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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

Engagment with HMRC and other policy makers

We have had a number of recent interactions with HMRC including:

We have had a number of meetings including:

The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.

We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.

The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.

In recent months we have received numerous reports from our members of continuing and excessive delays in the time it takes for HMRC’s option to tax national unit to respond to notifications.

Engagement with HMRC, the EU and other policy makers

We have had a number of recent interactions with HMRC including: