5 Major Developments in the United Kingdom

5 Major Developments in the United Kingdom

• TOGC and deliberate errors – The Apollinaire case

• VAT treatment of fund management services – Consultation

• Borough Council of King’s Lynn and West Norfolk: excess car parking charges – UT

• Importance of Option to Tax Record Keeping as HMRC plan changes in 2023

• Deregistration – When a business leaves the VAT club

---

Bad debts (relief for underpaid sales invoices)

• HMRC Guidance: Insolvency (VAT Notice 700/56)

Brexit

• Brexit And Indirect Taxes At The End Of 2022

• Trader Support Service extended to December 2023

• UK continues Northern Ireland border check freeze despite EU infringement proceedings

• TBI Expert View by Taxback International Serie 2 Episode 1 : “Brexit: The Tail End of the Storm”

Composite Supply

• UT: Hospital parking VATable

Coronavirus

• Children’s face masks VAT-free

• VAT Treatment of Coronavirus Testing Services

Cryptocurrency and NFT

• VAT and non-fungible tokens: crypto or cryptic?

• Non fungible tokens – how does the VAT work?

• UK VAT on Non-Fungible Tokens

Customs

• HMRC Guidance: Checking the origin of your goods using product specific rules when trading between the UK and EU

• HMRC Guidance: Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU

• HMRC Guidance: Known error workarounds for the Customs Declaration Service (CDS)

• HMRC announces delay to the closure of CHIEF system

• Customs Declaration Service Exporter Deadline Extended

• HMRC Guidance: Valuing imported goods using Method 1 (transaction value)

• HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

• HMRC Guidance: Customs debt liability

• Carmakers warn on EU tariffs threat to electric vehicle prices

• UK updates guidance on Russia trade sanctions

• Legislation enacted ahead of entry into force of trade agreements with India and UK

• HMRC Guidance: Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU

• Official Statistics: Customs declaration volumes for international trade in goods in 2021

• Customs Declaration Service – temporary CHIEF extension

• The TP/Customs Saga continues: new valuation guidance issued by UK Customs

• HMRC Guidance: Claiming preferential rates of duty between the UK and EU

• HMRC Collection: Working out the customs value of your imported goods

• Update from HMRC for Importers/Exporters on CHIEF user’s migration to CDS

• HMRC Guidance: Common Transit Convention countries

• Electronic Trade Documents Bill introduced

• Trader Support Service extended

• Customs declaration service declarant checklist

• HMRC Guidance: Making a delayed supplementary import declaration using the Customs Declaration Service

• HMRC Guidance: Moving qualifying goods from Northern Ireland to the rest of the UK

• HMRC Guidance: Claiming preferential rates of duty between the UK and EU

• Should VAT be charged on COVID-19 PCR testing services?

• Govt extends foreign trade policy by 6 months

• HMRC Notice Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

• HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

• HMRC Extends Use Of CHIEF For Businesses Unable To Switch To CDS

• HMRC Guidance: Ask to continue to use Customs Handling of Import and Export Freight (CHIEF) from 1 October 2022

• New Custom Declaration Service

• UK announces new trading schemes to cut tariffs on goods from developing countries

• HMRC Guidance: Customs debt liability

DAC7

• HMRC released a consultation draft regarding Digital Platforms reporting

• HMRC plans for Digital Platforms to report trading data of users – Consultation open

Deduction (Input Tax Credit)

• The rise of electric vehicles: EVolution of the fleet

• VAT tribunal decision shows care needed with property leases

• Ashtons Legal (A Partnership) – FTT decision – Input tax on premises – Leases in name of a shell company – taxpayer win

• VAT and Business Property – Make sure that leases are correctly documented

• HMRC v NHS Lothian Health Board: Input tax recovery – scope of evidence required

• Partnership recovers VAT on associated company’s lease

• FTT: ASHTONS LEGAL (A PARTNERSHIP): to whom was the supply of the leases made? – contractual leases or commercial and economic reality

• UT: Northside Fleet Ltd v Revenue – Whether FTT followed correct approach when denying input tax credit under Kittel principles

• New process to support repayment claims
• HMRC have an implied power to refuse VAT credits

• Supreme Court rejects NHS historic input VAT claims

• Supreme Court: NHS Lothian Health Board – Fleming claim for the repayment of input VAT

• Flashback on ECJ Cases C-63/04 (Centralan Property) – Adjustment period of capital goods

• Supreme Court clarified UK’s position on input tax deduction in the absence of a valid VAT invoice

• Supreme Court: VAT assessments – time bar – reduction to claimed VAT credits

• Input VAT claims allowed for Harrods Steam vouchers

• Partial exemption de minimis relief

• Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

• C79s and reclaiming import VAT

• HMRC Guidance: Cash Accounting Scheme (VAT Notice 731)

• UK First Tier Tribunal’s decision in The Towards Zero Foundation [2022] UKFTT 226 (TC)

• Input VAT: payments must be linked to intention to trade

• UT: Northside Fleet Ltd – Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles

• Input VAT largely irrecoverable by property partnership

• Recovering VAT on Staff Expenses

• FTT: Majid And Miah Properties – whether supplies made pursuant to lease assessable – whether input tax recoverable

• VAT Capital Goods Scheme

• Input tax attribution to business and non-business activities

• Which entity receives a supply? The Star Services case

• Which entity receives a supply? The Star Services case

Digital Services Tax

• Digital services tax a success, say officials, but it should be gone by 2025

• National Audit Office: Digital Services Tax investigation

• Digital Services Tax has raised £358 million

• NAO reveals Digital Services Tax has raised £358 million

• Parliamentary Committee reviews Digital Services Tax

E-Commerce / Electronic services

• HMRC Collection: Selling goods using an online marketplace or direct to customers in the UK

• UK DST Report Finds 30% Higher Collections Than Forecasted

• UK abandons Online Sales Tax plan

• HMRC internal manual: VAT Fulfilment House Due Diligence Scheme

• Digital Training and Events—Getting VAT Right for UK Businesses

• UK looking at split payment to combat fraud by e-commerce sellers using “stolen” VAT numbers

• Sovos webinar: Selling on Marketplaces: 4 Steps to Keep your Business VAT Compliant (Nov 9, 2022)

• UK tender for VAT split payments on foreign e-commerce

• Parliamentary Committee reviews Digital Services Tax

• Uber Settles GBP 615 Million VAT Claim with UK HMRC

• Uber handed £615million VAT bill payable to HMRC next quarter

• HMRC plans for Digital Platforms to report trading data of users – Consultation open

• Open consultation – Draft regulations: The Platform Operators (Due Diligence and Reporting Requirements) Regulations

• Four years on: Wayfair’s impact on UK cross-border trading and what’s still to come

• ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation

E-invoicing

• E-invoicing requirements in the United Kingdom

• EU vs UK: How the Tax Landscape is Evolving

ECJ (European Court of Justice)

• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount

• UK VAT case-law review of the year – Top ten VAT cases of 2022

• Flashback on ECJ Cases – C-270/09 (MacDonald Resorts) – Sale of contractual rights that can be converted into rights of temporary use of holiday accommodation

• Flashback on ECJ Cases – C-225/11 (Able UK) – Dismantling obsolete US Navy ships on member state territory may be exempt from VAT

• Flashback on ECJ Cases – C-392/11 (Field Fisher Waterhouse) – Rental of immovable property and the services associated with this rental can form a single service from a VAT point of view
• Flashback on ECJ Cases C-369/04 (Hutchison 3G and Others) – Auctioning of the UMTS licences is not a taxable activity

• Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator

• Decision not to proceed with Online Sales Tax

• Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer

• ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction

• Flashback on ECJ Cases C-63/04 (Centralan Property) – Adjustment period of capital goods

• Flashback on ECJ Cases – C-424/11 (Wheels Common Investment Fund Trustees and Others) – An investment fund in which the assets of a pension scheme are not in scope of the concept of ‘mutual investment funds’ (not VAT exempted)

• Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

• Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition

• Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount

• ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation

• Flashback on ECJ cases C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount

Environmental Tax

• The Packaging Waste (Data Reporting) (England) Regulations 2022

• Plastic taxes – A European perspective

• Plastic Packaging Tax: Check if you need to register

• HMRC Guidance: Definitions of finished components and substantial modifications for Plastic Packaging Tax

• HMRC Guidance: Register for Plastic Packaging Tax

• HMRC Guidance: Get tax relief on exported and converted components for Plastic Packaging Tax

• Plastic Packaging Tax: HMRC attempt to increase number of registrations

• HMRC Guidance: Secondary liability and assessment notices and joint and several liability notices for Plastic Packaging Tax

• Plastic Packaging Tax: Submitting returns and reusable plastic crates update

• HMRC Guidance Packaging waste: prepare for extended producer responsibility

• UK’s Plastic Packaging Tax – Key obligations to protect your business and officers

• Green Taxes: Using VAT to Fight Climate Change

• The Definitive Guide to European Plastic Tax Regulations

Excise

• News story: Government announces six-month extension to alcohol duty freeze

• Policy paper: Introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025

• UK: Tax proposals in Autumn statement

• Guernsey Publishes Annual Budget for 2023

• HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

• UK Government freezes alcohol duty in mini-budget

Exemption

• Changes to the processing of option to tax forms by HMRC

• Jeremy Hunt urged to scrap VAT on defibrillators by SNP

• VAT treatment of fund management services – Consultation

• Mainpay: Supplies of temporary medical staff not VAT exempt – Court of Appeal

• Flashback on ECJ Cases – C-270/09 (MacDonald Resorts) – Sale of contractual rights that can be converted into rights of temporary use of holiday accommodation

• Reform to UK VAT treatment of fund management: consultation published

• Agency fails to claim VAT exempt supply of medical services

• VAT treatment of fund management fees – HMRC consultation

• Mainpay Ltd – CoA Judgment – Supply of medical personnel is a taxable supply of staff

• UK Consulting on VAT Treatment of Fund Management Services

• Emerchantpay Ltd – Whether supplies received from connected Bulgarian company are exempt intermediation services – yes

• VAT treatment of fund management: consultation

• Should VAT on community centres be zero-rated?

• VAT treatment of financial intermediary services

• Flashback on ECJ Cases – C-392/11 (Field Fisher Waterhouse) – Rental of immovable property and the services associated with this rental can form a single service from a VAT point of view

• Overview of VAT for property businesses

• HMRC consults on administration of VAT option to tax notifications

• UT: Hospital parking VATable

• VAT on lap dances

• EU Remains Resilient As VAT U-Turn Threatens UK Luxury Retail Revenue

• HMRC Policy paper: Revenue and Customs Brief 11 (2022): VAT and children’s face masks

• Partial exemption de minimis relief
• Flashback on ECJ Cases – C-424/11 (Wheels Common Investment Fund Trustees and Others) – An investment fund in which the assets of a pension scheme are not in scope of the concept of ‘mutual investment funds’ (not VAT exempted)

• FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax

• Changes to the Option To Tax of land and buildings

• FTT rules supplies are exempt as financial intermediation

• Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition
• VAT Treatment of Coronavirus Testing Services

• Changes to notification process for opting to tax land and buildings

• Should VAT be charged on COVID-19 PCR testing services?

• Emerchantpay Ltd – FTT – Whether supplies received from connected Bulgarian company are exempt intermediation services

• FTT: INTELLIGENT MONEY LIMITED – whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance

• FTT: EMERCHANTPAY Ltd – Whether supplies made by the Appellant are properly categorised as financial intermediation

• Indirect effects: VAT and the NHS

Export

• UK adopts sanctions and export control regulations

• Key Considerations for UK Retailers Exporting to the EU

• Update from HMRC for Importers/Exporters on CHIEF user’s migration to CDS

Fiscalization

• Electronic sales suppression and HMRC

Flat Rate Schemes

• HMRC publishes flat rate regime reference guide for small businesses

Fraud / Tax Evasion

• HMRC Official Statistics: VAT gap estimate of 10Bn GBP – 2021 to 2022 VAT Receipts Investigation

• VAT Domestic Reverse Charge technical guide

• Extending DASVOIT to certain VAT group arrangements

• Minutes of the Trade Specialised Committee on VAT Administrative Cooperation and Recovery of Taxes: 6 October 2022

• Preliminary estimate of the VAT gap (tax year 2021 to 2022)

• Official Statistics: Preliminary estimate of the VAT gap (tax year 2021 to 2022) – 10BnGBP/6.9%

• UT: Northside Fleet Ltd v Revenue – Whether FTT followed correct approach when denying input tax credit under Kittel principles
• New process to support repayment claims
• UK looking at split payment to combat fraud by e-commerce sellers using “stolen” VAT numbers

• FTT: Sintra Global Inc v Revenue: VAT – Excise Duties – Penalties – ‘controlling mind’

• UT: Northside Fleet Ltd – Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles

• FTT: THE GREAT BRITISH TAKEAWAY LIMITED – assessments on basis that the Appellant had suppressed takings

• FTT: Yummy Yummy Takeaway Ltd – Suppressed cash sales

Free Trade Agreement

• Legislation enacted ahead of entry into force of trade agreements with India and UK

Implementation / Reform

• Guernsey GST Would Be Implemented From 2025, Committee Says

• Guernsey’s politicians hit back at claims of GST ‘threats and scare-mongering

• Guernsey considering GST Implementation @5%

• UK abandons Online Sales Tax plan
• Decision not to proceed with Online Sales Tax

Importation

• HMRC Guidance: Valuing imported goods using Method 1 (transaction value)
• Key Considerations for UK Retailers Exporting to the EU

• FTT: Freight forwarder declares in own name – liable for import VAT when claiming for Onward Supply Relief

• HMRC Collection: Working out the customs value of your imported goods
• Update from HMRC for Importers/Exporters on CHIEF user’s migration to CDS

• BMW Shipping Agents Ltd – FTT – Import – Whether taxpayer is the Declarant and liable to import VAT

• FTT: BMW SHIPPING AGENTS LIMITED – Liability for import VAT – C18 Post Clearance Demand Note

• HMRC Extends Use Of CHIEF For Businesses Unable To Switch To CDS
• HMRC Guidance: Ask to continue to use Customs Handling of Import and Export Freight (CHIEF) from 1 October 2022

• Distance selling to the UK: postponed VAT accounting

Intrastat

• UK – Northern Ireland and EU Intrastat thresholds unchanged for 2023

Invoice

• When is an invoice not a VAT invoice?

• Supreme Court rejects NHS historic input VAT claims
• Supreme Court clarified UK’s position on input tax deduction in the absence of a valid VAT invoice
• Input VAT largely irrecoverable by property partnership

• Incorrectly charged VAT, invoices and unjust enrichment

Liability (Reverse Charge/Withholding)

• HMRC Guidance: VAT domestic reverse charge technical guide

• Vaping products – potential VAT claim

• HMRC Guidance: VAT domestic reverse charge technical guide

• HMRC Form: Tell HMRC about VAT on goods you’ve sold to satisfy a debt

• Split payments on the horizon?

• UK looking at split payment to combat fraud by e-commerce sellers using “stolen” VAT numbers
• HMRC Guidance: Secondary liability and assessment notices and joint and several liability notices for Plastic Packaging Tax

• Cash accounting not available for reverse charge supplies

• HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)

• UK Uber pushes for 20% VAT obligations on all private taxi operators

• How the VAT Reverse-Charge works

• Impact assessment – VAT deferral new payment scheme – screening equality impact assessment

• Cash accounting not available for reverse charge supplies

• HMRC Guidance: Cash Accounting Scheme (VAT Notice 731)

• Fuel and Power Notice updated

• BMW Shipping Agents Ltd – FTT – Import – Whether taxpayer is the Declarant and liable to import VAT
• Distance selling to the UK: postponed VAT accounting

