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VAT
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149
VAT rate change
Information Sheet 20/10
Fees are not exempt
CRC v AXA UK plc, European Court of Justice
New method is fair
London Clubs Management Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Bentley does it
Ravenfield Ltd (TC641)
Scheme leaving
A VAT registered business went above the limit for leaving the flat rate scheme in 2009, but HMRC have advised that he should leave the scheme in 2010
Security screen
A convenience store includes a post office for which the owner/sub-postmaster purchased a new security screen. Will the VAT incurred be recoverable?
Phone cards are VATable
CRC v Arachchige, Court of Appeal
Reeling in the VAT
Mohammed Reza Rastegar (trading as Mo’s restaurant) (TC733)
Tax system needs radical reform: Mirrlees
Review proposes merger of income tax and NI
Ringing the changes
NEIL WARREN considers the simplifying revamp for the place of supply rules from 1 January 2011
Bungalow bill
Due to structural faults, an initial plan to extend a property was replaced by a scheme to completely demolish it and construct a new house
EU forces capital goods scheme revamp
Changes to recovery of VAT for immoveable property
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
New queries: 12 February 2026
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
MOST POPULAR
This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012