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The VAT review for October 2021

Speed read
This month’s VAT review covers the recent decision of the Upper Tribunal in KSM Henryk Zeman on the ‘vexed question’ of whether the FTT is able to entertain arguments based on legitimate expectation in VAT appeals. The Upper Tribunal has also considered the VAT liability of supplies made by the Claims Advisory Group to persons mis-sold PPI insurance and held that those supplies do not fall within the exemption for insurance related supplies. Finally, HMRC has recently released draft guidance for comment on the practical application of the uncertain tax treatment rules due to come into force from April 2022 and which contain a number of VAT specific issues.
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