MHA VAT Newsletter | December 2025 |
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Welcome to the December VAT Newsletter!
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Season's Greetings and welcome to the latest edition of our monthly VAT newsletter, packed with news and insights to keep you updated on the world of VAT. Additionally, we provide updates on various other indirect taxes including customs duties, environmental taxes and excise duties.
As we approach the holiday season, we wanted to take a moment to express our sincere gratitude for your time and attention in reading our newsletters. Your engagement means a lot to us, and we truly appreciate your interest in staying connected with our updates.
Should you have any questions, please do not hesitate to contact us. We hope you find our newsletter interesting and informative; please do feel free to forward to anyone you think would find it useful. |
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| VAT consequences of trading in goods in the EU
Following the UK’s departure from the EU, EU VAT rules ceased to have direct effect in most of the UK as of 1st January 2021, following the end of the transition period. A change Ross Thompson, highlights as essential for UK businesses to understand when trading goods within the EU.
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| | Charity Tax Relief
Following a consultation in spring this year, the chancellor has announced a welcome policy change to provide VAT relief for goods donated to charities or onward distribution to their beneficiaries, as highlighted by Sue Rathmell and Michael Samuel-Bryan.
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| | The Gambling Duty Hikes and the Black Market Threat
The government’s new policy on gambling duties is set to generate over £1 billion annually for the Exchequer, but comes with significant commercial and regulatory risks. Instead of adopting a single, "Remote Betting and Gaming Duty" as previously consulted on, the government has chosen a targeted approach, dramatically increasing the duty on high-margin, high-harm activities while creating a critical tax differential.
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| | E-Invoicing and VAT: What businesses need to know
Our recent webinar underscored that e-invoicing is no longer a future consideration but an imminent compliance and operational priority across Europe. Far from being a simple PDF exchange, e-invoicing involves structured, machine-readable data integrated directly with ERP systems.
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| | VAT grouping reform
Practical benefits for financial institutions and insurers. HMRC has announced a major change to the UK VAT treatment of intra-group supplies, delivering clarity and potential cost savings for financial institutions and insurers, as Robin Prince explains.
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| | Trading Internationally: Funding the Trade Cycle
When exporting or importing, it’s essential for a business to understand not just what they’re agreeing to in a contract, but also their responsibilities around customs, origin, and Incoterms. Getting these right helps avoid delays, unexpected duties, and ensures finance like letters of credit is correctly aligned with the trade cycle. Andrew Thurston reflects on Andy Quinn’s recent insight.
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Meet one of our global colleagues: Marisa Hut |
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| Marisa is a Partner at Baker Tilly in the Netherlands and has been named International Business Leader of the Year, in recognition of her exceptional leadership, strategic vision, and global impact in advancing international business initiatives at Baker Tilly.
Marisa plays a key role in supporting international clients across the Baker Tilly network. Specialising in the international market, she works closely with global teams to guide businesses looking to expand into Europe. From coordinating market-entry strategies to advising on complex cross-border projects, Marisa brings extensive knowledge and practical experience to help organisations grow with confidence.
Her favourite part of the job? Making life easier for clients, anticipating challenges before they arise and developing forward-looking solutions, whether related to Brexit, the evolving EU VAT landscape, or future regulatory changes. |
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BTI Conference | Strengthening VAT and Customs expertise in Madrid |
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Our recent VAT & Customs Tech Day in Madrid marked another important milestone in Baker Tilly’s commitment to innovation, technical excellence, and cross-border collaboration.
The event brought together specialists from across our global network to exchange insights, explore emerging regulatory developments, and discuss the technologies shaping the future of VAT and customs compliance. The depth of knowledge shared throughout the day truly underscored the strength of our international expertise, and our ability to support clients in an increasingly complex landscape.
As part of the Baker Tilly global network, we remain committed to delivering clarity, expertise, and innovative solutions in VAT, customs, and indirect tax technology. Events like this reinforce the collective strength of our teams and our ongoing commitment to providing clients with trusted, future-ready support.
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MHA is the trading name of both (i) MHA Audit Services LLP, a limited liability partnership registered in England and Wales with company number OC455542 and (ii) MHA Advisory Ltd, a company registered in England and Wales with company number 16233746. A list of partners' names is open for inspection at MHA’s registered office at The Pinnacle, 150 Midsummer Boulevard, Milton Keynes, MK9 1LZ. MHA is an independent member of Baker Tilly International Limited, the members of which are separate and independent legal entities. Arrandco Investments Limited is the registered owner of the UK trade mark for the name Baker Tilly. The associated logo is used under licence from Baker Tilly International Limited Further information can be found via our website.
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