Indirect tax news from the past week
8 December 2025
Places for People Homes Limited: VAT treatment of maintenance services – FTT
The First-tier Tribunal has considered the VAT treatment of maintenance services supplied in respect of a number of blocks of flats. The issues were whether the services were supplied to the lessors or the lessees of the flats (referred to as ‘the direction of supply issue’), and whether the services could be considered as part of the exempt supply of land (the ‘fusion of supplies issue’). The FTT has held that the supply of the maintenance services was made to the lessors, and not the lessees. The FTT also held that the supply of maintenance services was not part of a single supply of land by the lessors to the lessees, nor were the maintenance services ancillary to the supply of land, such that they could take on the character of an exempt supply of land for VAT purposes. Accordingly, the supply of maintenance services was a separate, standard-rated supply. On the basis that there remained an outstanding point on the EU law principles of legitimate expectation and legal certainty, the FTT stayed the appeal pending the release of the Upper Tribunal’s decision in the appeal against the FTT decision in Chelsea Cloisters Management Limited. (Contact: Ben Tennant)
Finance Bill published
The Finance (No. 2) Bill 2024-26 was published on 4 December 2025, together with its Explanatory Notes. The Bill’s dedicated page on Parliament’s website is here. Indirect tax measures in the bill include the VAT and insurance premium tax amendments with regards to the Motability Scheme, the amendments to the tour operators’ margin scheme concerning private hire vehicles and taxi services, VAT relief for certain charitable donations by businesses, and changes to a number of excise duties, including gambling tax reforms and environmental taxes. Part 4 of the Bill establishes the new vaping products duty. Part 5 establishes the carbon border adjustment mechanism. (Contact: Andrew Clarke)
Tariffs: What leaders need to know across industries – Deloitte article
Tariffs are becoming the currency of wider political influence. What steps can leaders take to balance big picture pressures with industry-specific strategies? Our latest Deloitte Insights article, As tariffs redefine strategy, here’s what leaders need to know across industries, brings together practical perspectives from global Deloitte professionals and real-world examples across key sectors, including pharmaceuticals, aerospace and defence, automotive, food and agriculture, and consumer goods.
This week’s CJEU VAT calendar
On 11 December, the CJEU will deliver judgments in Česká síť on the Czech VAT arrangements for ‘societies’ (associations without legal personality), and in Vaniz on joint and several liability after the liquidation of a principal debtor.