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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

VAT: tribunal queries staff hire liability

Last Updated: 29 March 2017

Some employment businesses may have incorrectly charged VAT on supplies following the withdrawal of the VAT staff hire concession according to the First Tier VAT Tribunal.

Read more …

HMRC changes views on entertaining and VAT

Last Updated: 22 April 2021

Following recent ECJ judgments HM Revenue & Customs (HMRC) concludes that the UK’s block on the recovery of input tax on the business entertainment of overseas clients is inconsistent with EU law.

Read more …

VAT reclaim windfall for holiday home owners

Last Updated: 28 September 2015

A recent decision by the VAT tribunal means that the VAT: DIY Housebuilders and Converters VAT Refund Scheme applies to holiday homes.

Read more …

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What's new?

  • SME Tax Update 12 November 2026
  • Consultation response: VAT treatment of land for social housing
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