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Q&A: Court of Appeal in Blackrock Holdco 5 LLC
Jake Landman and Abigail McGregor discusses the Court of Appeal's decision in
Blackrock Holdco 5 LLC.
This week's opinion: 16 May 2024
All HMRC employees are not the same
Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Reflections on demergers
Reflections on demergers
VAT groups and time of supply
Be Prudent[ial]…
Q&A: HMRC loses inward processing tribunal case
Ian Worth discusses how HMRC lost the inward processing tribunal case.
This week's opinion: 9 May 2024
Debate about tax issues
must be civil
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
A locker is a permanent establishment in Germany
Not just a locker
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READERS'
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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
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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