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UK VAT
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2
Supreme Court judgment in Target
Missing the Target
To what extent can EU law still be relied upon in UK VAT practice?
Can we still rely on EU?
Beware VAT exceptions
Beware exceptions
Hat trick of VAT treats
Hat trick of VAT treats
VAT and property rental - rule changes (including TOMS)
Flawed approach to TOMS
VAT exemption for medical care
VAT’s the difference?
Brexit VAT challenges
Brexit challenges
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
Airline Placement and disclosure
‘Smudging it all over’
Practical challenges faced by UK businesses trading in the EU
Choppy waters
Recent VAT legislative developments
Keeping up with the changes
Tax considerations for e-sports players
Tax considerations for e-sports players
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READERS'
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
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Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers