by | Nov 5, 2026 | Value Added Tax
It was announced as part of the Autumn Budget 2026 measures that the government will introduce changes to the VAT treatment of passenger transport services supplied through taxi and private hire vehicle (PHV) operators. The changes will take effect from 2 January...
by | Nov 5, 2026 | Value Added Tax
From October 2027, online marketplaces will become responsible for collecting and accounting for VAT on certain sales made by UK businesses through their platforms. The changes extend existing rules, which currently require online marketplaces to account for VAT where...
by | Oct 15, 2026 | Value Added Tax
Alternative providers of higher and further education may be able to claim refunds of VAT following a recent Court of Appeal ruling, although the position remains subject to further legal proceedings. HMRC recently published a brief explaining the implications of the...
by | Sep 3, 2026 | Value Added Tax
The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September 2026. The relief applied from 25 June 2026 and was intended to reduce the cost of selected activities and services for families...
by | Sep 3, 2026 | Value Added Tax
A strong VAT control system should clearly identify who is responsible for VAT, document the processes involved and regularly check that controls are working. HMRC also recommends keeping procedures up to date when the business, its systems or the VAT rules change....
by | Aug 27, 2026 | Value Added Tax
Businesses that register for VAT may be able to reclaim VAT paid on certain goods and services purchased before VAT registration. There are specific time limits for claiming pre-registration VAT. VAT on goods can generally be reclaimed where the goods are still...
