Suggestions that the government is planning a new ‘sin tax’ on vaping, in order to raise an additional £40m in tax revenue to help fund its commitment to a £20bn boost in NHS funding, have been strongly opposed by the UK Vaping Industry Association (UKVIA) on the grounds the move risks damaging public health

Companies that collect instalment payments for other organisations are not exempt from paying VAT, according to the judgment in the DPAS case by the Court of Justice of the European Union (CJEU)

Graham Elliott, VAT expert at City & Cambridge Consultancy on place of supply issue at stake in Hutchison case, housing renovation under 10-year rule, claiming VAT where not charged by the supplier in Zipvit

HMRC has amended legislation to shut down a VAT avoidance scheme in which financial services exploit current rules using offshore looping

HMRC has published a brief explaining its policy on the VAT accounting treatment of car sales promotions where payments are said to be made by motor dealers to finance companies on behalf of the end customer, amid concerns that dealerships and others are adopting different approaches to these dealer deposit contributions (DDCs)

An amendment to the Brexit customs paper, passed by a narrow majority in Parliament on Monday, which will see the UK exit the EU VAT regime is also likely to increase costs for UK consumers buying goods directly from EU businesses, RSM is warning

HMRC has assessed 18 software suppliers as having met its requirements for Making Tax Digital for VAT, ahead of the mandatory deadline for online filing next April, while its public trial for businesses who will have to keep and submit digital records will not now start until later this year

Is a definitive EU VAT system closer to being realised with Germany’s acceptance of a one-stop shop (OSS) for VAT on distance sales, asks Nicholas Hallam, CEO of Accordance

Following an earlier consultation, the government is proposing to allow non-corporate entities to join VAT groups, subject to certain conditions, with a measure included in draft Finance Bill 2018/19

The government has issued draft Finance Bill 2018-19, including draft legislation for at least 33 significant measures affecting employment tax, simplification of Gift Aid, company car tax liability, Making Tax Digital penalty regime and new rules for tax under IFRS 16 Leases, reports Sara White

Graham Elliott, VAT expert at City & Cambridge Consultancy on input tax where purchases not received, reduced rate insulation reversal, distance selling and goods delivery

Many overseas online traders are still not paying VAT on the goods they sell despite government efforts to force them to do so and the situation may get worse in the wake of Brexit, according to MPs