November 2023

• Details of draft Finance Bill legislation on the interpretation of VAT law and EU law (V1.233A)


• Reference to the First-tier Tribunal's decision in Piramal Healthcare (continued effect of EU law in the UK) (V1.233A)


• Reference to the decision of the Upper Tribunal in Dollar Financial UK Ltd (retrospective amendment to VAT grouping date) (V2.190AA)


• Updated to reflect HMRC Manuals VBNB72200, VBNB72300, VBNB74600, VBNB75990 (business and non-business activities) (V2.203A)


• Reference to the First-tier Tribunal decision in KRS Finance Ltd v HMRC (V3.462)


• Updated to reflect the latest HMRC guidance on the second-hand motor vehicle payment scheme (V3.534, V3.534A)


• Reference to the First-tier Tribunal decision in JPMorgan Chase Bank, NA v HMRC (V4.136I)


• Reference to the First-tier Tribunal decision in Derby Quad Ltd (application of the VAT exemption for cultural services) (V4.176)


• Updated references to Notice 701/6 (charity funded medical equipment) (Division V4.2)


• Reference to the First-tier Tribunal decision in United Biscuits (whether biscuit covered with chocolate) (V4.219)


• Reference to the Value Added Tax (Refunds to 'Do-It-Yourself' Builders) (Amendment of Method and Time for Making Claims) Regulations 2023,SI 2023/1201 and the associated HMRC policy paper (V5.164)


• Reference to the First-tier Tribunal decision in Vistry Homes Ltd (the arguments presented for HMRC regarding estoppel were rejected) (V5.405)