Ruth Corkin

Ruth Corkin is a VAT and indirect tax director at Hillier Hopkins. She is also the national technical chair for the VAT Practitioners Group and sits on the HMRC Joint VAT Consultative Committee (JVCC). She can be contacted by phone on

01908 713 860 or email: ruth.corkin@hhllp.co.uk.

ARTICLES

Doing your duty

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

DEADLINE DATES

Deadline dates for March 2026

CASES

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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Ruth Corkin

Deadline dates for March 2026