HMRC have released a summary of responses to its consultation on the VAT treatment for social housing. From April 2027, the government proposes introducing a new zero-rate relief on land used for building social housing.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
HMRC have released a call for evidence reviewing the VAT treatment of travel services, including the Tour Operators Margin Scheme (TOMS). This invites views on the current VAT treatment of travel services and potential alternative VAT accounting mechanisms.
The government has published 'Consultation response: Extending VAT online marketplaces liability to combat non-compliance'. Online marketplaces will become responsible for accounting for VAT on relevant sales by UK sellers from October 2027.
HMRC have released 'E-invoicing digital reporting: Consultation on the future use of e-invoicing digital reporting'. The consultation seeks views on how introducing electronic invoicing for VAT could improve tax administration and wider public services.
In Unatrade Limited v HMRC [2026] TC10053, the First Tier Tribunal (FTT) found that relying on an assumption that retailers had accounted for VAT was not sufficient evidence to support an input VAT deduction.
HMRC have published Guidelines for Compliance (GfC) 21, 'Help with VAT treatment of cryptoassets'. The guidance outlines HMRC's approach to how UK VAT rules apply for businesses involved in cryptoasset transactions.
In Abbey Group Limited v HMRC [2026] TC10048, the First Tier Tribunal (FTT) found it lacked jurisdiction to determine a legitimate expectation claim against a VAT assessment. Even if it had, the FTT considered that the argument would have failed, as it was not unfair for HMRC to depart retrospectively from an officer's statement that had been relied on by the taxpayer, confirming recoverability of input tax.
