Highlights
- April 1, 2022
- Policy paper Spring Statement 2022; 0% VAT on Energy Saving Materials & Delay implementation of penalty reform by 9 months to January 2023
- UK consultation on potential new online sales tax
- HMRC Guidance: Check if you need to notify HMRC about an uncertain tax treatment
- HMRC internal manual: Uncertain Tax Treatments by Large Businesses Manual
Other recently posted newsitems on the UK
Brexit
- After Brexit: Triangulation & Call Off Stock
- Boris Johnson hints at further delay of post-Brexit EU import checks
- Brexit onslaught deepens as a third of all UK firms exporting to EU simply vanish due to red tape knockout
- HMRC Collection: Webinars about border requirements and moving goods between Great Britain and the EU
- Letters to businesses about importing and exporting goods between Great Britain and the EU
- UK Brexit VAT and duties refunds on Inward Processing
Customs
- HMRC Guidance: Community, Common Transit and TIR newsletters
- HMRC Guidance: Guidance Manually arrive your goods in the UK
- HMRC Guidance: Launch of new services for guarantee checking and New Computerised Transit System (NCTS) availability for traders
- HMRC Guidance: Tariffs on goods imported into the UK
- HMRC Guidance: UK trade agreements with non-EU countries
- HMRC Policy paper Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK
- Importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation
- Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Judgment
- Liability for duty and any penalty will fall to the importer If an import declaration is wrongly made to Importers Knowledge
- Press release UK and US resolve steel and aluminium tariffs issue
- UK Parliamentary committee calls for development of UK Carbon Border policy
- UK Publishes Finance Act 2022: Measures to reform the UK’s Tonnage Tax regime
- United States and UK reach tariff agreement on steel products under Section 232
- USTR announces 232 tariff agreement with the United Kingdom, reinstates some China Section 301 product exclusions
- VAT and Customs Duty: how compliant are you?
Deduction
- FTT: No input tax recovery for supplies made by an associated company that had not paid the output tax
- FTT: Restriction of deduction of input tax under the “Kittel” or “Fini” principles
- Hippodrome Casino: floorspace-based override appropriate for casino – FTT
- When might VAT be recoverable in connection with selling shares in the UK?
- Y4 Express Ltd – Upper Tribunal decides that input VAT on postage payments was not recoverable
ECJ Customs
E-Commerce
- Corrections to VAT distance-selling rules
- HMRC Guidance Completing a One Stop Shop VAT Return
- HMRC Guidance Sending parcels to and from Northern Ireland
- HMRC Policy paper: Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
- Non-UK suppliers of services to UK consumers
Electric vehicles
Energy/environment
- Energy-saving materials guidance
- Energy Saving Materials – What is changing?
- Five proactive steps to prepare for expected carbon measures
- HMRC Guidance: Climate Change Levy rates
- HMRC Guidance: Energy-saving materials and heating equipment (VAT Notice 708/6)
- HMRC Policy paper: The Value Added Tax (Installation of Energy-Saving Materials) Order 2022
- New VAT Fuel Scale Charges from 1 May 2022
- Rishi Sunak urged to cut VAT on fuel as drivers are hit by record prices
- VAT treatment Changes to the installation of Energy Saving Materials
Excise
- Fuel duty cut by 5p per litre for a year, VAT on household green energy equipment like solar panels and heat pumps is scrapped for 5Y
- HMRC Guidance: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022
Exemption
- FTT: Partial exemption – Recovery of residual input tax
- Taxpayer victory leads to room hire VAT exemption
- VAT & Partial Exemption – Ability to adjust for Covid Impact
Fraud
- FTT: Whether Ablessio principle only applicable to party committing VAT fraud itself
- Official Statistics: VAT gap estimates – VAT Gap of £8.6bn
- Peers debate tax gap – VAT gap in the spotlight
Import of Goods
Late payment interest
Legislation
Liability to pay VAT
Making Tax Digital
- Addressing the challenges of MTD for VAT
- HMRC Guidance: Help and support for Making Tax Digital
- HMRC Guidance: Making Tax Digital for Business — stakeholder communications pack
- HMRC Policy paper: Making Tax Digital
- HMRC Research and analysis: MTD – additional VAT revenue of approximately £185m
- HMRC: VAT records for Making Tax Digital
- Making Tax Digital for VAT – Expansion
- Making Tax Digital for VAT – extra revenue calculated
- Non-compliance risk for “laggards” as MTD for VAT lands
- Phase Three of Making Tax Digital for VAT
- Research proves MTD increases tax revenue, says HMRC
- The UK is making VAT digital – MTD reaches its next milestone
- United Kingdom to Mandate Electronic VAT Through Making Tax Digital (MTD)
Margin scheme
Online Sales Tax
- Consultation on Online Sales Tax released
- Exploring the pros and cons of an online sales tax
- Majority of retailers in UK back online sales tax
- Online sales tax: A new tax for the digital age?
- UK consultation on potential new online sales tax
- UK Government Considers Case For New Online Sales Tax
Other
- Authorising a Tax Agent: HMRC introduce new Form 64-8 requirement
- Crime doesn’t pay……..VAT. Is there tax on illegal activities?
