UK: HMRC is consulting on expanding deemed supplier rules for online marketplaces to include UK-based vendors, aiming to curb VAT fraud. The consultation will run until 18 August 2026, and stakeholders are invited to submit views.
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1StopVAT · 1 day ago
UK: The First-tier Tribunal ruled that HBS Enterprises Ltd, a UK-established business, remains liable for VAT on marketplace sales, despite HMRC’s misclassification as a non-established taxable person. The ruling confirms that the deemed supplier provision does not apply when the vendor is established in the UK, and that double taxation is avoided.
RTCSuite · 1 day ago
The UK will require all VAT invoices to be issued in a specified electronic format from 1 April 2029, covering B2B and B2G transactions. Peppol will serve as the core interoperability network, and NHS England already mandates PEPPOL-compliant invoicing for its suppliers.
UK Government · 2 days ago
The UK HMRC announces simplification of the Capital Goods Scheme effective 29 July 2026. Computers and computer equipment will be excluded and the expenditure threshold for land, buildings and civil engineering work rises to £600,000.
Law360 · 3 days ago
The UK Upper Tribunal ruled that dental aligners are not exempt from VAT under the dental prostheses provision. The decision reverses a lower tribunal ruling and means dental practices must charge VAT on aligners.
Law360 · 4 days ago
UK: The London appeals court has ruled that alternative education providers can claim a VAT exemption for their services. The decision overturns HMRC's earlier denial and may affect VAT treatment for educational institutions.
Marcus Ward Consultancy Ltd · 7 days ago
HMRC’s Notice 700 has been updated to clarify VAT treatment of mobile phone contracts and packages. The key change is that no input tax can be recovered when an employee holds a contract in their own name. The guidance also confirms recoverability rules for business‑only mobile and broadband services, and outlines apportionment requirements for private use.
Key Takeaways
The HMRC consultation closes on 18 August 2026.
As of 2026, HMRC proposes that marketplace operators become accountable for VAT collection on B2C sales by UK-based suppliers, expanding the current deemed supplier rules.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 10 July 2026. It relates to VAT developments in United Kingdom. The original source is 1stopVAT.
