Tax | Tax filing deadlines: Jun to Dec 2025

Key dates including VAT returns and balancing payments for those using VAT annual accounting, corporation tax return amendments and P11D reporting

2 Jun 2025

Tax

VAT

HMRC

Tax Compliance

Tax | Supercar circuit wins £13k VAT appeal over ‘collective enjoyment’

HMRC has lost a dispute with the owner of a supercar driving experience in Scotland for reduced 5% VAT during pandemic as ‘collective enjoyment’ argument fails

30 May 2025

Tax

VAT

HMRC

Case Reports

Tax | Walkers loses second poppadom VAT row

The Sensations poppadom is still a crisp in the eyes of HMRC as Upper Tribunal rules they are subject to the standard rate of VAT after Walkers appeal fails on every ground

27 May 2025

Tax

VAT

HMRC

Case Reports

Tax | VAT triggers 22.6% rise in private school fees

The addition of VAT to private school fees since January has sparked debate and a three-day High Court hearing featuring highly regarded KCs, but new figures show the impact of the 20% hit

22 May 2025

Tax

VAT

HMRC

Tax | Brummie restaurateur wins £1.4m tax case despite ‘chaotic record keeping’

The owner of a number of restaurants in Birmingham was not suppressing sales or deliberately filing wrongly as HMRC’s ‘decision was not based on evidence’

22 May 2025

Tax

VAT

HMRC

Tax Compliance

Case Reports

Tax | Businesses given more time to file return at VAT deregistration

A minor tweak to tax rules will see a relaxation of the deadline for final VAT returns when a business deregisters from VAT in event of HMRC processing delays

22 May 2025

Tax

VAT

Tax Compliance

Law and Regulation

Tax | EU to make sellers liable for VAT paid on imports

Foreign traders and online platforms will be responsible for import VAT on distance sales of imported goods across the EU in future

13 May 2025

Tax

VAT

Law and Regulation

Tax | Care providers warned not to use VAT avoidance scheme

HMRC is clamping down on care service providers using VAT grouping to recover VAT on costs in residential care, viewed as tax avoidance

13 May 2025

Tax

VAT

HMRC

Tax Compliance

Tax | Tribunal strikes out £7.4m Kittel VAT fraud appeal

A Yorkshire director of two liquidated companies chased down for millions in unpaid tax for almost a decade sees appeal struck out after failing to co-operate with tribunal

12 May 2025

Tax

VAT

HMRC

Case Reports

Tax | VAT road fuel charges reduced for company cars

Businesses running company cars will see a nearly 6% cut in HMRC’s rates of road fuel charges on VAT returns for new accounting periods from 1 May

1 May 2025

Tax

Business Tax

VAT

HMRC

Tax Compliance

Tax | ‘No evidence at all’ brought by HMRC to £12k VAT appeal

HMRC was not allowed to provide more evidence to the First Tier Tribunal (FTT) resulting in it losing a £12,000 VAT hearing against a London based recruitment consultancy

1 May 2025

Tax

VAT

HMRC

Case Reports

Tax | Wetherspoon loses ‘absurd’ £4.95m cider VAT appeal

HMRC wins the debate over the definition of an alcoholic beverage and how cider is classified as JD Wetherspoon tried its luck when attempting to claim back almost £5m in VAT

24 Apr 2025

Tax

Business Tax

VAT

HMRC

Tax | Black box supplier loses £2m VAT dispute for third time

The Court of Appeal has thrown out a VAT claim by a provider of black box telemetry systems for young drivers, rejecting £2m claim for input tax refund, saying to rule otherwise would be ‘height of artificiality’

15 Apr 2025

Tax

VAT

Case Reports

Tax | Tax tips: seven stages of self employment

Chris Thorpe, technical officer at the Chartered Institute of Taxation (CIOT) provides tips and tax advice to consider when setting up and running a new business 

9 Apr 2025

Tax

Business Tax

Personal Tax

VAT

Tax Compliance

Tax Planning

Tax | VAT on school fees ‘falls on wealthy people’, says chancellor

The government’s defence at the High Court argued that SEND children receive the same standard of education in state schools but damning evidence from the National Audit Office shows otherwise

4 Apr 2025

Tax

VAT

HMRC