
FEATURED INSIGHTS
VAT & Indirect Taxes
Your central hub for VAT and indirect tax insights
VAT continues to evolve rapidly, and staying informed is essential. Our curated VAT & Indirect Taxes hub brings together expert commentary, technical updates and guidance from PKF’s VAT specialists. Whether you’re dealing with complex transactions, sector‑specific rules or cross‑border considerations, you’ll find practical support here.
Learn more about our VAT & Indirect Taxes services.
Our Insights
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Partial exemption VAT: New tribunal ruling unlocks major pre‑registration VAT recovery for insurance brokers
Explore the advantages of pre‑registration VAT recovery for UK brokers and maximize your tax claims with new tribunal insights.
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Locum doctor VAT changes: A major refund opportunity for medical staffing suppliers
The latest locum doctor VAT ruling and HMRC Brief 9/2025 create a major refund opportunity for medical staffing suppliers. See who is affected and what to do next.
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VAT recovery boost for UK brokers: What the Hastings Tribunal means
Unlock the benefits of VAT recovery for UK brokers and learn how recent changes impact input VAT claims from HMRC.
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CapitalQuarter – Winter 2025
Read our latest edition of CapitalQuarter Winter 2025 featuring articles and industry updates for listed businesses and their advisors.
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Autumn Budget 2025 guide
The Autumn Budget 2025 brings key changes: frozen income tax bands, a Mansion Tax, and updated salary sacrifice rules. Learn more.
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The challenge of VAT refunds: how listed businesses can stay ahead
Understand HMRC VAT refund inspections and how to protect your business from unexpected financial consequences.
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Broking Business – Autumn 2025
Welcome to the latest edition of Broking Business – Autumn 2025, featuring articles and industry updates from our Insurance Intermediary team.
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HMRC VAT refund inspections: what brokers need to know
A broker that is registered for VAT and successfully claiming refunds on input VAT from HMRC might consider that its historic refunds are secure. Unfortunately, this is not the case, as Mark Ellis explains.
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VAT and group services: the single vs multiple supply debate
Mark Ellis, VAT Partner explores the implications for businesses making VAT-exempt supplies. Read more.
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Broking Business – Spring 2025
Welcome to the latest edition of Broking Business – Spring 2025, featuring articles and industry updates from our Insurance Intermediary team.
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Creating VAT groups: the advantages
Discover the pros and cons of VAT group registration for brokers, including HMRC challenges, VAT savings, and compliance risks.
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Recent VAT tribunal might unlock significant input VAT savings for UK insurance intermediaries
Hastings Insurance’s VAT tribunal win might unlock significant input VAT savings, impacting UK insurance intermediaries positively.
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Intermediaries: focus on VAT
VAT rules can be mind-boggling at the best of times. We highlight frequent areas of confusion for brokers and MGAs, and explain the relevant guidelines.
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Chip off the old VAT block: understanding the zero VAT rate for construction
Businesses in residential construction often assume their supplies are mostly subject to the 0% VAT rate. This article highlights the key points.
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Recovering VAT: how to avoid the pitfalls
What happens when a business considers claiming back VAT incurred on expenditure, via its VAT return to HMRC? Mark Ellis, VAT Partner provides a guide.
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What is ‘business establishment’ for VAT purposes?
Rarely does a definition matter so much and have so many implications for VAT. We look at the confusions often caused by misinterpretation of the term.
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VAT: don’t get caught out for being ‘careless’ – lessons for VAT practitioners and businesses
A significant VAT dispute with HMRC reached the First-tier Tribunal decision stage in December. Mark Ellis focuses on the key takeaways regarding ‘reasonable care’.
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UK VAT: how to keep your natural resources company ahead of HMRC
It’s easier than you think to fall foul of the complicated VAT rules for natural resources holding companies. We help you steer through the obstacles.
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A VAT development that could spell trouble
Following a relatively unnoticed change to VAT law on 1 January 2023 which is likely to bring significant revenue to HMRC in future years, we provide an example to illustrate how these changes can affect your business.
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Deal fees: how to outsmart HMRC
When it’s time to complete your VAT return, early preparation will save you pain and potentially costly penalties later.
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Why ‘silence isn’t always golden’ in an HMRC VAT review
VAT Partner, Mark Ellis explains why just because an HMRC VAT review doesn’t result in a VAT assessment doesn’t necessarily mean that HMRC agrees with what you’re doing.


















