UK HMRC has published Revenue and Customs Brief 7 (2026): Changes to the VAT Capital Goods Scheme on 30 July 2026, which explains the changes made to the items covered by the VAT Capital Goods Scheme. As previously reported, the scheme has been simplified from 29 July 2026, including the removal of computers and computer equipment from the scope of covered assets and an increase in the expenditure threshold for land, buildings, and civil engineering works from GBP 250,000 to GBP 600,000, exc…