The partial exemption de minimis rules on VAT could prove beneficial for buy‑to-let owners but it is critical to review the detailed technical guidance as per HMRC VAT Notice 706, says VAT consultant Neil Warren

The Upper Tribunal has referred questions to the European Court of Justice (ECJ) in a long-running case involving the VAT status of dental care plan payments, saying it needs clarification of whether the services provided are excluded from exemption on the grounds they are ‘debt collection’

HMRC has changed the policy on the VAT treatment of a dwelling formed from the construction of more than one building or from the conversion of non-residential buildings into a dwelling, following several wins for taxpayers over challenges to its original position at the First Tier Tribunal (FTT)

HMRC has laid out the progress it expects to make in its major Making Tax Digital project which it hopes will overhaul and modernise the tax system, despite calls from some quarters for delays to certain aspects of the project

The line between giving straightforward advice and marketing tax avoidance must be more clearly defined for the government’s latest anti-avoidance measure to work, says John Cullinane, tax policy director of the Chartered Institute of Taxation (CIOT)

HMRC’s consultation on proposals for Making Tax Digital (MTD) includes details of plans for taxpayers to opt for a voluntary pay as you go (PAYG) approach, allowing them to make payments at a point of their choosing towards an expected tax liability

The Indian government has passed the long-awaited Goods and Services Tax (GST) Bill to create a single market for VAT style payments, abolishing the country’s complicated fragmented sales tax system, set to come into effect by April 2017

HMRC has issued updated guidance for agents on signing in to VAT online services via the new government gateway login page, after discovering that additional security controls may be causing difficulties with some passwords

Graham Elliott, director, City & Cambridge Consultancy on going concern for non-established persons, transfer of going concern via VAT groups post IMS, non-regulated welfare supplies

The future of the chargeable rate of VAT on digital publications and ebooks is back on the agenda at the EU as the European Commission has announced plans for a two-month consultation with a view to abolishing the current full rate VAT

Families jetting off to Greece for a summer break now that school holidays have started will find VAT rates have been increased on a second tranche of Aegean islands, even though an earlier VAT increase has resulted in a revenue shortfall, according to local reports

Yvette Nunn, director at Berkeley Associates is critical of the harsh treatment meted out by enforcement team tax officials at HMRC about deferral agreements for a business client