommunications Plc – claim for relief for bad debts

Bookkeeping

• How long do I have to keep records?

• What records must be kept by a business?

Brexit

• UK imports and exports: the impact of Brexit

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

• Press release: Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023

• Details provided on the Windsor Framework: Introduction of duty reimbursement scheme and a new “green lane”

• Sale of goods to the EU on delivered terms

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

• The Simple way Brexit could help Rethink Complicated VAT Tax in the UK

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

• Eur-Lex: Visit the page on the Protocol on Ireland/Northern Ireland

• Selling from the UK to Europe after Brexit

• Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

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

Composite Supply

• How to characterise a supply – The tests

• Overage Payments – What’s the VAT treatment

• Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service

Coronavirus

• Free COVID-19 PPE in part a ‘business activity’ for Input VAT

Customs

• Open consultation: The future of customs declarations

• HMRC Guidance: Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU

• United Kingdom introduces its new Developing Countries Trading Scheme (DCTS)

• Details provided on the Windsor Framework: Introduction of duty reimbursement scheme and a new “green lane”

• Voluntary standard for customs intermediaries – Consultation

• Open consultation – Introducing a voluntary standard for customs intermediaries

• Customs Advance Valuation Rulings available

• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods

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

• Apply for an Advance Valuation Ruling

• UK’s Customs Valuation Ruling System is Live

• HMRC’s Advance Valuation Ruling Service is Live

• HMRC Guidance: Apply for an Advance Valuation Ruling

• Postponed VAT Accounting PVA

• HMRC Guidance: Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances

• HMRC Guidance: Pay no import duty or VAT on donated medical equipment

• HMRC Guidance: Pay no import duties or VAT on importing goods for testing

• Government announces UK CBAM consultation

• HMRC Guidance: Tariffs on goods imported into the UK

Deduction (Input Tax Credit)

• What Is the De Minimis Rule? VAT Explained

• Recovery of VAT on company cars

• Annual adjustment and standard method override time

• Free COVID-19 PPE in part a ‘business activity’ for Input VAT

• 3D Crowd CIC – FTT – Whether supplies made for business purposes – input tax recovery – taxpayer part win

• FTT: 3D Crowd CIC: VAT recovery on costs incurred in 3D printing PPE

• FTT: 3D Crowd CIC: Input VAT recovery

• MPs raise concerns over VAT treatment of further education

• Paying Back VAT When You Deregister

• FTT: PPX Metal Management Ltd – denial of input tax relying on Kittel principle from a scrap metal merchant)

• Updated Guidance on VAT-Related Payment Claims for Motor Vehicle Supplies

• FTT: Elbrook (Cash & Carry) Ltd – Denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud

• Updated Road Fuel Scale Charges

• Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Move Them to Northern Ireland for Resale

• Recovery of input tax on fuel costs

• Recovering input tax on the charging of EVs

• FTT: Beigebell Ltd (No 2) – Right to deduct restricted under principles in Kittel

Digital Services Tax

• Initial Impressions Of The United Kingdom’s Digital Services Tax

Donations

• HMRC Guidance: Pay no import duty or VAT on donated medical equipment

E-Commerce / Electronic Services

• Updated Notice 700 – The VAT guide

• WooCommerce VAT: A Guide to Selling Cross-Border Compliantly in 2023

• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU

• HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return

• Serviced accommodation, AirBnB and all that VAT

• HMRC Guidance: Apply to import multiple low value parcels on one declaration

ECJ (European Court of Justice)

• Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”

• Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods

• Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value

• Charging EVs ruled to be goods not services

Environmental Tax

• Update on plastic packaging tax

• Scottish Deposit Return Scheme

• Minister Hopes Only ‘tiny’ VAT Sums will Arise from DRS

• Open consultation – Draft regulations: The Plastic Packaging Tax (General) (Amendment) Regulations 2023

• HMRC seeks Feedback on VAT Relief for ESM

• Plastic Packaging Tax Rate Increased

• How the Plastic Packaging Tax works

• UK Changes the Plastic Packaging Tax Rate from 1 April 2023

• HMRC Guidance: Plastic Packaging Tax penalties

• Plastic packaging tax rate increased

• Government announces UK CBAM consultation

• Plastic Packaging Tax – one year after implementation

• VAT and Scotland’s Deposit Return Scheme

Excise

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

Exemption

• What’s the VAT liability of Botox, Cosmetic Treatments?

