VAT

Tax / Potential challenge to Uber over £20m VAT claim

Tax barrister Jolyon Maugham has indicated he is planning a legal challenge to rideshare company Uber, which he claims could owe some £20m annually in unpaid VAT on fares

Tax / VAT flat rate rise will not reduce abuse of system

Plans to crackdown on abuse of the VAT Flat Rate Scheme (FRS) may be ineffective and have unwelcome consequences for tax compliant small businesses, claims CIOT

Tax / VAT relief for buying adapted cars ‘blunt instrument’

Restrictions on the VAT relief available for disabled people when buying cars could increase the costs of changing vehicles and make it harder for disabled drivers to swap to a more suitable vehicle when their circumstances alter, warns the Low Incomes Tax Reform Group (LITRG)

Tax / Plumber wins employment status battle with Pimlico Plumbers

The Court of Appeal has handed down an important ruling relating to the distinction between workers and the self employed, dismissing an appeal by Pimlico Plumbers which resulted from one of its plumbers taking a case to the employment tribunal arguing for treatment as an employee rather than a contractor, reports Pat Sweet

Tax / Lap dancing club faces £500K VAT bill over commissions

The operator of a string of London-based ‘gentlemen’s clubs’ which charges a commission on voucher payments made to its self-employed dancers now faces a tax bill of over £500,000 after HMRC won its case at the Court of Appeal regarding the VAT status of the commissions

Tax / Dodwell: tougher code of conduct for tax advisers from March 2017

The introduction of the revised Professional Conduct in relation to Taxation, produced by the leading professional institutes and approved by the Treasury, sets out tough rules on the limits for tax advisers and accountants when providing tax planning advice and professional judgment. Bill Dodwell, head of tax policy at Deloitte, considers the key issues

Tax / VAT updates: February 2017

Graham Elliott, director, City & Cambridge Consultancy on the parameters for TEFL interpretation, VAT on children's colouring books, fees for tax planning

Tax / Making Tax Digital: VAT returns to be replaced from 2019

The overhaul of the tax reporting system under Making Tax Digital will see the abolition of the VAT return for certain businesses from 2019, including VAT-registered self employed and landlords

Tax / Making Tax Digital: quarterly reporting requirements for landlords and self employed

HMRC has confirmed the timetable for the rollout of quarterly reporting and a year end reconciliation under Making Tax Digital with the first tranche of taxpayers, including buy-to-let landlords and the self employed, set to kick in from April 2018 

Tax / NAO to look at online overseas retailer VAT evasion

The National Audit Office (NAO) is to carry out an investigation looking at the risk of VAT evasion by overseas online retailers, which HRMC has estimated costs the Exchequer around £1bn a year

Tax / Bull: Big HMRC is not necessarily better

The motives behind HMRC's modernisation project remain unclear and could risk damaging its service before it improves it, warns RSM senior tax partner George Bull   

Tax / HMRC consults on ending four extra-statutory concessions

HMRC has announced a technical consultation on plans to withdraw four extra-statutory concessions (ESCs), three of which concern VAT rates for computer systems and for sports clubs, while the fourth relates to accounting periods for retail co-operative societies

Tax / Q & A: pre-registration VAT reclaims

An overhaul in rules means that the restriction on the amount of VAT claimable before registration has changed. Croner-i experts consider the question: can we reclaim some of the VAT incurred before the date of registration?

Tax / VAT updates: Jan 2017

Graham Elliott, VAT expert and director at City & Cambridge Consultancy, examines the Boggis ruling on definition of dwelling, input tax allowed in management buyout, input tax at Durham Cathedral

Tax / Hallam: European VAT landscape struggles to modernise

A year on from the controversy surrounding VAT collection by Amazon marketplace sellers, Accordance CEO Nicholas Hallam looks at whether any progress has been made to curb VAT leakage 
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