• HMRC email updates, videos and webinars for VAT

Place of Supply

• Digital training and events – Getting the VAT right

• Digital Training and Events—Getting VAT Right for UK Businesses
• HMRC Guidance: Place of supply of services (VAT Notice 741A)

• An overview of the key points including covering B2B and B2C supplies

• VAT on supply of services to customers outside the UK

• ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation

Private Use

• ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction
• Recovering VAT on Staff Expenses

Rate

• HMRC Guidance: VAT on admission charges to attractions

• Jeremy Hunt urged to scrap VAT on defibrillators by SNP

• Chocolate body paint is zero rated, but a bar of chocolate is standard rated

• `HMRC Guidance: VAT domestic reverse charge technical guide

• VAT: zero-rated food

• Should VAT on community centres be zero-rated?

• Colouring books are zero rated unless they contain swear words, nudity or theft – in which case they are standard rated

• News Corp UK & Ireland: zero-rating of digital newspapers – Supreme Court hearing

• News UK VAT fight worth £100m+ to publishers reaches Supreme Court

• Standard or reduced VAT rate due on Charging of Electric Vehicles?

• HMRC Guidance: Fuel and power (VAT Notice 701/19)

• HMRC Guidance: Protective equipment (VAT Notice 701/23)

• Calls for VAT to be slashed as one-third of hospitality firms at risk of failure

• British charging operators want to see reduced VAT on electric car charging

• VAT on lap dances

• Face masks deemed to be clothing

• Charities, You May Be Entitled To A 5% VAT Rate On Your Energy Bills!

• Marshmallow firm’s tax bill could be toast

• Innovative Bites: Mega Marshmallows not confectionery – FTT

• FTT: Innovative Bites Ltd – zero rating – food (large marshmallows intended to be roasted)

• FTT: E-ZEC MEDICAL TRANSPORT SERVICES LIMITED: non-emergency ambulance services – whether zero rated under Item 4 Group 8 Schedule 8 VATA 1994

• Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973)

• HMRC Official Statistics – Scottish VAT Assignment

• Isle of Man Issues Public Notice on Reduced VAT on Certain Construction Services

• HMRC Guidance: Goods or services supplied to charities (VAT Notice 701/58)

• Isle of Man VAT breaks for construction

• Back to the Future – What Can Businesses Learn From the UK’s 2008 VAT Cut?

• Treasury alters scope of reduced 5 percent VAT for construction services

• UK Government freezes alcohol duty in mini-budget

• Chancellor urged to cut VAT on public electric car charging as operators warn rising energy costs pose ‘severe threat’ to EV switch

• Isle of Man Parliament Considers Order to Amend VAT Law for Energy-Saving Materials

• Isle of Man Temporary VAT Zero-Rate for Energy-Saving Materials

• FTT: E-ZEC MEDICAL TRANSPORT SERVICES LIMITED: zero rate for non-emergency ambulance services?

Real Estate/Immovable Property

• Changes to the processing of option to tax forms by HMRC
• Flashback on ECJ Cases – C-270/09 (MacDonald Resorts) – Sale of contractual rights that can be converted into rights of temporary use of holiday accommodation
• VAT tribunal decision shows care needed with property leases
• VAT Domestic Reverse Charge technical guide
• Partnership recovers VAT on associated company’s lease
• Overview of VAT for property businesses
• HMRC consults on administration of VAT option to tax notifications
• HMRC Guidance: VAT domestic reverse charge technical guide
• Changes to the Option To Tax of land and buildings

• HMRC Guidance: Buildings and construction (VAT Notice 708)

• Ventgrove Ltd v Kuehne+Nagel Ltd case – early termination fees and compensation payments

• Work on farm buildings

• Isle of Man Issues Public Notice on Reduced VAT on Certain Construction Services

• Isle of Man VAT breaks for construction
• Treasury alters scope of reduced 5 percent VAT for construction services

Real Time Reporting/Continuous Transaction Controls

• EU vs UK: How the Tax Landscape is Evolving

Refund

• How to Claim VAT Mileage in the UK

• FTT: PYE MOTORS LTD – motor dealer – overpayment of output tax on demonstrator bonuses

