Retrospective VAT claims
Businesses involved in disputes about whether retrospective VAT claims are still open or have been settled following a payment by HMRC will be interested in the case of John Martin Group, where the Tribunal decided that even though HMRC had made a payment and contended that the initial claim had been settled, the matter was still under discussion and that a revised claim could be considered. The Tribunal was critical of the informality of e-mail correspondence and the fact that HMRC had not sent their usual "you have 30 days to appeal …" letter.
Insurance – "outsourced" services
Businesses involved in "outsourcing" of work related to insurance will be aware that HMRC plan to increase the amount of VAT charged on such work, perhaps from the beginning of 2006. A consultation about the proposed changes began last July and businesses have until 30 September to make their views known.
