The first-tier tribunal has ruled that Bridge is not a sport and as a result tournament entry fees are not exempt from VAT. The English Bridge Union (EBU) were appealing HMRC’s decision not to repay …

The recent HMRC repayments brief 28/13 outlines a new policy on withholding repayment claims, particularly in suspected avoidance cases.  In cases where it is HMRC’s opinion that an avoidance scheme was used, it is their intention to …

The recent tribunal case of Taste of Thai Ltd (TC2721) dealt with a penalty for late VAT registration; specifically when the VAT became due for the purposes of calculating the penalty rate. Background The restaurant …

HMRC paid Littlewoods £205m in relation to a VAT claim by them, stretching back over a period of up to 30 years. Interest under the normal simple basis was calculated at £268m, as being due to …

The government has made a number of high profile U-turns in recent weeks. The chancellor has decided to modify plans to impose VAT charges on takeaway food and static holiday caravans, as well as deciding not …