14 January 2026| CATEGORIES: New VAT guidance, VAT exemption| TAGS: locums, New HMRC policy, vat exemption, VAT refund
HMRC has issued Revenue & Customs Brief 9 (2025) (RCB9) following its loss in a First-tier Tribunal case concerning the VAT treatment of supplies of locum medical practitioners. RCB9 sets out the circumstances in which businesses may be entitled to reclaim overdeclared output VAT on supplies of locum doctors.
9 December 2025| CATEGORIES: B2B, e-invoicing, UK| TAGS: digital transformation, e-invoicing, HMRC
The government announced in the Autumn Budget 2025 that e-invoicing will become mandatory for all VAT invoices from April 2029. This represents a major shift in how UK businesses issue, receive and process invoices. Businesses should start preparing now.
30 October 2025| CATEGORIES: Business acquisition, Milestone| TAGS: RBCVAT, Tax tech, VAT advisory, VAT compliance, Way2VAT
RBCVAT has been acquired by Way2VAT, strengthening the combined group’s position as a leading provider of global VAT compliance, advisory and recovery solutions. The transaction brings together RBCVAT’s deep technical VAT advisory and compliance expertise with Way2VAT’s advanced, AI-powered global VAT recovery technology.
3 October 2025| CATEGORIES: e-invoicing, Platform economy, Single VAT registration, VAT in the Digital Age, VIDA| TAGS: EU VAT news, European Commission, VIDA
The European Commission has published its implementation strategy for the VAT in the Digital Age (ViDA) package, presenting actions to support businesses and Member States with the practical implementation of the requirements. The Commission estimates that the ViDA package will generate €51 billion in savings for businesses.
24 June 2025| CATEGORIES: New VAT policy, Pension fund costs, VAT deduction| TAGS: investment costs, New HMRC rules, pension funds, VAT
Revenue & Customs Brief 4 (2025) provides details of an HMRC policy change to VAT deduction rules in relation to pension fund costs. Investment costs will no longer be viewed as subject to dual use. All associated input tax will now be seen as the employer’s and recoverable by the employer, subject to normal deduction rules.
17 June 2025| CATEGORIES: Charity, fundraising, HMRC guidance| TAGS: fundraising, New guidance, Revenue & Customs Brief, VAT
HMRC has updated guidance on the VAT treatment of income received from charity fundraising events following an Upper Tribunal decision. Revenue & Customs Brief 3 (2025) clarifies that the fundraising objective can coexist with other equally important aims, as long as fundraising remains one of the main goals.
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.
