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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits

Last Updated: 15 May 2024

HMRC have published 'Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits' which covers the treatment of voluntary carbon credits from 1 September 2024.

Read more …

Letting of serviced accommodation subject to VAT

Last Updated: 09 May 2024

The First Tier Tribunal (FTT) has found that a company letting apartments as short-term serviced accommodation was subject to VAT. The accommodation was being let in an establishment similar to a hotel. 

Read more …

Basic supply description adequate for VAT

Last Updated: 02 May 2024

Purchase invoices describing a supply simply as ‘building works’, along with giving the site address, provided sufficient detail to comply with the VAT regulations and allow input VAT recovery.

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Revenue and Customs Brief 5 (2024): Tour Operators' Margin Scheme for B2B wholesale supplies

Last Updated: 25 April 2024

HMRC have published Revenue and Customs Brief 5 (2024): 'Tour Operators' Margin Scheme (TOMS) for business-to-business (B2B) wholesale supplies' and confirm these supplies are within the scope of the TOMS.

Read more …

Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024

Last Updated: 29 April 2025

HMRC have published Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 following post-Brexit legislation that came into effect on 1 January 2024.

Read more …

VAT due on services invoiced after supplier left group

Last Updated: 11 April 2024

Agreeing with an earlier Upper Tribunal decision, the Court of Appeal (CoA) found that VAT was due on services provided between two companies that were members of the same VAT group as the services were not invoiced or paid until after the supplier had left the group.

Read more …

Grant funded education is an economic activity

Last Updated: 04 April 2024

The First Tier Tribunal (FTT) found that irrespective of government funding, the supply of education and vocational training is a business activity for VAT. The supplies were provided in exchange for consideration; they fall within the scope of economic activity.

Training course

Read more …

  1. Nakd and Organix bars standard-rated for VAT
  2. R & C Brief 1 (2024): Live web streaming of funeral services
  3. Sports nutrition bars were VAT standard-rated
  4. VAT recoverable on Land Rovers
  5. Cosmetic treatments were not medical care
  6. Refer-a-friend scheme discounts VATable

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