VAT update November 2017

In this month’s update we report on the Office of Tax Simplification’s first report on VAT, the draft regulations concerning the fulfilment house due diligence scheme, and HMRC’s revised guidance on input tax deduction for funded occupational pension schemes.

We also comment on three recent cases involving a judicial review challenge concerning the exemption of care home supplies, the validity of HMRC information notices, and the conclusion of the long-running Littlewoods compound interest case.