
VAT on public electric vehicle charging: tribunal challenges HMRC position
A recent VAT case has raised important questions around the correct VAT treatment of public electric vehicle charging.
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While your followers enjoy the pictures and videos you share, there’s a huge amount of work going on behind the scenes to create that content and build a brand. This can be incredibly exciting and rewarding, but you’ll no doubt find that your follower count grows, so does the amount of admin required. And let’s be honest – no one becomes an influencer because they love doing admin.
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A recent VAT case has raised important questions around the correct VAT treatment of public electric vehicle charging.

Recent developments indicate a clear shift in HMRC’s approach to monitoring dividends and transactions between companies and their shareholders. With new consultations and expanded data collection, there is a growing focus on transparency and compliance for close companies.

Each new tax year introduces a range of updates, and while some thresholds remain unchanged for 2026/27, a number of targeted changes will have a direct impact on business owners and shareholders. Understanding these developments early allows for more effective planning and informed decision-making.