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VAT
VAT grouping: fixed establishment and protecting the revenue in Barclays
Barclays
: VAT
grouping revisited
What is the future for employee car ownership schemes?
What is the future for employee
car ownership schemes, asks
Alastair Kendrick.
Embracing e-invoicing
Embracing e-invoicing
Income tax position of Post Office compensation claims
Knotty compensation
Q&A: R&D relief disclosures - understanding HMRC guidance.
John Lewis discusses R&D relief disclosures to avoid penalties and prevent formal HMRC enquiries.
This week's opinion: 9 January 2025
Voluntary payments of tax should be encouraged
Review of 2024
That was the year that was...
First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Q&A: Payments made under a settlement agreement
Lee Knight discusses payments made under a settlement agreement.
This week's opinion: 19 December 2024
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READERS'
FORUM
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Feedback: 18 September 2025
Tax tip: Take account of all taxable supplies for VAT registration purposes
Readers’ forum: National Insurance treatment of benefits while in the EU
Readers’ forum: Will a tax return be needed for guitar group?
Readers’ forum: VAT due on gifts to theatre if seats are named after donor
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NEWS
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One corporate criminal offence charge under way
Draft MTD legislation may have unintended consequences
HMRC software would undermine third-party offerings
Importance of consultation before changing system
Voluntary repayment scheme launched
DEADLINE DATES
Deadline dates for October 2025
CASES
Read All
Call to Child Benefit Office was notice of liability
Intra-group fees are liable to VAT
Reasonable excuse for late VAT payment
Weak grounds for a late appeal
Hallway should be considered communal
MOST POPULAR
One corporate criminal offence charge under way
Draft MTD legislation may have unintended consequences
HMRC software would undermine third-party offerings
Importance of consultation before changing system
This week's opinion: 18 September 2025