Since 1927 the leading authority on tax law, practice and administration
Information Sheet 18/10
European Commission v UK (Case C-582/08), European Court of Justice
HMRC clarifies view of insurance click-throughs
'Conclusion seems to fly in the face of HMRC guidance'
MIKE THEXTON examines the rules and conditions that must be satisfied for a business to obtain VAT bad debt relief
Euro Stock Shop Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber) [2010] UKUT 259 (TCC)
Astra Zeneca UK Ltd v CRC, CJEU (Third Chamber) (Case C-40/09)
If HMRC have undertaken a compliance check, found some discrepancies, but have not raised any further liabilities, when does the time to do so run out?
If a taxpayer thinks that they have been using the wrong VAT flat rate scheme percentage, and have paid too much tax, can a repayment claim be made?
Updated notice online
ECJ VAT ruling could cost employers millions, say advisers
Should accountancy fees for a Denmark-based owner of property in Brighton be subject to UK VAT?
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
