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As we reported to you early evening on Budget Day, the VAT news within the 2016 Budget was heavily targeted on tackling VAT evasion and avoidance. 

George Osborne's 2016 Budget, in relation to VAT, was heavily targeted on tackling VAT evasion and avoidance.

The perils of submitting a VAT return even one day late were highlighted in a recent case where a company was hit with a £227,185 penalty. Our latest VAT update highlights this, other recent case law and various HMRC and European Commission publications.

HMRC is to launch a formal written consultation which could pave the way for changes to the UK rules on VAT grouping. The news follows recent EC judgements and is featured in this latest VAT update.

THE VAT status of charges made by recruitment agencies to clients who employ temporary workers has been left uncertain following a new ruling from the First-tier Tribunal.

This month's update considers last week's Autumn Statement 2015, together with new announcements from HMRC and the European Commission and a case involving invalid expenditure invoices for VAT recovery claims.

Changes to UK VAT accounting in relation to overseas establishments were highlighted in a recent Revenue & Customs Brief from HMRC.

The contentious issue of retaining zero-rating evidence for goods leaving the UK was highlighted in a recent decision from a UK court.

The latest judgment from the European Court of Justice ('ECJ'), together with recent cases involving transfers of going concerns, are the main features in our latest VAT update.

For businesses, the Summer Budget 2015 was set out to back business and support productivity.

Recent cases involving land and property transactions feature prominently in our latest VAT update.