HMRCGuidelines

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Deeks VAT News issue 51

In this month’s newsletter, we dive into key VAT updates, including Zero-Rated Exports and the Procurement International case, along with new guidance on the Annual Accounting Scheme. Stay informed with these essential updates!
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VAT ALERT – VAT Implications in Holiday Accommodation: Abbeyford Caravan Company (Scotland) Limited v. HMRC

This case delves into VAT treatment within the UK holiday accommodation sector, focusing on the complex issues of VAT apportionment between standard-rated goods and zero-rated accommodation services for holiday chalets and caravans. Case Background Abbeyford Caravan Company operates holiday parks in Scotland, offering fully furnished chalets, caravans, and associated facilities to holidaymakers, which collectively create […]
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Deeks VAT News issue 50

Welcome to this month’s Newsletter            November 2024 issue 50    Keeping you up to date on VAT changes           In this month’s newsletter we cover the following: Second-hand goods scheme and best judgement – The Ancient & Modern Jewellers Limited case Visual Investments International Ltd (Visual) v HMRC  UK e-invoicing initiative and consultation Change of bank details […]
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Estonia Plans Further VAT Rate Increase Amid Rising Defence Spending 

Following the recent VAT increase from 20% to 22% that took effect on 1 January 2024, Estonia’s new government has announced plans for an additional VAT hike. If implemented, the standard VAT rate will rise by a further 2% to 24% on 1 July 2025. This measure is intended to increase funds in response to […]
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UPDATE: Upcoming Tax Changes for Furnished Holiday Lets and the October Budget

UPDATE
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Deeks VAT News issue 49 

In this month’s Deeks VAT Newsletter, we delve into the Go City Limited case, where the First-Tier Tribunal addressed the VAT treatment of sightseeing passes. The key question was whether these passes should be seen as a supply of services or classified as multi-purpose vouchers—a distinction that significantly affects the timing and amount of VAT payable. This ruling has major implications for the tourism sector, especially for businesses offering bundled services. For a comprehensive analysis of the case and its potential impact, don’t miss this month’s edition!
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Deeks VAT News issue 48

In this edition of the Deeks VAT Newsletter, we delve into the significant Lycamobile case, a landmark in VAT litigation. This case has profound implications for businesses operating in the telecommunications sector, particularly concerning VAT compliance and the interpretation of tax laws across borders. We break down the key aspects of the case, the court’s decision, and what it means for your business. Stay informed on how this ruling could impact your VAT obligations and strategic planning.
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Deeks VAT News issue 47

Welcome to this month’s Newsletter      August 2024 issue 47 Keeping you up to date on VAT changes      In this month’s newsletter we cover the following: How to pay duties and VAT on imports – updated guidance         Fulfilment House Due Diligence Scheme registered businesses list updated   Inter-company charges: Do I add VAT? New HMRC VAT registration […]
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Deeks VAT News issue 46

Welcome to this months Newsletter      July 2024 issue 46 Keeping you up to date on VAT changes      In this months newsletter we cover the following:     More on separate and single supplies. The KFC dip pot case Hotel De La Tour UPDATE Telent Technology Services Ltd: no relitigation of input tax claim – UT VAT grouping […]