In the face of complaints about the MOSS digital VAT system, particularly from small and micro businesses, the European Commission has launched a public consultation to identify ways to simplify the VAT payments on cross-border e-commerce transactions in the EU, less than a year after introducing a new regime governing digital transactions which it acknowledges has caused difficulties

Property company Copthorn Holdings has won a reprise at the First Tier Tribunal (FTT) over a dispute with HMRC over VAT administration issues which led to a loss of the right to a £2m input tax deduction relating to complex land purchase transfers and a dispute over change of interpretation of the rules by HMRC, described by the Judge as 'a somewhat cynical endeavour', reports Sara White 

Associated Newspapers Ltd, publisher of the Daily Mail and the Mail on Sunday newspapers, has won a First Tier Tribunal (FTT) appeal over the VAT treatment of retailer vouchers it distributed as part of marketing and sales promotions, in what was identified as a complex case which is likely to be subject to further legal argument

Graham Elliott casts his expert eye over the recent controversial VAT cases including the failed HMRC arguments over partial exemption in Volkswagen Financial Services, tick-box rage over HMRC's unyielding online terms and conditions in Garrod and zero rate acceptance in the Colaingrove case over verandahs for caravans

The Irish tax authorities have admitted issuing incorrect tax demands to around 2,000 foreign e-traders who are registered to use the MOSS scheme in Ireland, in some cases for amounts many times higher than the actual sums already paid

In this month’s VAT Q&As, Julie Green, VAT consultant at CCH Consultancy considers time limits for submitting DIY Housebuilders Scheme claims and compliance questions around any requirement to pay VAT on commission for overseas house sales in Spain

Newspaper publishing group Trinity Mirror is facing a £70,900 VAT late payment surcharge, after the Upper Tribunal (UT) reversed an earlier First Tier Tribunal (FTT) decision that that the penalty was disproportionate given that the payment was only one day late

HMRC is under pressure to review the UK’s position on recovery of VAT for holding companies after a judgment by the European Court of Justice (CJEU) in the Minerva and Larentia cases, exacerbated bya number of cases on VAT cost allocation which have been won by taxpayers