Insights

Glen Small

VAT Director and Head of Construction & Property

15 October 2025

VAT & Duty

VAT update for further education colleges

Recent VAT changes for private schools have introduced uncertainty for further education (“FE”) colleges, particularly around whether fee-based education, wholly or partly in return for a fee, remains exempt.

Alex Nicholson

VAT and Indirect Tax Partner

Connect on LinkedIn

13 October 2025

VAT & Duty

VAT bites hard: HMRC expands the confectionary net

HMRC has launched a sustained campaign to widen the definition of ‘confectionery’ for VAT purposes, and the Courts are increasingly siding with them. What began as isolated disputes over niche products has snowballed into a fundamental shift in how ‘sweet’ items are treated, with far-reaching consequences for food producers, wholesalers and retailers.

Allan Easton

VAT Manager

02 July 2025

VAT & Duty

Important VAT update: Broader exemptions for charity fundraising events

HMRC’s latest Revenue & Customs Brief 3 (2025) clarifies how VAT applies to income from charity fundraising events, following the Yorkshire Agricultural Society case. The update widens the scope for exemptions, providing opportunities for charities to reclaim overdeclared VAT and enhance their VAT position for future events.

Karen Brown

Tax Assistant Manager

26 June 2025

VAT & Duty

HMRC policy change: New scope for VAT reclaims on pension fund management

HMRC has published a new brief announcing a significant shift in the VAT treatment of pension fund management services – a change that opens the door to valuable retrospective claims.

Euan Connor

Tax Senior

15 June 2025

VAT & Duty

Navigating the UK Internal Market Scheme (UKIMS): What your business needs to know

The government scheme created to simplify business trading between Great Britain and Northern Ireland – the UK Internal Market Scheme (UKIMS) – is now open for businesses to register. With the full implementation of the UKIMS, businesses across Great Britain (England, Scotland and Wales) and Northern Ireland are adapting to a redefined trading landscape. The scheme, launched in response to the Windsor Framework, aims to streamline the movement of goods from Great Britain to Northern Ireland by reducing unnecessary checks on goods staying within the UK.

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