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John Wilkins (Motor Engineers Ltd) and others v CRC, Court of Appeal
Crazy Farm Golf Course Ltd (TC594)
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?
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