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An opportunity exists for businesses and organisations to challenge VAT assessments in relation to intra-EC movements of goods when not holding a customer’s VAT number.

A new opportunity to reclaim VAT paid on company cars which are purchased solely for business use is one of the highlights of our September VAT update.

HMRC has confirmed a further 12-month extension to the transitional period to use the 70/30 split to recover VAT on pension fund management costs.

This month’s VAT news is brief and covers HMRC’s publications issued in August.

It's now that time of the year again when businesses consider what European VAT they can recover ahead of the annual filing deadline.

Forward planning can help businesses ensure they are not caught out by a wide-reaching new European Commission VAT implementing regulation which will come into effect on 1 January 2017.

July may have been a relatively quiet month on the VAT front but there were still a few significant developments to be aware of.

Clearly the biggest news in relation to VAT in June was the impact of Brexit, which we covered extensively in our special VAT update.

As the UK has voted to leave the EU, we outline our initial thoughts on the VAT considerations.

In this month's VAT news we mainly consider the potential wider impact of the judgment in the case of Airtours Holidays Transport Ltd/My Travel ('Airtours'), in particular for tripartite agreements.

April was a busy month for HMRC with various measures, consultation documents, draft guidance and new VAT notices issued. Additionally, as the UK debates it's future in the European Union, the European Commission has released its action plan for moving towards a more co-ordinated single EU VAT area.