• What Is the De Minimis Rule? VAT Explained
• Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”

• R (Realreed Ltd) – High Court – Judicial review – Liability of supplies of serviced flats and legitimate expectation – application dismissed – taxpayer loss

• FTT: ILLUMINATE SKIN CLINICS LTD – Exemptions – Health and welfare

• HC: Realreed Ltd (R oao): serviced accommodation exempt?

• The complexities of VAT on building work

• Cut low-cost broadband VAT to help more online, peers say

• Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service

• Option to Tax Notification

• UK Considers Removing VAT on Battery Storage Installed after Solar Panels

• MPs raise concerns over VAT treatment of further education

• FTT: Yorkshire Agricultural Show – Admission fees fell within scope of exemption for fund-raising events

• St Patrick’s International College Ltd and others – education – whether supplies exempt – no – taxpayer loss

• Yorkshire Agricultural Society – FTT – Supply of admission to show – whether exempt and whether assessment out of time

• Retrospectively approving an option to tax

• Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

• HMRC Prescribes Exemption Extension for Pharmacies

• Campaign aims to scrap defib VAT charge

• HMRC confirms VAT treatment of medical supplies by staff under pharmacist supervision

• RCB 5(2023): VAT treatment of services supervised by pharmacists

• FTT: St Patrick’s International College Ltd & Ors: Exemption for supplies of education

• FTT: Supplies of education fail to qualify for VAT exemption

• VAT: Charity exemption for show admittance – The Yorkshire Agricultural Society case

• HMRC Policy Paper: Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

• FTT: YORKSHIRE AGRICULTURAL SOCIETY – Exemptions – Fund-raising events – VAT status of admission fees paid to ‘Great Yorkshire Show’

• FTT: Validity of option to tax

• Was an option to tax valid? The Rolldeen Estates Ltd case

• FTT: Rolldeen Estates Ltd – appellant exercising option to tax for eight years – property in question sold without charging VAT

• VAT exemption extended to cover services supervised by pharmacists – SI 2023/388

Export

• UK imports and exports: the impact of Brexit

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

• Updated Guidance on VAT-Related Payment Claims for Motor Vehicle Supplies

• 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

• Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale

Fixed Establishment

• Where is your business established for VAT?

Fraud / Tax Evasion

• VAT: Mind the gap – HMRC latest figures

• Tax gap for VAT reduced from 14.0% in 2005 to 2006 to 5.4% in 2021 to 2022

• HMRC’s immediate priorities for VAT

• PAC questions HMRC on child trust funds and VAT compliance

• Indian-origin designer VAT scam mastermind jailed in UK for 20 years

• FTT: PPX Metal Management Ltd – denial of input tax relying on Kittel principle from a scrap metal merchant)
• FTT: Elbrook (Cash & Carry) Ltd – Denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud

• FTT: Ellis – company suspected of facilitating fraud – appeal by company against de-registration

• FTT: Beigebell Ltd (No 2) – Right to deduct restricted under principles in Kittel

• FTT: Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to VAT evasion

• FTT determined that Appellant knew the transactions were connected to fraud

Free Trade Agreement

• UK/Australia and New Zealand Free Trade Agreements enter into force

• Two Brand New UK Trade Agreements To Enter Into Force. Are You Prepared?

• Australia-United Kingdom FTA begins 31 May 2023: Preparations for goods traders

• Australia-United Kingdom Free Trade Agreement to commence

• Old bonds, new ties – the Australia-UK FTA

• Helping business to use trade agreements

Implementation / Reform

• GST could be back on the table as Guernsey politicians look at ways to plug budget deficit

Importation

• UK imports and exports: the impact of Brexit
• HMRC Guidance: Trading and moving goods in and out of Northern Ireland
• Sale of goods to the EU on delivered terms
• Apply for an Advance Valuation Ruling

