VAT Update 4

In this week's episode highlights include a return to the subject of chocolate covered biscuits, recovering import VAT on goods you don’t own and the end of the line on NHS car parking charges. We'll also consider the implications of a potential taxi tax, rumoured to be coming in this month's Budget.

To sign up for the 1pm webinar on Thursday 13 November 2025 on VAT in the construction industry, visit https://forms.office.com/e/2UWvB3v8gH. We'll be covering:
• When are construction services zero-rated or subject to 5% VAT?
• Contractors and subcontractors: when will they charge different rates of VAT on the same job?
• HMRC approach to compliance visits: what are officers looking for?
• Accounting for VAT: reverse charge rules, tax points, invoicing, bad debts
• Business splitting: does it work?