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Deeks VAT Newsletter
Hello and welcome to Issue 80 from Jane This issue has a very clear theme: VAT disputes are usually won or lost on the evidence long before anyone reaches the Tribunal. HMRC’s new VAT Assist API points in the same direction. It is still only in alpha testing, but it is designed to let compatible […]
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Massala Exotic: the Upper Tribunal is not a second chance to prove the case you should have proved at the FTT
The recent Upper Tribunal decision in Massala Exotic Limited and Khosru Miah v HMRC [2026] UKUT 00355 (TCC) contains an important lesson for anyone involved in a VAT dispute. It concerns HMRC’s use of estimated turnover, merchant-acquirer data, deliberate penalties and a personal liability notice. But perhaps the most important practical point is much simpler: […]
- News
UK VAT Updates: 17 August 2026 — Issue 79
Welcome from Jane August may traditionally be the month when everyone tries to leave their inbox alone for five minutes, but VAT has other ideas. Welcome to Issue 79, bringing together the most important UK VAT updates for August 2026. This issue brings an interesting First-tier Tribunal decision involving Tapi Carpets and the VAT treatment […]
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Court of Appeal Delivers Surprise VAT Decision for Higher Education Providers
St Patrick’s International College Ltd & Interactive Manchester Ltd v HMRC London College of Contemporary Arts Ltd v HMRC [2026] EWCA Civ 852 The Court of Appeal has delivered one of the most significant VAT judgments affecting the higher education sector in recent years, overturning both the First-tier Tribunal and Upper Tribunal decisions in favour […]
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Deeks VAT Newsletter
Welcome from Jane Hello and welcome to Issue 78. There is plenty to discuss this week. The headline-grabber is HMRC’s revised position on supplies of temporary locum doctors may have the more immediate practical impact. Revenue & Customs Brief 6/2026 does not mean that every supply involving a locum doctor is exempt. It does mean […]
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HMRC Finalises Its VAT Policy on Locum Doctors Following the Isle of Wight NHS Trust Decision
Background – HMRC’s Long-Standing Policy On 17 July 2026, HMRC published Revenue and Customs Brief 6 (2026): VAT liability of the supply of temporary medical staff (locum doctors), bringing to an end the uncertainty that has existed since the landmark decision in Isle of Wight NHS Trust v HMRC [2025] UKFTT 1114 (TC). This is […]
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HMRC Time to Pay Arrangements: What They Are and How They Can Help Your Business
Struggling to pay your VAT, Corporation Tax or PAYE bill? An HMRC Time to Pay Arrangement could give your business the breathing space it needs. Cash flow problems can affect even the most successful businesses. Unexpected costs, seasonal fluctuations, or late-paying customers can quickly leave you facing tax bills that are difficult to pay on […]
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DEEKS VAT NEWSLETTER
Issue 77 | 10 July 2026 Making Complex VAT Simple Welcome from Jane Welcome to another edition of the Deeks VAT Newsletter. One of the things I love about VAT is that there is always something new to learn. One of the things I don’t love quite so much is that those changes often arrive […]
- News
Deeks VAT Newsletter
This issue covers the period from 10 March to 31 March 2026. Welcome to Issue 73 of the Deeks VAT Newsletter. The theme this month is simple: VAT still rewards preparation and punishes assumptions. That is particularly true for property, education funding, deregistration and supplies where the VAT liability depends on facts, contracts and evidence. […]