What do marshmallows and hair transplants have in common? Yes, they’ve both been subject to recent court cases regarding VAT treatment. And yes, this episode of The Tax Track is all about VAT.

As well as examining issues with VAT borderlines, we talk about the prospects for reform, look forward to the Institute’s forthcoming VAT conference and discuss the pros and cons of e-invoicing.

Links

• How to fix VAT
  https://www.icaew.com/technical/tax/vat/how-to-fix-vat 
• Progressive VAT: is now the time? 
  https://www.icaew.com/insights/tax-news/2024/oct-2024/progressive-vat-is-now-the-time
• E-invoicing to be mandatory for EU VAT by 2030
  https://www.icaew.com/insights/tax-news/2024/nov-2024/e-invoicing-to-be-mandatory-for-eu-vat-by-2030
• How to fix VAT Conference
  ttps://www.icaew.com/learning-and-development/events/vat-conference

Panellists

• Stephen Relf, Technical Manager, Tax, ICAEW
• Ed Saltmarsh, Technical Manager, VAT and Customs, ICAEW
• Stephen Dale, Chair, ICAEW VAT and Duties Committee

Producer 

Ed Adams

Episode first published: 30 April 2025
Podcast recorded: 22 April 2025