22 May 2025| CATEGORIES: e-Commerce, IOSS| TAGS: e-commerce, EU, foreign businesses, new VAT rules, platform economy
The European Commission has announced new VAT rules relating to distance sales of imported goods. The aim is to reinforce the collection of VAT and encourage increased use of the Import One Stop Shop (IOSS) by foreign traders and platforms.
9 May 2025| CATEGORIES: Court of Appeal, insurance intermediary services, irrecoverable VAT| TAGS: black box insurance, VAT appeal
The Court of Appeal dismisses taxpayer’s appeal on whether VAT is recoverable on the provision and installation of black boxes in vehicles insured under policies it facilitated.
2 May 2025| CATEGORIES: Compliance checks, HMRC guidance, Interactive tool| TAGS: HMRC, Interactive guidance
HMRC has launched a new free online Interactive Compliance Guidance tool to help businesses and individuals understand HMRC compliance checks. It brings together existing compliance guidance and videos in one place, making it easier to find and navigate the appropriate information.
30 April 2025| CATEGORIES: Customs, reform, simplification, VAT| TAGS: business donations to charity, Capital Goods Scheme, Online marketplaces, Temporary admission relief
The government has published a policy document Spring 2025 Tax Update: simplification, administration and reform summary. It announces a package of tax and customs administration and simplification measures, including some significant VAT reforms.
25 April 2025| CATEGORIES: Care sector, HMRC guidance, tax avoidance, VAT grouping| TAGS: HMRC, tax avoidance, VAT grouping
HMRC is to crackdown on particular VAT grouping structures they consider to be a form of tax avoidance in the care sector. Care providers operating VAT grouping arrangements should carefully review their current VAT accounting practices and seek tax advice where necessary.
28 March 2025| CATEGORIES: HMRC, HMRC consultation, Spring Statement 2025, Tax, tax compliance| TAGS: penalty regime, public consultations, Spring Statement, tax avoidance, tax measures
The UK chancellor, Rachel Reeves, delivered her Spring Statement this week. While no tax rises were announced, details of a number of key tax related measures and new consultations were published in the accompanying documentation.
26 March 2025| CATEGORIES: judicial review, Private school fees, VAT case| TAGS:
A case challenging the government’s decision to impose VAT on private school fees will take place in the High Court next week. The specific arguments are that the policy contravenes Article 2 of the First Protocol (right to education) of the ECHR, both on its own and when read in conjunction with Article 14 (protection from discrimination).
20 March 2025| CATEGORIES: digitalisation, e-invoicing, HMRC, HMRC consultation, tax compliance| TAGS: AI, consultations, customs simplifications, e-invoicing, HMRC
At an event marking the twentieth anniversary of the establishment of HMRC, Exchequer Secretary to the Treasury, James Murray MP, delivered a speech reflecting on the past 20 years and highlighting plans for the future of the tax authority.
28 February 2025| CATEGORIES: e-invoicing, HMRC consultation| TAGS: e-invoicing, HMRC consultation, UK
HMRC have published a consultation on Electronic invoicing: promoting e-invoicing across UK businesses and the public sector. The government is seeking views from a range of stakeholders on standardising e-invoicing, and how to support the increased adoption of e-invoicing.
24 January 2025| CATEGORIES: EU VAT, VAT after ViDA| TAGS: EU, Strategic report, VAT
The EU Commission has published VAT after VIDA: Reflections on the Future of VAT. The report was prepared by the VAT Expert Group (VEG) at the request of the Commission. It is a strategic report that examines both long-term and immediate strategies for modernising the VAT system. The aim is to provide the Commission with ideas …
