VAT

Gideon Sanitt (Macfarlanes) examines the Upper Tribunal decision that clarified some of the limits on HMRC’s ability to stand aside from its guidance.

The following three sets of regulations have been added to the government’s collection of secondary legislation made in preparation for the UK leaving the EU without a deal:

HMRC has widened its making tax digital for VAT pilot, announcing in January that members of VAT groups, newly-registered businesses and those who submit monthly returns or trade with the EU are no longer excluded from entering the pilot.

HMRC has issued 4,600 joint and several liability notices to online marketplaces since September 2016 when legislation came into effect requiring action against overseas sellers who fail to comply with their VAT obligations.

Cathya Djanogly

In Anglian Water Services v HMRC [2018] UKUT 431 (27 December 2018), the UT found that HMRC had established the defence of unjust enrichment against a claim for repayment of VAT. Anglian Water was appointed as a water and sewerage undertaker for the...

Paul Morton

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

Sarah Daley

Peter Dylewski

Peter Dylewski and Sarah Daley (KPMG) consider the consequences of the CJEU decision on an aborted sale that was ruled outside the scope of VAT.

HMRC is to reconsider rejected VAT refund claims for 2016/17 under the overseas refund scheme, where the claim was processed after 23 May 2018 and the reason given for rejection was an invalid certificate of status (COS).

From 1 March 2019, HMRC will treat VAT as due on all payments for goods and services which customers pay for, but do not collect or use.

The government has laid the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations, SI 2018/1376, which make overseas suppliers liable for import VAT on postal packets sent to the UK containing goods with a value of £135 or less.

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