HMRC has revised down sharply its estimate of the transitional cost to business of implementing its flagship Making Tax Digital programme to £109 rather than £280 as originally forecast, following the decision to limit the number of businesses required to switch to digital updates and confining the first implementation to VAT reporting only

The European Commission has put forward rules designed to make the EU's VAT system more fraud-proof and to close loopholes which can lead to large-scale VAT fraud, by enabling member states to exchange information more quickly and cooperate more closely to tackle losses estimated to be over €50bn a year

Graham Elliott, VAT expert at City & Cambridge Consultancy considers legal costs disallowed in Praesto VAT case, exempt membership subscriptions, CLEU backs farmer's flat rate scheme

In a Budget bereft of detail on Making Tax Digital, the government did confirm that it will release a revised costings document on the impact of the introduction of the VAT reporting changes on 1 December

The Budget 2017 is unlikely to be looked back upon with particular sepia-tinged fondness by anyone, but the Chancellor did just enough to satisfy business, says the Institute of Directors head of taxation Stephen Herring

Mark Cawthron LLB CTA assesses the first autumn Budget in 20 years, outlining the key measures and stressing that a far from radical Budget actually disguised a number of significant tax measures 

The VAT threshold has been frozen at £85,000 for the next two years to give the government time to review the current system and consider proposals for reform

For the first time, the Scottish Police Authority and Scottish Fire and Rescue Service will be able to recover VAT incurred on their purchases, the Chancellor confirmed in the Budget

The government is to extend HMRC’s powers to combat online VAT fraud, with new legislation to be effective from April 2018, the Chancellor announced in the Budget

The government has published the Taxation (Cross-Border Trade) Bill to allow it to establish a standalone customs regime, and ensure that VAT and excise legislation operates effectively, following the UK’s withdrawal from the EU

HMRC has published a brief covering a change in policy concerning the VAT treatment of pension fund management services provided by regulated insurance companies, which means it is delaying implementation of the new rules until 1 April 2019

There have been rumours that the Chancellor could lower the £85,000 VAT threshold in tomorrow's Autumn Budget which would come as a blow to small businesses, who currently stall growth and tread water at £84,000 to avoid a VAT charge, explains Sara White, editor of Accountancy