HMRC plans to start piloting Making Tax Digital from April needs to have the serious reach to really test out the limits of the new VAT reporting system to avoid a botched rollout in April 2019, says George Bull, senior tax partner at RSM

The Hanuman Commercial case at the First Tier Tribunal highlights the nuances of VAT liability when novating contracts. Stan Dencher, specialist tax writer at Croner-I, examines the ruling

VAT receipts now account for 21% (£124bn) of all of HMRC’s tax income, up from just 16% during the recession, and the rise in VAT demands coupled with late payment issues is creating cashflow problems for small businesses, according to analysis by Funding Options

HMRC has called on accounting institutes to help it recruit businesses for its Making Tax Digital for VAT pilot which starts in April 2018, with numbers limited at this stage

Graham Elliott, VAT expert at City & Cambridge Consultancy is surprised at the decision over novation and land rights in Hanuman Commercial, disclosure of VAT avoidance schemes guidance effective, compound interest ruling in Littlewoods

Although there are no plans afoot to update HMRC’s tax treatment of cryptocurrencies such as Bitcoin, HMRC has moved to clarify its position on the virtual currencies, reports Calum Fuller

In a regular timetable update for HMRC's Making Tax Digital, CCH Daily sets out the key dates for the start of VAT quarterly reporting for those above the £85k threshold and the subsequent year end reconciliation tax report. Full rollout of quarterly reporting has been delayed until 2020/21 tax year at the earliest. This list will be updated regularly to reflect any changes to reporting requirements

HMRC has published a brief setting out its policy on the correct tax treatment of payments of advanced learner loans from Student Finance England by educational bodies, after becoming aware that the policy is not being applied consistently

The European Commission is proposing to give member states more flexibility to set VAT rates, and is to extend the VAT exemptions that exist for domestic companies to SMEs trading cross-border, in a bid to encourage business growth and compliance

HMRC is reminding taxpayers and sporting organisations that the concession enabling sports clubs to treat affiliation fees as exempt from VAT will be withdrawn with effect from 1 April 2018

VAT is a European construct so post-Brexit any government could have the freedom to reform this hugely complex and irrational VAT rating system, argues David Whiscombe CTA, partner at BKL

In the case of Frank A Smart & Sons Ltd [2017] CSIH 77, the appeal at the Scottish Court of Session focused on whether a farming company could reclaim VAT on the purchase of single farm payment entitlements (SFPEs). Croner Taxwise VAT consultant Julie Green considers the implications of the appeal judgment against HMRC