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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
Customs duties after Brexit
Doing your duty
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Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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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
DEADLINE DATES
Deadline dates for June 2026
CASES
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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
MOST POPULAR
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