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Early payment by customer: what is the time of supply? I am confused by the tax point VAT rules or, to use the legislative phrase, the time of supply rules. Here are the facts. Our...

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Readers’ forum: From the cantons to the shires Readers’ forum: Death and taxes – but no certainty! Readers’ forum: Late R&D deadline claim – time out? Readers’ forum: Identity check when trying to submit MTD for self-assessment report New queries: 10 September 2026

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Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets? ‘Eat out to help out’ claims were overstated

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This week's opinion: 10 September 2026 Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets?

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