Nicholas Hallam, CEO at Accordance, examines what could happen to EU VAT after the UK's vote to leave the union

The environmental charity Friends of the Earth (FoE) has lost a bid to reclaim £1m in VAT related to street fundraising costs, after a First Tier Tribunal (FTT) ruled that money given by supporters as a result of this activity amounted to a donation, rather than a payment for the supply of benefits which included a glossy magazine

The UK must not rush to make wholesale changes following the greater tax flexibility it will be afforded leaving the EU, according to CIOT tax policy director, John Cullinane

Both campaign groups involved in the debate over the UK’s position in Europe have cast doubt over access to the European Court of Justice (ECJ) after next week’s referendum

Police Scotland is the only police force in the UK that is required by HMRC to pay VAT, having paid £76m in tax over the last three years, revealed by Police Scotland Chief Constable, Phil Gormley, in a letter to the Commons Home Affairs Committee

A Conservative Club on the Isle of Wight faces repaying some £17,000 after a First Tier Tribunal (FTT) ruled that membership fees were not exempt from VAT, in a ruling which may see political clubs across the country facing similar bills

HMRC is attempting to force its legal battle over a £97m VAT repayment claim from betting operator Sportech into extra time, by applying directly to the Supreme Court for permission to appeal the most recent judgment in the long running ‘Spot the Ball’ case

Graham Elliott, director, City & Cambridge Consultancy on membership subscriptions to philanthropic bodies, single farm mapyment entitlement units, rights in conversions, VAT exemption, issues over VAT2 form and default surcharge on wrongly charged VAT

The European Court of Justice (ECJ) has ruled that heavily subsidised transport of school pupils is not classed as an economic activity, as it does not match the approach usually adopted by transport service providers, which means that local authorities cannot recover VAT if they provide this service in a Dutch ruling which could affect UK councils 

The craze for adult colouring books has come to the attention of the taxman with HMRC officials reviewing the zero VAT status with a mind to possibly charging VAT at the full 20% rate

Chilango, a fast-food chain selling Mexican food, has had its claim for a £700,000-plus VAT refund denied at a First Tier Tribunal (FTT), which agreed with HMRC’s view that zero-rating did not apply to certain supplies of takeaway food as they were served above room temperature

VAT expert Graham Elliott reviews the latest significant tribunal decisions from the definition of claim clarified in Vodafone and Bratt cases to zero rating issues in residential new build in Andrew Reeves (TC04980) and EU action plan on joint working on VAT