• Museums and galleries – update

• Deeks VAT News Issue 28

• Remember the deadline for reclaiming UK VAT

• Public bodies VAT refunds consultation

• Claiming UK VAT from overseas

• VAT Status for the Four Welsh “City Deal” bodies clarified

• HMRC launches VAT repayment information portal

• UK 13th Directive : To be done before 31st December – Recover UK VAT

• HMRC Guidance: Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU

• New process to support repayment claims

• UK VAT Deadline Looms: EU businesses to tackle paper-based claims once more

• HMRC have an implied power to refuse VAT credits

• HMRC launches online form to support VAT return repayment claims

• Supreme Court: NHS Lothian Health Board – Fleming claim for the repayment of input VAT

• NHS Lothian: insufficient evidence for VAT claims – SC

• VAT Retail Export Scheme – Tax Free Shopping is not Returning

• UK Chancellor of the Exchequer Brings Forward Medium-Term Fiscal Plan Measures

• UK Chancellor of the Exchequer Brings Forward Medium-Term Fiscal Plan Measures

• UK Mini Budget Reversal: scrapping of VAT free shopping scheme an unfortunate loss

• HMRC Guidance: Refunds of UK VAT for non-UK businesses (VAT Notice 723A)

• VAT Retail Export Scheme – Tax Free Shopping is Returning

• Reclaiming VAT in the UK: how does it work?

• HMRC Form: Claim a VAT refund on a conversion if you’re a DIY housebuilder

• VAT-free shopping for non-UK visitors to Great Britain

• Deeks VAT News Issue 24

• Fiscal Statement Announcements for VAT

• HMRC suspends tax refunds to Tax Credits Ltd

• Government relaunches VAT refund scheme for free to access galleries and museums

• UK Government presents mini-Budget and Growth Plan

• UK to launch VAT-free shopping for all overseas tourists

• Gulf-based British expats welcome news of UK VAT rebate

• Mini-budget 2022: VAT-free shopping

• UK to introduce sales tax free shopping for overseas visitors

• Introduction of digital VAT free shopping for visitors to the UK

• VAT Guide: VAT in Northern Ireland

• Reopening of Museum and Galleries VAT refund scheme

Registration

• Deregistration – When a business leaves the VAT club

• Deeks VAT News Issue 28

• Updated guidance on agents VAT registering clients

• Deregistration – When a business leaves the VAT club

• VAT threshold to remain frozen until March 2026

• Cruel dilemmas for small businesses over frozen VAT threshold

• UK: Tax proposals in Autumn statement

• UK Autumn Statement: 16,700 businesses drawn into VAT net as inflation soars

• UK Autumn Statement: micro businesses drawn into VAT net as inflation soars

• UK tax agency’s new online VAT system causing ‘havoc’, say agents

• Change of registration details – update

• HMRC Form: Change your VAT registration details

• HMRC provides update on VAT Registration Service for agents

• VAT Registrations – where are you HMRC?

• HMRC VAT Notice 700/1 – VAT Registration Numbers – When to expect them?

• Need to become VAT registered?

• VAT deregistration denied, penalties upheld

• HMRC Notice: Who should register for VAT (VAT Notice 700/1)

• Form: Change your VAT registration details

• FTT: JAGVINDER TAKHAR (t/a GOLDEN FRY) – retrospective deregistration

• HMRC Guidance: Register for VAT by post

• HMRC Notice: Notice Who should register for VAT (VAT Notice 700/1)

Reporting / Compliance

• Deeks VAT News Issue 29

• Importance of Option to Tax Record Keeping as HMRC plan changes in 2023

• Lynton Exports (Alsager) Ltd – MTIC Fraud – Kittel input tax assessment and Mecsek ouput tax assessment

• HMRC Guidance: Tell HMRC that you will make a disclosure about misusing your till system

• LITRG press release: Risk of imminent VAT return filing problems under new tax reporting regime

