VAT

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Follows tribunal decision in Irene Susan Jennings

Infinity Distribution Ltd v CRC, Chancery Division

Grenane Properties Ltd (TC494)

But 61% of CEOs believe a higher rate is Chancellor's best option

‘Stop digging’ is the advice from MIKE THEXTON as he examines the rules for correcting VAT errors

Legal base to establish network for faster information exchange

Hansard, 7 Jun 2010, vol 511, no 10, col 66W

Goldfarb v Higgins and others, Chancery Division

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Could a client set up a company in Cyprus to invoice his UK company for his services, with the aim of saving UK tax and National Insurance contributions?

Mobilx Ltd (in administration) and others v CRC and others, Court of Appeal

Littlewoods Retail Ltd and others v CRC, Littlewoods Ltd and others v CRC, Chancery Division

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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

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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

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VAT

Deadline dates for March 2026