New Year: New Penalty Regime! Happy new year. I hope you managed to have some sort of break over the holiday period. This is a special edition of VATwatch, devoted entirely to the new VAT penalty system which applies to...

 Uber Settles VAT DisputeUber has settled their VAT dispute with HMRC, paying £615m to settle all outstanding VAT claims. Uber had attempted to claim that VAT should only be paid on the commission they received from drivers, rather than on the...

VAT and Food: When are Marshmallows zero-rated?! It’s the time of year for bonfires and fireworks. We all love toasted marshmallows to accompany sparklers and firework displays. A recent case found that giant marshmallows can be zero VAT rated after a manufacturer...