• UK Seeks Feedback on Changes to Tax Disclosure Rules

• UK tax agency’s new online VAT system causing ‘havoc’, say agents

• No reasonable excuse for reliance on VAT adviser, as no evidence given

• HMRC Guidance: Buildings and construction (VAT Notice 708)

• HMRC Guidance VAT guide (VAT Notice 700)

• UT: Mirza v Commissioners – Whether procedural irregularity in FTT hearing led to a witness not being called

• HMRC to transfer remaining businesses to MTD VAT

• HMRC Collection: VAT manuals for HMRC staff

• Updates to Making Tax Digital for VAT

• Are you on top of indirect tax changes? Changes in VAT and other indirect taxes for 2023

• HMRC Form: Tell HMRC about VAT on goods you’ve sold to satisfy a debt
• UK tax agency’s new online VAT system causing ‘havoc’, say agents

• Isle Of Man Rolls Out Modernized VAT Forms

• HMRC Guidance: Apply for the Fulfilment House Due Diligence Scheme

• What is unjust enrichment?

• HMRC Guidance: VAT guide (VAT Notice 700)

• UK Making Tax Digital (MTD) Mandatory from 1 November 2022

• Reporting rules for digital platforms – draft regulations published

• UK consults on 2024 platform operators VAT regulations

• UK extension on MTD 7th November 2022 deadline

• UK Consulting on Digital Platform Reporting Regulations

• HMRC contacts agents regarding closure of online VAT returns

• Register for MTD now to continue filing VAT returns

• MTD reminder

• HMRC Press release: Less than one month left for VAT businesses to be ready for Making Tax Digital filing

• Making Tax Digital (MTD) – old VAT portal closes 1 November 2022

• HMRC Guidance: Apply for an exemption from Making Tax Digital for VAT

• HMRC Guidance: How VAT affects charities (VAT Notice 701/1)

• Final countdown Making Tax Digital becomes only option

• HMRC urges UK businesses to use compatible VAT software

• Businesses must comply with new VAT rules by November or risk penalties, warns ICAEW

SAF-T (Standard Audit File for Tax)

• EU vs UK: How the Tax Landscape is Evolving

Split Payment

• Split payments on the horizon?

• UK tender for VAT split payments on foreign e-commerce

SME (Small and Medium-Sized Enterprises)

• Cruel dilemmas for small businesses over frozen VAT threshold
• UK Autumn Statement: micro businesses drawn into VAT net as inflation soars

• Paperless trade plans put before Parliament

Supply of Services

• Digital training and events – Getting the VAT right

Tax Point (When the Chargeable Event Occur)

• Cash accounting not available for reverse charge supplies

Taxable Amount

• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount

• Borough Council of King’s Lynn and West Norfolk: excess car parking charges – UT

• FTT: PYE MOTORS LTD – motor dealer – overpayment of output tax on demonstrator bonuses

• Borough Council of King’s Lynn And West Norfolk (No. 2) – UT decision – Car park overpayments – taxpayer loss

• HMRC Guidance: Valuing imported goods using Method 1 (transaction value)
• Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer

• VAT Treatment of the Energy Bill Relief Scheme

• The TP/Customs Saga continues: new valuation guidance issued by UK Customs
• HMRC Collection: Working out the customs value of your imported goods

• New approach to VAT treatment of compensation/termination payments

• Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount
• Flashback on ECJ cases C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount

Taxable Person

• Flashback on ECJ Cases C-369/04 (Hutchison 3G and Others) – Auctioning of the UMTS licences is not a taxable activity

• Is an organisational activity Business or Non-Business?

• UT: Hospital parking VATable

• Northumbria Healthcare: car parking chargeable to VAT – UT

• Which entity receives a supply? The Star Services case

Taxable Transaction

• Uber settles £615m in outstanding VAT

• The rise of electric vehicles: EVolution of the fleet

• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount

• Mainpay Ltd – CoA Judgment – Supply of medical personnel is a taxable supply of staff

• VAT – A Christmas Tale

• VAT treatment of financial intermediary services

• FTT decision Ashtons Legal: to whom was supply of leases made?

