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 …
8 January 2025| CATEGORIES: Anaesthesia Associates, Medical care, New VAT guidance, Physician Associates, VAT exemption| TAGS: Healthcare exemption, New HMRC rules
HMRC has published new guidance on the VAT treatment of services provided by Anaesthesia Associates (AAs) and Physician Associates (PAs). Regulation for AAs and PAs by the General Medical Council (GMC) came into effect on 13 December 2024. There is a 2 year transition period. VAT exemption will only apply to the AAs and PAs that have joined the register from the date of registration.
3 January 2025| CATEGORIES: EU VAT, New tax rules, One Stop Shop| TAGS: B2C, EU, Livestreaming, new VAT rules, Virtual events
The EU has introduced new VAT rules for B2C supplies of livestreaming and virtual events from 1 January 2025. VAT is now due based on the place where the consumer belongs. UK VAT rules for these services are unchanged meaning there is a risk of double taxation and non-taxation on supplies between the UK and EU.
19 December 2024| CATEGORIES: EU businesses, Simplified compliance, SME scheme| TAGS: EU, SME Scheme
From 1 January 2025, the EU’s new special VAT regime for small and medium businesses (the SME scheme) will come into effect. The EU has launched a new portal to assist businesses that want to take advantage of the scheme. The rules for the SME scheme are complex. Small businesses planning to implement the national and/or cross-border aspects should carefully review the EU Commission’s published Guides and Explanatory Notes.
15 November 2024| CATEGORIES: EU VAT, Platform economy, VIDA| TAGS: digital reporting requirements, ECOFIN, EU, platform economy, single VAT registration, VIDA
The EU has reached agreement on the VAT in the Digital Age (ViDA) proposal. The Estonian government had previously opposed the ViDA proposal due to concerns about the new deemed supplier regime. The measures are expected to be adopted in stages over the period 2027 to 2035.
18 October 2024| CATEGORIES: Customs, EU VAT, Excise, General Court, Preliminary rulings| TAGS: CJEU, Customs, EU, General Court, VAT
Responsibility for preliminary rulings in six specific areas, including VAT and customs, has transferred to the General Court of the European Union. A new Chamber has been created to specialise in preliminary rulings on questions referred in the relevant areas.
10 October 2024| CATEGORIES: Private school fees, standard rated, VAT registration| TAGS: Budget, HMRC guidance, VAT on school fees
HMRC have published guidance on the introduction of VAT on private school fees. It is advisable that private schools review the guidance and start planning accordingly ahead of any further announcements that are made in the Budget on 30 October 2024.
