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Bungalow bill premium icon
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
09 Nov 2010
Too good to be true premium icon
Express Food Supplies (TC728)
08 Nov 2010
EU forces capital goods scheme revamp
Changes to recovery of VAT for immoveable property
08 Nov 2010
New treatment of overseas entertaining
UK law was inconsistent with EU
04 Nov 2010
Footing the VAT premium icon
Gilders Transport Ltd (TC711)
04 Nov 2010
Home improvement premium icon
John Clark (No2) (TC723)
02 Nov 2010
Into the VAT premium icon

NEIL WARREN shares the experiences of a practitioner who failed to recognise the importance of properly dealing with value-added tax

26 Oct 2010
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CRC v Loyalty Management UK Ltd and another company (C-53/09 and C-55/09), European Court of Justice
26 Oct 2010
Motor trade hit by output tax decision
ECJ case overturns High Court ruling in JDL v CCE, say HMRC
25 Oct 2010
No more than is due premium icon
CRC v Moorbury Ltd, Upper Tribunal (Tax and Chancery Chamber)
22 Oct 2010
Not so charitable premium icon
Furniture Finders of Winsford Ltd (TC691)
20 Oct 2010
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A property developer is to purchase land from a local authority, but has been asked to pay an invoice from professional advice given to the authority
19 Oct 2010
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Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026
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Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached MTD update: 1 October 2026
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Reasonable excuse for late payments? Failure to undertake review justifies costs Late appeal refused despite reliance on adviser Loans paid to taxpayer were taxable as earnings Taxpayer was out of his depth
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This week's opinion: 1 October 2026 Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached
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