As we head into 2022, Tim Walford-Fitzgerald, partner at HW Fisher shares his expectations for the property market and the six major tax considerations you need to be aware of

In this month’s VAT updates, Graham Elliott examines key VAT rulings in Mandarin case over evidence for place of supply, supplementary claims at Cambria Automobiles et al and VAT exemption for religious retreat fails

HMRC has reported that VAT receipts have decreased by 22% from around £128bn last year to £100bn in the tax year ending 2021

As the new Making Tax Digital (MTD) for VAT deadline approaches for over a million small businesses, research from Intuit QuickBooks finds that accountants and bookkeepers are investing a significant amount of time getting clients compliant

Total tax revenues across the UK dropped by £33.4bn last year, according to the annual revenue release from the Organisation for Economic Co-operation and Development (OECD)

 A Court has upheld the amendment of £190,000 to a VAT return and a £5,405 penalty, ruling that the taxpayer had deliberately tampered with his company’s documents 

Uber’s business model has been declared unlawful in London following a ruling in the High Court over whether VAT should be charged on fares

The Upper Tribunal (UT) has granted the appeal from the upmarket matchmaking business to overturn a 1.7m VAT bill on its services

The latest EU VAT gap figures show that billions of euros a year are lost through VAT fraud due to a widespread failure to clamp down on evasion of the sales tax

HRMC plans to close VAT and corporation tax phone lines for three days in December to allow staff to focus on areas of backlog from the Covid-19 pandemic

The government is to continue discussions with businesses into the implications of making ‘most supplies’ of land subject to VAT in order to simplify current legislation

In our weekly Q&A, Croner Taxwise senior VAT consultant Vivienne Scott, examines the VAT compliance issues when running an ecommerce business selling apps