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OTS Evaluation Update on its 2017 VAT Report

09 October 2019      Amanda Darley, Head of Operations and Engagement

The Office of Tax Simplification has published a short (5-page) evaluation report looking at what steps have been taken in relation to the recommendations made in its 2017 VAT  review report. HMRC has taken some steps already, including undertaking the call for evidence on Partial Exemption and the Capital Goods Scheme, which is obviously of considerable relevance to the HE sector. The evaluation report also looks at progress in a few other areas including guidance and communication, digitising C79s and VAT simplification in the public sector, among others, that may be of interest to unviersities. The original 2017 report can be viewed here, with the evaluation of progress report here.



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