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VAT
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154
Wrong test, right answer
Mobilx Ltd (in administration) and others v CRC and others, Court of Appeal
Compound interest referral
Littlewoods Retail Ltd and others v CRC, Littlewoods Ltd and others v CRC, Chancery Division
Tax Club, Nottingham
Meeting on Tuesday 8 June
Flattened!
NEIL WARREN investigates an important rule that means some businesses must stop using the flat rate scheme
Costs should not be capped
CRC v Begum and others, Chancery Division
HMRC make agreement on hotel billback
Follows changes to tour operators’ margin scheme
VAT rise will cost 163,000 jobs, claims BRC
Retail body warns against 20% rate
Spanish VAT
VAT information sheet 11/10 revised
In with the new
A client is uncertain about HMRC’s advice regarding the VAT reverse charge procedure for services
Refusals of VAT deferments double
HMRC reject 11% of Time to Pay requests
VAT Online
HMRC holds service events
Incorrect procedure
Starglaze Windows & Conservatories Ltd (TC430)
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Readers’ forum: Early payment by customer: what is the time of supply?
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NEWS
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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
DEADLINE DATES
Deadline dates for November 2026
CASES
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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
MOST POPULAR
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