Insights

James Hurst

VAT Director

26 October 2026

VAT & Duty

New VAT guidance brings greater clarity regarding the VAT treatment of cryptoassets including NFTs

HMRC’s new guidance brings greater clarity to the VAT treatment of cryptoassets, including NFTs. James Hurst explores what this means for businesses and the practical steps to take when reviewing their VAT obligations.

Glen Small

VAT Director and Head of Construction & Property

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15 January 2026

VAT refund opportunity: HMRC policy shift on locum doctor supplies

Following the decision in the VAT litigation of Isle of Wight NHS Trust, HMRC is now inviting businesses that have charged VAT on providing locum doctors in the last four years to apply for VAT reclaims. The decision, opportunity, and suggested next steps are summarised in this blog from Glen Small.

Glen Small

VAT Director and Head of Construction & Property

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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.

Glen Small

VAT Director and Head of Construction & Property

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13 October 2025

VAT & Duty

VAT bites hard: HMRC expands the confectionery 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.

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