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input tax
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3
Private schools and the capital goods scheme
Capital plan
VAT in 2025 – relative calm
A year of rumours
Challenging an HMRC assessment without proper business records
Ticking the boxes
Judicial review application in Hotelbeds UK Ltd v CRC
Suite success
Partial exemption win for HMRC in Hippodrome Casino Ltd
Playing the odds
Guide to missing trader fraud and the Kittel principle
Acquittal under Kittel
Moving the goalposts … again
Moving the goalposts again
First-tier Tribunal decision in Dominion World Ltd
Tied up in knots
Capital goods scheme and pre-registration input tax for private schools
Turning back the clock
Changes to VAT treatment of private school fees
Taxing times for schools
Input tax and purchase invoice requirements
More words please
Twelve festive VAT tips
Twelve Christmas treats
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries