A few years ago before the new penalties regime kicked in, if a client had received the yellow surcharge letter, it used to be that if they filed and paid on time for the subsequent 12 months, that


HMRC has reacted, with admirable rapidity, to the ECJ’s decision in the case of Lebara v HMRC, reports Matthew Arnold & Baldwin associate Shimon Shaw.



A client bought a franchise and then registered for VAT. The franchise fee is for a five year agreement.


The flat rate scheme for VAT continues to cause problems for accountants and advisers, according to VAT experts.


HMRC won an upper-tier tribunal decision that means a company unwittingly caught up in a carousel fraud will lose £176,000 in VAT payments.

Phone card suppliers and other users of face value vouchers could be in line for VAT rebates after the European Court of Justice ruled against HMRC’s treatment of telephone cards in the Lebara VAT.


Debt advisory firm Fairpoint Group has received £9m from HMRC in respect of VAT w

All these years and I've never given a real thought to this until now...