VAT update, February 2017

Published on 22 February 2017

In this month’s update we report on HMRC’s withdrawal of three VAT extra-statutory concessions, the National Audit Offce’s investigation into VAT evasion by overseas online retailers and HMRC’s responses to the various “Making Tax Digital” consultations.

We also comment on three recent cases involving the recovery of VAT input tax on tax planning advice, whether a motor home is a caravan for VAT zero-rating purposes and whether the prepayment rules for VAT appeals infringe the EU law principle of equivalence.

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