Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

News

  • The Autumn Statement was not awash with VAT-related developments.  However, a few items are worthy of note:
    • VAT compliance is to be considered as one of the criteria for eligibility for gross payment status under the Construction Industry Scheme
    • A consultation is to take place in early 2024 in relation to the impacts of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC [2023] EWHC 1975
    • VAT relief on the installation of energy-saving materials is to be extended: additional technologies are to be eligible for relief, and buildings used solely for a relevant charitable purpose are to be brought in scope.
  • HMRC has published a tax information and impact note which explains that those building or converting their own home have the option of submitting a DIY housebuilders' VAT refund claim digitally. The time limit for such claims will also be extended from three months to six months after completion of the build.
  • In an operation carried out by the European Public Prosecutor's Office, over 200 locations were raided in connection with an alleged customs and VAT fraud worth in excess of €200m of evaded VAT and customs duties.