VAT

HMRC’s guidance is often of limited value in a taxpayer dispute, and there is an increasing trend of HMRC ‘clarifying’ guidance, sometimes with purported retrospective effect. What then is it good for, ask Sarah Ling and Jack Slater (Macfarlanes).

Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Healthcare service provided in prisons was a single supply for VAT.

Card fee was part of wider service and subject to VAT.

VAT assessment was made within one-year time limit.

Irrecoverable VAT on professional fees connected to share sale.

Whether skin treatments consisted of medical care and whether assessment was issued in time.

Whether invoices described the supply sufficiently.

Freedom of information and legal professional privilege (LPP): Anybody considering making a FOI request in relation to tax matters will find much of interest in the tribunal’s approach to this issue in A Davis v Information Commissioner [2024] UKFTT...