• Import Notice: Russia

• Benefitting from Postponed VAT Accounting in the UK and Other Countries

• Postponed VAT Accounting PVA
• HMRC Guidance: Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
• HMRC Guidance: Pay no import duty or VAT on donated medical equipment
• HMRC Guidance: Pay no import duties or VAT on importing goods for testing

• HMRC Guidance: Pay no import duties or VAT on inherited goods

• HMRC Guidance: Pay no import duty and VAT when importing decorations and awards

• HMRC Guidance: Pay no Customs Duty or VAT on goods for disabled people

• HMRC Guidance: Pay no import duty and VAT on importing commercial samples

• HMRC Guidance: Apply to import multiple low value parcels on one declaration

Intrastat

• Deloitte Intrastat guide 2023

Invoice

• Understanding HMRC VAT Invoice Requirements in the UK

• Credit Notes – what are they and how are they treated?

• Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale

• Check which Records to Keep for Second-Hand Vehicles you Move to Northern Ireland for Resale

• VAT Invoice Requirements in the United Kingdom

Job Opportunity

• Job opportunities in UK and Hungary

Legal Acts

• Lessons from the courts

Liability (Reverse Charge/Withholding)

• HMRC Guidance: HMRC email updates, videos and webinars for VAT

• UK HMRC Confirms VAT Liability of Digital Publications Prior to May 2020

• HMRC’s immediate priorities for VAT

• HMRC Policy paper: VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

• HMRC Policy paper Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

• How to Apply the VAT Reverse Charge in the UK

• HMRC Ruled Offside in Football Agent VAT Appeal

• HMRC Guidance: Fuel and power (VAT Notice 701/19)

• Form: Instruct your bank or building society to pay your VAT by Direct Debit

Margin Scheme

• Sales of Second-Hand Motor Vehicles in Northern Ireland

One Stop Shop

• WooCommerce VAT: A Guide to Selling Cross-Border Compliantly in 2023
• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
• HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return

Place of Supply

• Warning – VAT ahead for Training/Education providers supplying overseas Students (B2C supplies)

• FTT: Sports Invest UK Limited – Place of supply of commission paid to agent by football club was Italy not the UK

• HMRC Ruled Offside in Football Agent VAT Appeal

• FTT: Italian place of supply for €4 million football transfer fee

• Place of supply – The Sports Invest case

• FTT: Zaman – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof)

• FTT: SPORTS INVEST UK LIMITED – place of supply of football agent services – transfer of player from Sporting Lisbon to Inter Milan in 2016

• FTT: Football agent services performed to football club – place of supply is outside the UK

Private Use

• Paying Back VAT When You Deregister

Rate

• Cut VAT for charging electric cars on the street, says motor industry

• HMRC guidance: Digital publications

• Cut low-cost broadband VAT to help more online, peers say

• If you buy a bottle of water, you will pay VAT, but milk is zero rated.

• When to Zero Rate VAT and when to Standard Rate

• VAT rules risk hindering energy efficiency drive, warns CIOT

• MPs press for removal of VAT on audiobooks

• RCB 6 (2023): VAT liability of digital publications

• VAT reform could incentivise the installation of energy-saving materials, says CIOT

• VAT reform could incentivise the installation of energy-saving materials, says CIOT

• HMRC Guidance: Fuel and power (VAT Notice 701/19)

• Government considering changes to VAT on solar battery storage

• FTT: Innate-Essence Limited – Turmeric shots zero-rated as not a beverage

• The sale of ducks is zero rated, but racing pigeons are standard rated

• The burning issue – should VAT be removed from the price of sunscreen?

• Digital Poverty Alliance Calls on UK Gov to Cut VAT on Broadband to 5%

• The Simple way Brexit could help Rethink Complicated VAT Tax in the UK

• Concerns over price rises for period products despite removal of tampon tax

• Calls for government to ditch sunscreen VAT after shock Scots figures

• Aberdeenshire MSP backs call for vat reform on sunscreen products

• VAT: 12 of the Oddest Tax Rules Explained

• Zero Rate on Energy Saving Materials extended to Northern Ireland

• FTT: INNATE-ESSENCE LIMITED (t/a THE TURMERIC CO) – food zero rating – whether a turmeric shot is standard rated as a beverage

