A restaurateur behind Glasgow’s Cyan Restaurant has been disqualified for nine years after failing to pay a £195,000 VAT bill.

Government sets aside more funding to help businesses train staff to handle customs regulations after the UK leaves the EU, but business urged to apply early before funds run out

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers whether the provision of nursery education is non-business, the case of a DIY housebuilder who took HMRC to tribunal after the failure of an Alternative Dispute Resolution process, a new angle on the provision of management services to overseas subsidiaries and the end of the road for the Smart case on input tax for farm subsidies

HMRC is to automatically enrol over 145,000 VAT-registered UK companies into the economic operator registration and identification (EORI) customs system to reduce the risk of Brexit disruption to trade

Businesses need to prepare for the EU’s Four Quick Fixes, the latest attempt to refresh the VAT system for intra-EU movement of goods, effective from January 2020. Rob Janering, associate director at Accordance explains the impact on supplies when call-off stock arrangements and chain transactions take place

In our regular Q&A series, Croner Taxwise VAT adviser Janis Kirkham considers whether a car bought for business use actually falls within the qualifying rules for VAT recoverability

An estimated 120,000 businesses have missed the deadline to sign up for Making Tax Digital for VAT, meaning that technically they should be due a penalty from HMRC

Julie Butler FCA considers the VAT implications when selling a racehorse from shared ownership to applying the business economic activity test, particularly in light of the McMorris case

In our regular Q&A series, Croner Taxwise VAT adviser Priyesh Mistry explains the VAT rules for third parties and whether VAT is charged at the standard rate when invoicing services from a non-UK based supplier

The UK continues to charge VAT on e-books, audio books and online newspapers despite changes to EU VAT rules introduced last year and since adopted by a growing number of member states

HMRC has issued a last-minute update to its guidance stating that it will not be sending out confirmation emails on receipt of Making Tax Digital for VAT submissions

The UK’s digital tech businesses are positive about tax compliance but struggle with the complexity of some requirements, notably VAT and employment taxes, according to HMRC research

Half of small businesses say they have made mistakes when sending in their VAT return and only a quarter are confident they have the figures correct despite spending more than an hour checking

The deadline for the first round of VAT returns under Making Tax Digital (MTD) is fast approaching – here’s what you need to know if you haven’t already filed your first VAT return via MTD

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers group registrations in Baillie Gifford, transport of disabled people in Jigsaw Medical, charities VAT recovery in University of Cambridge and treatment of bank note supplies in Clydesdale