• Flashback on ECJ Cases C-369/04 (Hutchison 3G and Others) – Auctioning of the UMTS licences is not a taxable activity

• UK announces new Electricity Generator Levy

• ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction

• Sales Tax Obligations Of Michigan Public Schools

• Upper Tribunal: Northumbria Healthcare NHS Foundation Trust – VAT declared on parking charges

• VAT on lap dances
• Northumbria Healthcare: car parking chargeable to VAT – UT
• New approach to VAT treatment of compensation/termination payments

• ‘No fee, no charge’ does not mean there is no consideration – UK Tribunal

• New VAT assessment method ‘impinges’ on charities, admits HMRC

• Defining Business/Non-Business Supplies for VAT

• Ventgrove Ltd v Kuehne+Nagel Ltd case – early termination fees and compensation payments
• Input VAT: payments must be linked to intention to trade

• HMRC Guidance: Fuel and power (VAT Notice 701/19)

• Flashback on ECJ cases C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount

Tax Authorities / Penalties

• HMRC introduce new VAT penalty and interest rules in 2023

• VAT penalties and interest from 1 January 2023

• Deeks VAT News Issue 28

• FTT critical best judgement not applied to VAT assessment

• Looking back @2022 #1: Changes in late payment interest and penalties in 2022 (EU/UK)

• Are you aware of the changes to VAT penalties?

• New year, new VAT penalties

• UK new penalty and surcharges system in January 2023

• HMRC Guidance: Prepare for upcoming changes to VAT penalties and VAT interest charges

• New penalty regime for late submission and payment of VAT returns

• FTT: Kattrak International Ltd – default surcharge – whether reasonable excuse

• HMRC Guidance: Guidance Updates on VAT appeals

• Electronic sales suppression and HMRC

• UK announces new Electricity Generator Levy

• HMRC Stakeholder Digest – 10 November 2022

• UK new penalty and surcharges system in January 2023

• UK Increasing Late Payment and Repayment Interest Rates

• HMRC Stakeholder Digest – 10 November 2022

• HMRC Guidance: Prepare for upcoming changes to VAT penalties and VAT interest charges

• New VAT interest and penalty rules

• New penalties and interest for late returns and payments

• New VAT Penalties? How Do They Work?

• UK consults on 2024 platform operators VAT regulations
• FTT: Sintra Global Inc v Revenue: VAT – Excise Duties – Penalties – ‘controlling mind’

• New UK Penalties and VAT Interest Charges in 2023

• Changes to Late VAT Payments, coming in 2023

• Scottish VAT Assignment – Experimental Statistics

• VAT deregistration denied, penalties upheld
• New VAT penalty regime: Is your business ready?

• UK Single Trade Window needs a proper pilot, says ICAEW

• Updates on VAT appeals

• Great British VAT penalty takeaway

• Football club VAT assessment was raised in time

• Businesses must comply with new VAT rules by November or risk penalties, warns ICAEW

• HMRC Guidance: Updates on VAT appeals

• FTT: NOTTINGHAM FOREST FOOTBALL CLUB LIMITED: whether assessment issued out of time

Territory

• Government to introduce ‘investment zones’ in north

• The UK and Welsh Governments jointly open bidding for a new Freeport in Wales

Transfer Pricing

• HMRC Guidance: Valuing imported goods using Method 1 (transaction value)

TOGC (Transfer of a Going Concern)

• TOGC and deliberate errors – The Apollinaire case

• FTT: Apollinaire Ltd & Anor – TOGC or not – yes

• Overview of VAT for property businesses
• Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator
• FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax
• Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

VAT Group

• Extending DASVOIT to certain VAT group arrangements

VAT Identification Number

• HMRC VAT Notice 700/1 – VAT Registration Numbers – When to expect them?

Vouchers

• ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction
• Input VAT claims allowed for Harrods Steam vouchers

• FTT: LUCKY TECHNOLOGY LIMITED – Face-value vouchers

War in Ukraine

• UK updates guidance on Russia trade sanctions