Budgets and Autumn Statements rarely contain any significant VAT changes, and this year was no exception. The only changes were minor ones to the scope of zero rating for energy saving materials and sanitary products. HMRC will consult in early 2024 on the consequences of a recent court case involving Uber and the VAT treatment of private hire vehicles, which has received a lot of press coverage. HMRC also said they would continue to receive representations on the Retail Export Scheme which was withdrawn on 1 January 2021.
Source Crowe
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