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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Input tax and purchase invoice requirements
More words please
Court of Appeal’s decision in Hotel La Tour Ltd
Hotel La Tour Ltd
: Ghost Busting?
Impact of tertiary VAT legislation
Force of law
Bras: should there be a VAT charge?
Healthy call
VAT groups and time of supply
Be Prudent[ial]…
HMRC VAT helplines - different approach needed
Changing platforms
Media and sports stars’ tax obligations
Fame and fortune
180 degree turn: Northumbria Healthcare NHS Foundation Trust
180 degree turn
Supreme Court judgment in Target
Missing the Target
A lay view of HMRC
A lay view of HMRC
Quirks of the VAT partial exemption rules
VAT a relief?
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In brief: 25 July 2024
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Agent update 121 available
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product