Since 1927 the leading authority on tax law, practice and administration

Glyn Edwards

Glyn Edwards is tax dispute resolution director at MHA. He can be contacted by email: glyn.edwards@mha.co.uk and telephone: 07889 537549.

ARTICLES

First-tier Tribunal rules that giant marshmallows are not confectionary in Innovative Bites Ltd (TC9831).

A better approach to dispute resolution

Strong roots

Have Customs Reduced the VAT Rate?

GLYN EDWARDS AIIT considers a slightly confusing Customs Business Brief.

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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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