Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
15 January 2026
VAT refund opportunity: HMRC policy shift on locum doctor suppliesFollowing 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.
15 October 2025
VAT update for further education collegesRecent 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.
13 October 2025
VAT bites hard: HMRC expands the confectionary netHMRC 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
Important VAT update: Broader exemptions for charity fundraising eventsHMRC’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
HMRC policy change: New scope for VAT reclaims on pension fund managementHMRC 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.
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