• FTT: The Turmeric Co: whether turmeric shots were beverages

• Case: Kids’ driving experiences not like a funfair for VAT – standard rate

• Eels, salmon and trout are VAT free when sold dead or alive, but bream, perch, pike and tench are standard rated

• FTT: Mort – DIY Housebuilders – whether supplies zero-rated – single or multiple supplies)

• 50th anniversary of VAT is a golden opportunity for reform

• Extension of VAT relief for energy-saving materials to Northern Ireland – SI 2023/376

Real Estate/Immovable Property

• British landlords with overseas property rentals set to pay VAT in EU nations

• R (Realreed Ltd) – High Court – Judicial review – Liability of supplies of serviced flats and legitimate expectation – application dismissed – taxpayer loss
• HC: Realreed Ltd (R oao): serviced accommodation exempt?
• The complexities of VAT on building work

• The VAT relief that can bite back!

• Overage Payments – What’s the VAT treatment
• Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service
• Option to Tax Notification

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

• Retrospectively approving an option to tax

• VAT Option to Tax on Commercial Properties

• FTT: Mort – DIY Housebuilders – whether supplies zero-rated – single or multiple supplies)
• FTT: Validity of option to tax
• Was an option to tax valid? The Rolldeen Estates Ltd case
• FTT: Rolldeen Estates Ltd – appellant exercising option to tax for eight years – property in question sold without charging VAT

Real Time Reporting/Continuous Transaction Controls

• Updated Notice 700 – The VAT guide

Refund

• The VAT relief that can bite back!

• VAT refunds guidance

• Heathrow joins calls to bring back VAT-free shopping for tourists

• Treasury Lays Groundwork for Return of VAT-Free Shopping

• Minister Mulls U-Turn on VAT-Free Shopping

• 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
• Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Move Them to Northern Ireland for Resale
• Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

• HMRC Policy paper Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

Registration

• Commission Charged on VAT Element of Sale

• HMRC Guidance: Apply to receive non-financial VAT registration data from HMRC

• PAC questions HMRC on child trust funds and VAT compliance

• Understanding VAT Exposure in Clinical Trials with UK/European CROs

• HMRC to close VAT registration helpline

• What To Do While You Wait For A VAT Registration Number?

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

• Do I Charge VAT as a Sole Trader?

• Paying Back VAT When You Deregister

• How to get the green light on your UK VAT registration

• VAT Compliance Check after Cancelling Registration

Reporting / Compliance

• United Kingdom VAT Guide

• New portal for VAT payment plans

• VAT: New HMRC guidance on error reporting

• UK VAT Compliance 101

• Global VAT Guide: May 2023 VAT Updates

• Commission Charged on VAT Element of Sale

• Everything new businesses need to know about VAT

• UK Government announces new ‘Developing Countries Trading Scheme’

• New HMRC guidance on reporting VAT return errors

• FTT: WWM Rose & Sons Ltd – VAT direct debit does not change VAT due date

• HMRC Guidance: Updates on VAT appeals

• National Audit Office report about MTD

• The Essential Guide to UK VAT Compliance

• HMRC Guidance: VAT guide (VAT Notice 700)

• EY VAT News – 5 June 2023

• FTT: COONLEY TRADING LTD & Anor – whether the first appellant was entitled to the disputed input tax claimed on VAT returns

• Updated Guidance on VAT-Related Payment Claims for Second-Hand Motor Vehicles

• HMRC Closes Old VAT Return Filing Portal as MTD Filings Become Compulsory

• Minister Hopes Only ‘tiny’ VAT Sums will Arise from DRS

• VAT agents and advisers – Updated HMRC standards

• VAT at 50, TAM Day and engaging in public practice

• UK Closes Old VAT Return Portal 15 May 2023; MTD Compulsory for All

• Council failed to declare paper recycling VAT

• VAT: 12 of the Oddest Tax Rules Explained

• HMRC Policy paper: Tax administration and maintenance summary: Spring 2023

• Ryan March 2023 Highlights

• Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Export them to the EU for Resale

• Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale
• Check which Records to Keep for Second-Hand Vehicles you Move to Northern Ireland for Resale

• UK Annual Tax Receipts Hit Record High with 9.9% Increase

• VAT Portal to Close for Annual Filers

• FTT Sports Invest UK – Intermediary/agent of football players

• UK closes old VAT return portal May 2023; MTD compulsory for all

• HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return

• How VAT works

• Quantifying VAT Compliance Costs

SME (Small and Medium- Sized Enterprises)

• Do I Charge VAT as a Sole Trader?

