Businessman Imtiaz Rashid’s attempt to purchase a house in cash led to HMRC’s discovery of his £200,000 tax fraud, Leeds Crown Court heard

Tesco has won a dispute at the First Tier Tribunal (FTT) against HMRC over whether the supermarket giant is entitled to a refund on the VAT charged by third parties relating to its Clubcard loyalty scheme, with reference to the similar Aimia VAT case over the Nectar reward scheme

The rise of the gig economy raises questions about the chargeability of VAT and liability under supply and service principles, highlighted by legal action against Uber over disputed VAT. Robert Marchant, VAT partner at Crowe Clark Whitehill examines the issues at play

Waitrose has followed Tesco’s lead to become the second major UK supermarket to cut the price of women’s sanitary products in order to cover the cost of the 5% ’tampon tax’ for consumers

This month sees e-commerce giant eBay start charging 20% VAT on its fees to tens of thousands of businesses trading in the UK, in line with HMRC’s tougher stance against online traders who fail to register for VAT returns

Graham Elliott, VAT expert at City & Cambridge Consultancy considers altered building status in J3 Building VAT case, payable orders for VAT withdrawn, care services decision reflects EU parity

HMRC has published a brief setting out its revised policy on the VAT zero rate for new buildings intended for use solely as care homes, following a series of legal cases turning on this issue

The government's decision to delay Making Tax Digital quarterly reporting until 2020 was welcomed by the tax profession and business, and signalled recognition that HMRC itself was not ready for the digital overhaul of tax reporting as the project was flagged as high risk amber/red in the Infrastructure and Projects Authority (IPA) annual report. Sara White, editor of Accountancy considers the implications 

Building contractors are likely no longer to be required to pay VAT on subcontractors’ services on new build student accommodation following a First Tier Tribunal (FTT) tax ruling, although this will depend on the precise circumstances of each development

From 1 November 2017, VAT will be charged on roaming services used by UK consumers outside the EU due to the government removing the ‘use and enjoyment’ rule on telecommunication services provided to consumers, as announced in Spring Budget 2017

Stanley Dencher, specialist tax writer at Wolters Kluwer, considers two recent cases which HMRC has lost regarding whether input VAT is recoverable on company car purchases when private use is prohibited

HMRC has updated VAT Notice 700/58: treatment of VAT repayment returns to confirm when a repayment return is recorded as being received, as HMRC plans to phase out government cheques for VAT refunds