Tax | VAT updates: May 2021

In this month’s round-up of key VAT decisions, Graham Elliott assesses the tribunal rulings in Northumbria Health Care NHS Trust, Step by Step and Balhousie

Tax | EU revamps VAT rules for e-commerce businesses

The EU is set to overhaul the VAT rules for e-commerce businesses which means businesses will have to electronically declare and pay the VAT for all their intra-EU sales in a single quarterly return

Tax | Supreme Court protects care home operator from £800k VAT bill

The Supreme Court’s recent decision in Balhousie Holdings indicates that care home operators, charities and universities may be able to use leaseback arrangements to finance certain new buildings without incurring a hefty VAT liability. Sarah Halsted, national VAT technical officer at RSM, examines the decision

Tax | VAT updates: April 2021

In this month’s VAT updates, Graham Elliott, VAT expert examines recent cases on input tax from charity imported services in Wellcome Trust to DIY Housebuilders Scheme claim relating to property development in Long case

Tax | VAT updates: March 2021

In our round-up of key VAT developments, Graham Elliott focuses on the construction service reverse charge, and decisions in tax tribunals on private dance tuition and place of supply in university education