Supply of Goods

• When to Zero Rate VAT and when to Standard Rate

• Recovering input tax on the charging of EVs

• Charging EVs ruled to be goods not services

Tax Point (When the Chargeable Event Occurs)

• FTT: WWM Rose & Sons Ltd – VAT direct debit does not change VAT due date

• UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group)

Taxable Amount

• Scottish Deposit Return Scheme
• Customs Advance Valuation Rulings available

• VAT regs for deposit schemes broadly welcomed

• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods

• HMRC VAT crackdown on gifts to social media influencers

• Minister Hopes Only ‘tiny’ VAT Sums will Arise from DRS
• HMRC Guidance: Apply for an Advance Valuation Ruling
• VAT and Scotland’s Deposit Return Scheme

Taxable Person

• VAT: Business or non-business? The 3D Crowd CIC case

• Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

Taxable Transaction

• HMRC Guidance: HMRC email updates, videos and webinars for VAT
• R (Realreed Ltd) – High Court – Judicial review – Liability of supplies of serviced flats and legitimate expectation – application dismissed – taxpayer loss
• HMRC Policy paper: VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd
• HMRC Guidance: Fuel and power (VAT Notice 701/19) – VATupdate
• HMRC VAT crackdown on gifts to social media influencers
• HMRC Guidance: Fuel and power (VAT Notice 701/19)
• HMRC Guidance: Pay no import duty and VAT when importing decorations and awards
• HMRC Guidance: Pay no Customs Duty or VAT on goods for disabled people
• HMRC Guidance: Pay no import duty and VAT on importing commercial samples

Tax Authorities / Penalties

• UK Increase Late Payment and Repayment Interest Rates

• HMRC VAT notice of assessment of tax (VAT central assessments)

• Time-to-pay arrangements – online

• Deliberate vs careless errors

• New HMRC guidance on reporting VAT return errors

• HMRC VAT Rulings – How reliable are they?

• FTT: Nations Recruitment Ltd: Default Surcharge – whether reasonable excuse

• A ‘Fairly Interesting’ VAT development

• United Kingdom and Isle of Man – Change to interest rates applied to late VAT payments and overpayments

• VAT – What is reasonable care?

• FTT: COONLEY TRADING LTD & Anor – whether the first appellant was entitled to the disputed input tax claimed on VAT returns

• Newly introduced penalties within the VAT eco-system

• Changes to HMRC interest rates following Bank of England rate change

• HMRC sent Clients’ VAT Penalty Notices to Agents’ Homes

• Isle of Man: Interest rates for VAT and other indirect taxes

• How HMRC now handle penalties for late VAT returns and payments

• HMRC interest rates for late and early payments

• HMRC to close VAT registration helpline

• UK Increasing Late Payment and Repayment Interest Rates

• UT: HBOS PLC – s78 VATA 1994 interest for official error

• HMRC Guidance: Compliance checks: unannounced visits for inspections — CC/FS4

• FTT: ABA Motors Ltd – hardship application – application granted

• FTT: Zaman – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof)
• VAT Compliance Check after Cancelling Registration

• VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”?

• VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”?

• FTT: Ellis – company suspected of facilitating fraud – appeal by company against de-registration
• HMRC Guidance: Plastic Packaging Tax penalties

TOMS (Tour Operators Margin Scheme)

• Providing Serviced Residential Accommodation (R2SA) – How do I account for VAT on this activity?

• Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value
• Serviced accommodation, AirBnB and all that VAT

VAT Group

• UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group)

• Italy: UK VAT Groups not Recognized Beginning 2021

• UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group)

ViDA

• Warning – VAT ahead for Training/Education providers supplying overseas Students (B2C supplies)

War in Ukraine

• Import Notice: Russia