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VAT
VAT treatment of disconnection fees for utilities on caravan park
Tallington Lakes Ltd (
TC7927
)
Failure to pay land transaction tax on hotel purchase
Prime Aesthetics Ltd (
TC7948
)
Value of gamblers’ non-negotiable chips
CRC v London Clubs Management Ltd,
Supreme Court
, 27 November 2020
Behaviour was not deliberate
H Dhaliwal (
TC7938
)
Freshers’ events held for social or fundraising purposes?
Leeds Beckett Students’ Union (
TC7907
)
Arrangements were notifiable under DOTAS
CRC v White Collar Financial Ltd (
TC7934
)
Personal problems caused delay in filing returns
K Qurban (
TC7935
)
Payments made to an employee under a settlement agreement
K Murphy (
TC7936
)
Taxpayer’s confusion was understandable
L Ling (TC7942)
Repayment claim for five years under UK-Bangladesh double tax convention
M Uddin (
TC7918
)
Zero or standard-rated meal replacement products
CRC v The Core (Swindon) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 11 November 2020
Zero-rated building certificate for new boathouse
Swanage Sea Rowing Club (
TC7904
)
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy