2017–18—Budget, Finance Bill and Spring Statement

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ARCHIVED: This Overview has been archived and is not maintained.

This subtopic draws together content on the fiscal events throughout the tax year 2017–18 starting with the release of draft provisions for Finance Bill 2018 on Wednesday 13 September 2017, through the Autumn Budget in 2017 to the passage through parliament of the Finance Act 2018, and the Spring Statement on 13 March 2018. For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.

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FTT determines that VAT should be charged from date of registration and not when the registration number is received (Sammy Garden Ltd v HMRC)

Tax analysis: In Sammy Garden Ltd v HMRC the First-Tier Tax Tribunal (FTT) found in HMRC’s favour that VAT should have been accounted for from the effective date of registration (EDR), rather than receipt of the VAT registration number (VRN).

Tax weekly highlights—6 March 2025

This week's edition of Tax weekly highlights includes: (1) the Finance Bill passing the House of Commons and becoming ‘substantively enacted’, (2) News Analysis on the Court of Appeal’s decision in Post Prudential Closure Notice Group, and (3) the latest edition of HMRC’s Stakeholder Digest.

FTT finds that hair transplant is not a medical procedure and is therefore not exempt from VAT (Advanced Hair Technology Ltd v HMRC)

Tax analysis: In Advanced Hair Technology Ltd, the First-tier Tax Tribunal (FTT) found that for the sample cases reviewed, hair transplant services did not qualify for the VAT exemption covering medical care.

Court of Appeal considers further procedural issues in relation to double tax relief for foreign dividends (HMRC v Appellants in the Post Prudential Closure Notice Group)

Tax analysis: In HMRC v Appellants in the Post Prudential Closure Notice Group, the Court of Appeal considered a number of procedural issues relating to the ongoing group litigation on the pre-2009 dividend regime which contravened EU law.

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