The owner of a clothing business has lost an appeal in the First Tier Tribunal (FTT) against penalty assessments related to the submission of inaccurate VAT returns
In this month’s VAT round-up, Graham Elliott explains the zero rating decision on children’s face masks and the intricacies of the reverse charge for construction businesses on scaffolding
European authorities have uncovered the largest cross-border VAT fraud scheme ever investigated in the EU valued at an estimated €2.2bn (£1.8bn) in unpaid taxes
The Court of Justice of the European Union (CJEU) has decided that an employee reward scheme that awards vouchers to staff as recognition for good work has a business purpose
Compliance with partial exemption for VAT calculations can be a challenge for finance teams, particularly those using the special method calculation, explains Russell Gammon, chief solutions officer at Tax Systems
HMRC has emailed accountants and tax agents whose clients still use old VAT online accounts to stress that the facility is now closed unless they have agreed a special exemption
In our monthy round-up of cases, VAT expert Graham Elliott examines the rulings in Zaman over burden of proof, management fees in Intelligent Money and giant marshmallows in Innovative Bites
NHS Lothian Health Board has lost a case at the Supreme Court over a historic claim for £900,000 in VAT which HMRC rejected due to lack of supporting evidence
A businessman who was frozen out of his accounts by HMRC has won an appeal at First Tier Tribunal (FTT) relating to VAT and excise duty penalties amounting to £25m