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VAT fraud
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VAT fraud
VAT-FRAUD
Criminal offences and prosecutions for tax fraud
Dan Williams
Adam Craggs
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.
Other cases that caught our eye: 1 August 2025
SEISS (and AI): In HMRC v M Gunnarsson [2025] UKUT 247 (TCC) (23 July), the taxpayer operated through a personal service company and was therefore ineligible for Coronavirus Self-Employment Income Support Scheme (SEISS). He nonetheless applied for...
Impact Contracting Solutions Ltd v HMRC
HMRC’s power to deregister where VAT fraud
Other cases that caught our eye: 8 November 2024
SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24 October) is another SDLT multiple dwellings relief case but unlike some other cases, where the phrase ‘clutching at straws’ comes to mind, this one was clearly...
Elphysic Ltd and others v HMRC
The limited circumstances in which HMRC can cancel a VAT registration number.
The VAT review for March 2024
Gary Barnett
Joao Martinho
Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest
VAT developments that matter.
The VAT review for October 2023
Jo Crookshank
Gary Barnett
Hotel La Tour
,
Impact Contracting Solutions
and a CJEU decision on deducting overpaid VAT are in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Recent measures countering MTIC fraud
Anthony Eskander
Anthony Eskander (KPMG) reports the various UK and EU measures to combat missing trader intra-Community fraud, which is said to cost revenue authorities around €60bn annually in tax losses.
VAT briefing for June 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
What’s proposed on tackling fraud in the construction industry?
Rowena Clifton
Rowena Clifton (RSM) explains the proposed new measures to tackle VAT and income tax fraud in the construction industry.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC