VAT

Tax | VAT updates: August 2015

Graham Elliott, VAT expert, provides essential analysis of the latest rulings in VAT cases from the Supreme Court ruling in Rank Group plc (UKSC 48), VAT recovery for cultural services at Chester Zoo (TC04479) and a curious craft fair rental decision at the FTT in Kati Zombory-Moldovan TC04428

3 Aug 2015

Tax | HMRC sets out VAT policy on printed direct mail

HMRC has published a briefing paper explaining its approach to the correct VAT treatment of direct marketing services using printed matter, which has long been a disputed issue for charities and not for profit organisations, along with the transitional arrangements for the move to a regime where ‘single source’ arrangements are subject to VAT.

16 Jul 2015

Tax Compliance

Image for rank group loses final bet vat appeal over slot machines

Tax | Rank Group loses final bet on VAT appeal over slot machines

The Supreme Court has unanimously dismissed an appeal from the Rank Group seeking to overturn an earlier Court of Appeal decision in favour of HMRC in a long running case involving claims for some £25m of overpaid VAT on certain types of amusement machines using random number generators between 2002 and 2005

13 Jul 2015

Tax | Payroll service provider director banned for £5m VAT failings

The director of a company which collapsed with debts of over £43m owing to HMRC has been disqualified for 11 years, after an Insolvency Service investigation found he breached his position of trust by knowingly instructing the submission of a VAT return which was under-declared by £5m

3 Jul 2015

Tax | VAT updates: July 2015

Our monthly roundup of key VAT cases and critical changes to HMRC guidance including on direct marketing and implications of decision in Newey case over offshore VAT avoidance

1 Jul 2015

Tax | HMRC refreshes VAT MOSS guidance on online returns

HMRC has updated the online information in the VAT Mini One Stop Shop (MOSS) to provide more details on submitting returns online

29 Jun 2015

Tax Compliance

Image for zoo beats hmrc vat reclaim case over animal care costs

Tax | Zoo beats HMRC in VAT reclaim case over animal care costs

Chester Zoo has won its appeal at the First Tier Tribunal (FTT) over HMRC’s demand that it should repay £1.3m in VAT input tax it had claimed for the costs of keeping animals and building new habitats in its grounds

29 Jun 2015

Image for E2 80 98deal or no deal E2 80 99 scottish tax powers

Tax | ‘Deal or no deal’ on Scottish tax powers

Today sees the second day of the Committee stage of the Scotland Bill debated in the floor of the House of Commons, with the focus on the new tax arrangements and the government warning it is a make or break moment for SNP MPs who support Full Fiscal Autonomy (FFA) rather than the current plan to devolve some tax raising powers

29 Jun 2015

Tax | Merlin Scientific LLP wins VAT appeal over business meeting costs

HMRC has lost an appeal over a claim concerning input tax on meetings costs, which the tax inspectors asserted were business entertainment expenses, when in fact the costs were incurred for legitimate business meetings

22 Jun 2015

Image for scaffolder builds case reduction C2 A3400k vat penalty

Tax | Scaffolder builds case for reduction in £400K VAT penalty

A scaffolder who faced nearly £400,000 in penalties for under-declared VAT has had the sums considerably reduced after a First Tier Tribunal (FTT) found fault with HMRC’s calculations, although the tribunal agreed with the tax authorities that his behaviour had been dishonest

12 Jun 2015

Tax | VAT MOSS guidance updated to clarify amendment process

HMRC has updated the guidance on registering and using the VAT mini one stop shop (MOSS) service to incorporate information about correcting VAT MOSS returns when submitting data for digital sales across EU member states

11 Jun 2015

Tax Compliance

Tax | KPMG Pendragon VAT scheme ruled abusive in Supreme Court

The Supreme Court has ruled that a scheme KPMG devised for the Pendragon Group designed to reduce the car sales company’s VAT liability was abusive, marking a victory for HMRC which will now reclaim VAT due and bringing to an end years of legal wrangling over the issue

11 Jun 2015

Image for case report littlewoods vat win court appeal setback hmrc

Tax | Case report: Littlewoods VAT win at Court of Appeal setback for HMRC

In a long-running dispute between catalogue company Littlewoods and HMRC about overpaid VAT and whether capital sums overpaid by a taxpayer should carry simple or compound interest, HMRC has lost the latest round at the Court of Appeal, reports Michael Steed

11 Jun 2015

Image for hmrc clarifies vat rules charity bulk mailings

Tax | HMRC clarifies VAT rules for charity bulk mailings

HMRC has published updated versions of its guidance on the VAT treatment of direct mail and further extended the deadline for charities to comply with new regulations regarding bulk mailings handled under a single contract combining both printing and posting

11 Jun 2015

Tax | Supreme Court throws out Fonecomp VAT appeal

A landmark VAT fraud case has been won by HMRC, protecting as much as £260m of taxpayers’ money, after a carousel fraud amounting to £184,000 involving Fonecomp, which will affect the outcome in up to 60 outstanding VAT cases

5 Jun 2015