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Mr Smith, the Appellant in this instance, converted a barn adjoining his property into living accommodation for which planning permission was obtained. In 2007, when 60% of the work had been completed, Mr Smith became aware that he may be able to rec…

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Due to the rise in popularity of ‘adult colouring books’ and ‘adult dot-to-dot books’, HMRC have outlined their policy regarding the VAT treatment of these items.

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In the case of Wiltonpark Ltd and others v HMRC, the Appellant owned and operated table and lap dancing clubs in the UK in which the dancers were self-employed and received payment directly from the customers either in the form of cash or vouchers. W…

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Within the Autumn Statement 2016, the government has requested that the Office of Tax Simplification (OTS) review the current UK VAT system in order to assess whether it is “fit for purpose in the modern economy”.

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The European Commission have put forward a series of proposals with the intention to facilitate cross border trade as a whole and combat cases of VAT fraud in relation to these supplies.

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