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input tax
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3
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
Vineyards – managing the tax relief on the start-up
The grapevine
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid