Prudential Assurance Company Limited vs HM Revenue and Customs

A recent decision at the UK Supreme Court has highlighted the importance of determining at the outset of a contractual relationship between members of the same VAT group, which party is liable to pay any VAT due. James Davies explains more in his latest insight.

Correcting VAT errors - HMRC’s tougher approach

In this insight, Glyn Edwards notes that HMRC have quietly made some changes to VAT Notice 700/45 which provides guidance on how to correct errors made on VAT returns. One key change is the withdrawal of Form 652 which was the traditional method of disclosing errors above the reporting thresholds described below. 

Why innocence isn’t enough: The hidden VAT risks in labour supply chains

In this insight, Robin Prince highlights that HMRC is stepping up its use of the Kittel principle to challenge VAT recovery where fraud is identified in supply chains. Originally developed to tackle large-scale missing trader fraud, we are now seeing the principle being applied more broadly.

Plastic Packaging Tax:
Are you compliant?

 UK businesses importing or manufacturing goods with plastic packaging may need to register for PPT. Are you importing goods with plastic packaging? Do you have accurate records of packaging weights? Does your packaging exceed 10 tonnes in a 12-month period? Watch Andrew Thurston's latest video to find out more.