- Five operational UK VAT updates affecting systems, data, processes and controls
- HMRC Guidance: Agent Update: issue 94
- HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)
- HMRC Guidance: Motoring expenses (VAT Notice 700/64)
- HMRC internal manual: Insurance Premium Tax
- HMRC Policy paper: Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting
- HMRC provides some clarity on VAT treatment of termination and compensation payments
- Indirect Tax Considerations For US Businesses Trading With The UK
- Ministry of Finance postpones the obligation to integrate payment card accepting devices with cash registers
- Motoring costs – A guide
- Official Statistics Value Added Tax (VAT) annual statistics
- Overwhelming political resistance to GST idea in Guernsey
- Planning Permission and VAT: The Devil is in the Detail
Penalty
- Avoiding a Default Surcharge. Reasonable Excuse – Update
- FTT: Mitigation of penalty
- HMRC Guidance: Compliance checks: penalties for VAT and excise wrongdoing – CC/FS12
- HMRC Guidance: Default surcharge (VAT Notice 700/50)
Place of supply
Plastic Tax
- Ask the expert: What does the new Plastic Packaging Tax mean for businesses?
- HMRC Collection: Plastic Packaging Tax – Registrations are open as of April 1, 2022
- HMRC Guidance: Completing your Plastic Packaging Tax return
- HMRC Guidance: Decide if you need to register for Plastic Packaging Tax
- HMRC Guidance: Examples of tests and calculations for Plastic Packaging Tax
- HMRC Guidance: How to work out the weight of packaging for Plastic Packaging Tax
- HMRC Guidance: Plastic Packaging Tax force of law guidance
- HMRC Guidance: Register a group of companies for Plastic Packaging Tax
- HMRC webinars on Plastic Tax
- HMRC: Guidance Plastic Packaging Tax: steps to take
- Plastic packaging tax – could you be liable to someone else’s tax bill?
- Plastic Packaging Tax (PPT) – Effective from 1 April 2022
- Plastic Packaging Tax UK – in force from 1 April 2022
- Plastic Packaging Tax: all you need to know before April
- UK Plastic Packaging Tax – are you ready?
- UK Tax Authority issues further guidance on UK Plastic Packaging Tax
Postponed VAT Accounting
- Access Issues to Postponed VAT Accounting (PVA) Statements
- HMRC Guidance: Get your postponed import VAT statement
Rate
- Chancellor rejects calls to remove VAT from defibrillators
- Climate think tank E3G suggests cutting VAT on insulation
- FTT: VATA 1994, section 73 – food and drink for take-away, eat-in, and deliveries
- FTT: Zero rating – General item no. 1 of Group 1 Schedule 8 VATA – confectionery – cakes – flapjacks
- Government rejects calls to cut VAT at public electric car charge points
- UK 20% tourism & hospitality VAT rate returns 1st Apr 2022
Reform
- Policy paper Spring Statement 2022; 0% VAT on Energy Saving Materials & Delay implementation of penalty reform by 9 months to January 2023
- Policy paper: Changes to the VAT treatment of the installation of Energy Saving Materials in in Great Britain
- Rishi Sunak’s Spring statement today: From fuel duty cuts to tax and energy bills
- Spring Statement 2022: VAT
- Spring statement 2022: VAT relief for ESMs will be extended from April 2022, including a time-limited zero rate for the installation
Refund
- End Customers Can No Longer Address Claims for Overcharged VAT to HMRC, United Kingdom Says
- FTT: Claim for repayment of VAT wrongly paid
- HMRC blocks third-party VAT refund claims
- HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme
- HMRC tax refunds taking longer than usual
- How non business income affects VAT recovery
- Revenue & Customs Brief 7 (2022): Claiming a repayment of overpaid import VAT on dental prostheses
- Way2VAT launches galaxy-first ‘smart’ VAT/GST-savvy Mastercard
Reporting
- Form: Tell HMRC about an option to tax land and buildings
- HMRC calls on businesses to get ready to move to customs IT platform over the summer
Risk management framework
- HMRC enquiries: Why a strong tax risk management framework is critical for businesses
- HMRC Guidance: Check if you need to notify HMRC about an uncertain tax treatment
Taxable amount
Taxable person
- Revised guidance on VAT grouping applications
- UK HMRC Publishes Revised guidance on dealing with VAT grouping registration
- Upper Tribunal rules on VAT grouping conditions
- VAT Grouping: Latest from HMRC
- What to do while you are waiting for a response to your VAT grouping registration (Notice 700/2)
Taxable transaction
Uncertain Tax Treatment
- HMRC internal manual: Uncertain Tax Treatments by Large Businesses Manual
- UK HMRC Provides Guidance on Uncertain Tax Treatment Requirements
- UK HMRC Releases Updated Guidance on Reporting of Uncertain Tax Positions
VAT Registration
- HMRC internal manual VAT Registration
- HMRC Policy paper Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration
War in Ukraine
- HMRC Guidance: Taking humanitarian aid out of Great Britain to support Ukraine
- HMRC Press release: UK announces new economic sanctions against Russia
- VAT costs for “Concert for Ukraine” tickets donated to Charity Appeal
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