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

Essar Oil has confirmed that it is in talks with HMRC to extend its time-to-pay (TTP) arrangement in order to pay off its £770m VAT tax bill from April 2021

In this week’s Q&A, Vivienne Scott, senior VAT consultant at Croner Taxwise, examines the VAT liability when looking at claims when products are sourced in the EU

HMRC has issued detailed guidance on EU VAT payments and compliance with the One Stop Shop (OSS) returns process, which comes into effect from 1 October

Between April and August 2021 HMRC collected £280.4bn worth of tax which is £84.7bn more than this period last year as the economy began to recover post pandemic

In our regular Q&A series, Croner Taxwise VAT adviser Tony Chamberlain reviews changes to the temporary reduced rate of VAT for supplies of catering, holiday accommodation and admissions to attractions from 1 October

The court has dismissed an appeal against a refusal by HMRC to pay a £3.5m repayment supplement where the right to a VAT credit was assigned to a third party involving former Toys R Us shops

Company car purchases fall under specific VAT rules which determine whether the liability can be reclaimed and strict business use only limits. Sarah Kay, technical writer, Croner-i explains the rules

In the last three months HMRC has won 100% of its criminal cases which is up from an overall 88% success rate for 2019-20

The High Court has dismissed to grant a judicial review of a decision by HMRC to refuse to give a taxpayer assurance that he would not be taxed if he ‘rescinded’ repayments of loans to an Employee Benefit Trust (EBT)

New research suggests that a new system of road pricing should be introduced within the next five years to prevent a £30bn shortfall in vehicle taxes

A takeaway owner has been sentenced to two and a half years in prison for purposely avoiding paying £103,000 in tax over the course of four years