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VAT
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154
Zero rate applies to wider caravans
Change follows EC infraction proceedings
The customer’s rights
If a business adds VAT to an invoice because they are uncertain as to whether VAT actually arises or not, what rights does the customer have to dispute this?
Online introducer
InsuranceWide.com Services Ltd v CRC and another, Court of Appeal
VAT have I forgot?
NEIL WARREN considers some VAT tips and pitfalls when year-end accounts are being produced
Fat flate VAT
'I am concerned that practitioners are being told that public notice 733 is wrong'
KPMG predicts global shift to indirect taxes
Document adds weight to talk of VAT rise
Vouchers 'could mean sizeable liabilities'
Warning follows ECJ's VAT opinion in Astra Zeneca case
Option to tax
VAT information sheet 08/10
Postal amenities to be subject to input tax
Change will affect individually negotiated services
Sport services fees hit by VAT change
Move follows ECJ's affiliation fees ruling
Compound interest is not due
FJ Chalke Ltd and another v CRC, Court of Appeal
Too private
Erotic Center BVBA v Belgische Staat (Case C-3/09), European Court of Justice
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Readers’ forum: Early payment by customer: what is the time of supply?
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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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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