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Changes proposed

New pages for stamp taxes section

Clarification on investment exchanges and multilateral trading facilities

Implications of HMRC case being considered

HSBC Holdings plc and Vidacos Nominees Ltd v CRC (Case C-569/07), European Court of Justice

New Scottish lease chapter now online

Revised view following legal advice

It is planned to dispose of a private property that is standing at negative equity by way of an online competition, but advice is sought on the VAT implications

ALLISON PLAGER follows the 14th and 15th sittings of the Public Bill Committee’s deliberations on the Finance Bill

A property developer has suggested that the owner of a commercial property should redevelop the plot for housing. A substantial profit is anticipated, but will this result in the loss of entrepreneurs’ relief? Will this be a trading or capital transaction?

Incorrect information issued

General SDLT anti-avoidance provision contained in FA 2003, s 75A

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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

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Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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