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Practical Points

Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.

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Business tax

This month covers international taxes; and VAT.
International taxes: Historical compatibility of UK exit charge rules with EU law
  • Nov 2024
The Upper Tribunal has dismissed the appeals of the taxpayers in the joined cases of Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to...
VAT: Charging points for electric vehicles
  • Nov 2024
Digital Charging Solutions GmbH (DCS) had its place of business in Germany. It provided a subscription service allowing customers in Sweden access to a network of charging points to charge their electric vehicles (EVs)...
VAT: Input tax recovery on goods provided free of charge
  • Nov 2024
Voestalpine Giesserei Linz GmbH (VGL), a company established in Austria, produced moulded parts in Romania, where it was VAT-registered. A contractor and...
VAT: Input tax on legal fees
  • Nov 2024
Visual Investments International Ltd (Visual) claimed input tax of more than £54,000 for VAT periods from 2018 to 2021 for legal fees incurred on a commercial dispute. HMRC considered that Visual was not entitled to claim...
VAT: Belgian cases on VAT and online gambling
  • Nov 2024
With effect from 1 July 2016, Belgium abolished the VAT exemption for online gambling other than lotteries. The Constitutional Court annulled this by a judgment in March 2018. However, in a November 2018 judgment, the Court...
VAT split payment mechanism
  • Nov 2024
By way of derogation from the EU Principal VAT Directive (PVD), in 2019, Poland enacted a split payment mechanism to address the problem of VAT fraud. Under the split payment mechanism, customers who purchased...
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Personal tax

There are no updates this month.
Property tax: Compensation and interest chargeable to income tax
  • Oct 2024
The First-tier Tribunal (FTT) has found that HMRC was correct to tax money paid out for mis-selling of interest rate hedging products as compensation. A pair of brothers purchased interest rate hedging products as...
Property tax: FTT rules that property consisted of two dwellings
  • Oct 2024
The First-tier Tribunal (FTT) has ruled that a taxpayer was entitled to stamp duty land tax (SDLT) multiple dwellings relief (MDR) on a building as it was capable of occupation as two separate dwellings, with their own entrances...
Residence and domicile: Taxpayer’s appeal on residency status dismissed
  • Oct 2024
The Upper Tribunal (UT) has found that the decision made by the First-tier Tribunal (FTT) in relation to a taxpayer’s residency status should be upheld...
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More in personal tax

Tax compliance and investigations

This month covers penalties.
Penalties: Reasonable excuse
  • Nov 2024
A new penalties regime has applied from 1 January 2023 to the late submission and late payment of VAT returns. Under this regime, a taxpayer may not be liable to a penalty if they...
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More in tax compliance and investigation

Tax administration

There are no updates this month.
Agents and HMRC: Checking marriage allowance claims using PAYE codes
  • Dec 2023
Agents are able to check whether a client has an enduring marriage allowance claim using the client’s PAYE code. PAYE codes ending in the suffix ‘N’ indicate that an election is in place to transfer part of the personal allowance to a...
Tax returns: Relying on HMRC guidance
  • Nov 2023
Some advisers may have noticed an increase in the number of changes to HMRC’s guidance – in particular changes to articles in Agent Update and Employer Bulletin...
Making tax digital: Manual MTD registration required for some new VAT registrations
  • Oct 2023
When registering for VAT through HMRC’s VAT registration service, businesses should be automatically signed up to making tax digital (MTD). However, in some exceptional cases, the MTD registration is not being processed...
Tax payments and repayments: HMRC guidance on reducing self assessment repayment delays
  • Oct 2023
Self assessment repayments can be delayed at three different stages: 1. A delay to the processing of the return, form, or amendment that generates the repayment. 2. A repayment inhibitor is triggered. 3. The repayment is...
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More in tax administration

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