VATWatch - October 2024 HMRC Policy Paper – Zero VAT Rating for Residential Caravans Since 6 April 2013 caravans that meet the relevant size criteria and are manufactured to meet with the BSI standard number 3632 are considered to be...

VATWatch - September 2024 Convenience Store’s Underdeclared VAT Was Careless A tribunal ruling has determined that VAT errors based on underdeclared takings made by owners of a convenience store were careless rather than deliberate, leading to a significant reduction in...

VATWatch - August 2024 VAT on Private School Fees We finally have some draft legislation and explanatory notes in respect of the proposed VAT changes on private school fees. There is a lot to digest, but key points from a quick...