Tax | VAT updates: October 2021

In this month’s VAT updates, Graham Elliott considers the VAT treatment on covid tests, the Upper Tribunal decision in Babylon Farm and VAT terminology in GB Fleet Hire

Tax | Getting tax out of taxi apps?

The rise of the digital economy is changing the traditional VAT collection landscape with HMRC struggling to extricate tax as providers argue they are providing app services to third parties and many are based offshore. Sean Glancy, indirect taxes partner at UHY Hacker Young, examines the VAT issues