Tax | Employment agency loses appeal over £15m VAT invoice dispute

Court rejects appeal by Liverpool employment agency disputing tribunal jurisdiction over HMRC’s right to demand evidence of compliant invoices for multiple transactions

28 Jan 2026

Tax

VAT

HMRC

Case Reports

Tax | HMRC expands AI use for ‘nascent’ tax avoidance

Treasury minister confirms further use of AI at HMRC to ‘identify nascent issues’ including potential tax avoidance and evasion

12 Jan 2026

Tax

VAT

Technology

Tax | HMRC staff charged over tax data leak

Two HMRC officers charged with passing on confidential information about taxpayers in exchange for payment for eight months during covid

9 Jan 2026

Tax

VAT

Tax | Amazon pays £1bn to UK taxman

US tech giant Amazon reported revenue of £29bn in the UK in 2024, paying a total tax bill of £1bn, up 7% on the previous year

7 Jan 2026

Tax

Business Tax

VAT

HMRC

Technology

Tax | 20% VAT on Uber and co taxi apps starts

Ride hailing apps now have to charge 20% VAT on fares as a result of Budget changes removing TOMS tax break, but only in London

2 Jan 2026

Tax

VAT

HMRC

Tax Compliance

Law and Regulation

Tax | HMRC clarifies locum doctor fees not liable for VAT

Following tribunal decision in Isle of Wight NHS Trust case, HMRC revises policy to clarify NHS Trusts and private health providers should have been exempt from VAT on locum doctors fees and should be able to can claim overpaid output tax for last four years

18 Dec 2025

Tax

VAT

HMRC

Tax Compliance

Tax | Hotel La Tour loses £76k input VAT appeal over fees at Supreme Court

HMRC wins long-running VAT case as Supreme Court rules Hotel La Tour was not eligible to claim input tax on professional fees after case shunted through courts for five years

18 Dec 2025

Tax

VAT

HMRC

Case Reports

Tax | Why VAT on food is such a contentious issue

Simon Knivett, VAT manager at HW Fisher, reflects on the hugely complicated and contradictory VAT rules as Morrisons loses the latest food case over the VAT status of rotisserie chickens

18 Dec 2025

Tax

VAT

Tax Compliance

Tax | Morrisons loses £17m VAT case over rotisserie chicken

HMRC has won a case at tribunal after Morrisons disputed VAT liability on its cooled down rotisserie chickens, arguing they should be zero rated

17 Dec 2025

Tax

VAT

HMRC

Case Reports

Tax | Medpro tax case fast-tracked to Court of Appeal

The Court of Appeal fast-tracks HMRC’s appeal against Upper Tribunal decision which ruled lower tribunal erred in application of Martland approach in Medpro case

16 Dec 2025

Tax

VAT

HMRC

Case Reports

Business | Fraudster ordered to repay £5m for second time

Jailed Gateshead fraudster hit with second financial order to repay £5.4m or face 10 more years in prison

5 Dec 2025

Business

Called to Account

VAT

HMRC

Tax | Budget 2025: mandatory e-invoicing by 2029

In a move that is likely to catch many companies off guard, all VAT invoices will have to be produced using an electronic format

26 Nov 2025

Tax

VAT

HMRC

Budget

Tax | Budget 2025: MTD penalties waived in year one

Landlords and self employed caught by phase one of Making Tax Digital (MTD) for Income Tax rules will not have to pay penalties if late filing quarterly updates

26 Nov 2025

Tax

Making Tax Digital

Personal Tax

VAT

HMRC

Tax Compliance

Budget

Tax | Business splitting to save VAT

Neil Warren CTA (Fellow) ATT considers the pros and cons of splitting businesses to reduce VAT liability, with a warning about HMRC’s powers to treat separate entities as a single registration for VAT purposes if they are closely connected 

20 Nov 2025

Tax

VAT

Tax Compliance

Tax | EU to abolish small parcel duty exemption

The European Council is cracking down on the €150 exemption threshold for small parcels arriving from outside the EU, a situtation where they pay zero excise duty

14 Nov 2025

Tax

International Tax

VAT