VAT Memo 2025-2026

The VAT Memo is an indispensable resource for navigating the ever-evolving complexities of VAT. It provides professionals and businesses with expertly curated insights and clear explanations of VAT laws, practices, and procedures. Designed to keep users informed and confident, the VAT Memo is updated regularly to reflect the latest developments in legislation, case law, and official guidance. Whether you are a business owner, accountant, or tax professional, this essential guide empowers you to manage VAT effectively and maintain compliance.

Recent updates to the Lefebvre VAT Memo include:

• Detailed coverage of the new private school charge
• Input tax related to share sales
• Taxi services - agency arrangements
• Supplies that are both single and multiple
• The difference between a voucher and a ticket
• Status of EU law in the UK
• TOMS - wholesale supplies
• Giant marshmallows - confectionery or ingredients?
• Updated HMRC guidance on snagging and remedial works to buildings

In both digital and print formats, the VAT Memo offers unparalleled flexibility for accessing vital information whenever and wherever it's needed. With its comprehensive and practical content, this trusted resource enables professionals to stay ahead, make informed decisions, and thrive in their fields.