VAT Memo is an indispensable resource for navigating the ever-evolving complexities of VAT. Updated for 2026, it delivers expertly curated insights and clear explanations of the latest legislative changes, case law and HMRC approaches. Designed to keep professionals informed and confident, it equips users with the knowledge needed to manage VAT effectively and maintain compliance in a shifting landscape.

This latest edition includes key developments such as:

• pre-registration input tax recovery
• reduced-rating of public electric vehicle charging
• the dividing line between medical and cosmetic treatments
• HMRC’s stricter stance on late appeals and penalty suspension conditions
• Detailed analysis of VAT deductibility in relation to share sales
• TOMS and taxi services
• zero-rating of chocolate biscuits and similar snacks
• withdrawal of VAT refund schemes for memorials and listed places of worship
• recent case law shaping discretionary input tax recovery

VAT Memo offers flexible access to vital information whenever and wherever it’s needed. With its comprehensive, practical and up-to-date content, this trusted resource enables accountants, tax advisors and business professionals to stay ahead, make informed decisions and confidently navigate VAT.

Included with a subscription to the printed book is the online version, which is regularly updated throughout the year to ensure that you remain up to date with changes as they happen.