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The Oxford University Centre for Business Taxation’s summer conference 2015 marked 50 years of UK corporation tax as well as the tenth anniversary of the centre’s founding.

Although it was an enjoyable and thought-provoking event, it was also depressing to reflect on the muddle that we have reached in the corporate tax system, and the summer budget, followed by 212 pages of Finance Bill, will not improve matters.

CRC v Apollo Fuels Ltd and others, Upper Tribunal (Tax and Chancery Division)

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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?

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