The director of a construction training  and consultancy company based in the North East has been disqualified for three years and six months following an investigation by the Insolvency Service, which found that he had failed to make VAT payments for over a year and owed HMRC over £160,000 in PAYE and National Insurance contributions.

The First Tier Tribunal (FTT) has dismissed an appeal by Mrs Ahmad against HMRC’s decision to refuse repayment of VAT paid on the import of artworks exhibited in London and subsequently returned unsold to the US, highlighting the risks of not preparing the correct customs declaration in advance for imports.

Health and fitness club operator Esporta has lost its claim at the Court of Appeal for repayment of £1.3m VAT on debts recovered from members who had stopped paying the monthly fee, which it argued should be viewed as damages or compensation for breach of contract rather than consideration for the supply of services for VAT purposes

A franchisee of the takeaway sandwich chain Subway has lost the latest in a string of legal actions to prevent its toasted sandwiches from being standard-rated for VAT, following a Court of Appeal decision with implications for a number of fast food outlets.