VAT

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Tax | High Court rules Uber drivers must charge VAT

Uber’s business model has been declared unlawful in London following a ruling in the High Court over whether VAT should be charged on fares

8 Dec 2021

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Tax | High-end matchmaking company wins £1.7m VAT dispute

The Upper Tribunal (UT) has granted the appeal from the upmarket matchmaking business to overturn a 1.7m VAT bill on its services

6 Dec 2021

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Tax | EU fails to collect €134bn in VAT revenues

The latest EU VAT gap figures show that billions of euros a year are lost through VAT fraud due to a widespread failure to clamp down on evasion of the sales tax

3 Dec 2021

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Tax | HMRC to close phonelines in December

HRMC plans to close VAT and corporation tax phone lines for three days in December to allow staff to focus on areas of backlog from the Covid-19 pandemic

2 Dec 2021

HMRC

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Tax | Most land supplies could be subject to VAT

The government is to continue discussions with businesses into the implications of making ‘most supplies’ of land subject to VAT in order to simplify current legislation

1 Dec 2021

Property Tax

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Tax | Q&A: VAT position on supplies of digital services

In our weekly Q&A, Croner Taxwise senior VAT consultant Vivienne Scott, examines the VAT compliance issues when running an ecommerce business selling apps

30 Nov 2021

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Tax | The need to simplify the VAT land exemption

Supplies of land are usually exempt from VAT unless the landowner has opted to tax the land, in which case the supply is standard rated, but there are exemptions, explains Julie Butler FCA

29 Nov 2021

Tax | Court dismissed appeal over £2.5m VAT bill

The Court has dismissed an appeal against a £2.5m VAT bill on insulated roofing panels after the taxpayer argued it was entitled to the reduced rate of VAT

25 Nov 2021

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Tax | HRMC collected £100bn more in tax

Recently released data from HMRC shows that between April and October 2021 HMRC collected a total of £392bn in taxes which is £99.8bn higher than the same period in 2020

19 Nov 2021

Tax | Q&A: VAT green reliefs and energy efficiency

In this week’s Q&A, Croner Taxwise VAT adviser Sally Atkins considers what VAT reliefs are available for householders when investing in green efficiency products in their domestic residences

16 Nov 2021

Tax Compliance

Image for cambridge rowing club wins ps575k vat dispute

Tax | Cambridge rowing club wins £575k VAT dispute

The court has ruled against HMRC after it issued a £575,000 VAT assessment notice to Cambridge University Boathouse Limited (CUBL), after it claimed input VAT on the construction of a boathouse

12 Nov 2021

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Tax | Taxpayer wins appeal over £2.5m misdeclaration penalty

The Court of Appeal has upheld the decision to allow a taxpayer to appeal a £2.5m misdeclaration penalty from HMRC

4 Nov 2021

Tax | VAT policy and sustainability

As the UK focuses on plans to achieve net zero status, Andy Bradford, associate partner, indirect tax, at EY argues the case for shaping VAT policy to reflect sustainability targets and change buyer behaviour

4 Nov 2021