Latest developments

February 2025 updates

1.  

   •     Updates to VGROUPS02650 relating to changes to VAT group members (V2.190AA)

2.  

   •     The First-tier Tribunal decision in Sarabande v HMRC (whether input tax related to an exempt supply) (V3.401)

3.  

   •     Launch of government 12-week E-invoicing consultation (V3.511)

4.  

   •     HMRC Notice 702/10 (Tax warehousing) was updated on 1 February 2025 (V3.428, V4.209, V5.141)

5.  

   •     Updates to VEXP80100 relating to direct exports (V4.303)

6.  

   •     The High Court decision in R (oao) Anglia Ruskin Students' Union v HMRC (whether a bar could fall within the catering concession) (V6.218)

7.  

   •     The First-tier Tribunal decision in Chelsea Cloisters Management Limited v HMRC (whether service charges fell within an extra statutory concession) (V6.323)

January 2025 updates

1.  

   •     HMRC Notice 700/64, motoring expenses, was updated on 19 December 2024 (V3.242, V3.410, V3.424, V3.436, V3.443)

2.  

   •     HMRC has updated its guidance regarding how to apply for a repayment of overpaid import VAT (V3.305)

3.  

   •     The First-tier Tribunal decision in IT Way Transgroup Clearance LLP (whether customs