Legal News & Expert Insights

Many businesses will receive a Notice of VAT Assessment and Penalty Notice from HMRC during the course of their existence. One such Notice of VAT Assessment from HMRC is based on the Kittel Principle. If you receive a Kittel Notice from HMRC it is important to act quickly as non-compliance can have a devastating impact on any business.

Many of HMRC’s Investigations arise where it is believed that a taxpayer may have undeclared VAT output tax, has overclaimed VAT input tax and VAT has been wrongly calculated. In these circumstances, HMRC has the power to issue VAT Assessments requiring payment of the amount believed to be outstanding. When investigating and issuing a VAT […]

In 2021, the Supreme Court ruled that Uber drivers should be classed as workers rather than independent contractors. The decision affected Uber’s VAT responsibilities. The High Court in Uber BL v Sefton MBC [2023] EWHC 1975 (KB) has now extended this principle to all ride hailing companies. Hamraj Kang of KANGS outlines ride hailing firms’ […]

As anticipated, the Government has now implemented promised reforms to sanctions affecting late filing of Tax Returns and late payments. Initially, the reforms apply to VAT and Income Tax Self-Assessment. Tim Thompson and John Veale of KANGS outline the reforms.

It is essential for any company registered for VAT to understand and engage in the exercise of due diligence appropriate to the nature of its operation. Failure to do so carries the risk of financial loss, the receipt of unexpected VAT assessments and, at worst, a criminal investigation which may lead to criminal prosecution. At […]