Case reports

Tax | VAT updates: June 2022

In this month’s VAT updates, Graham Elliott considers VAT grouping criteria in HSBC ruling, multiple claims under DIY Housebuilder Scheme and treatment of financial services

Tax | The risks of failing to give security for VAT

The High Court judgment in the Pugsley case is a salutary warning to tax advisors that there is no ‘legitimate expectation’ of independent review into giving security for VAT if offer not properly accepted. David Bloom and Nathaniel Rudolf QC examine the ruling