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VAT
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149
Spotlight on complaints
The Adjudicator’s latest annual report has recently been published. ALLISON PLAGER surveys the facts and figures
HMRC revise theatre production cost policy
New view on recovery of input tax on staging a show
VAT warning for communications sector
Revenue pledges 'robust' challenge to EU tax dodge
Introduction to insurance
VAT position outlined following High Court ruling
Builders’ VAT
Kevin Almond (TC 132); William John Terry (in business as Wealden Properties) (TC 155)
Depends on the link
Skipton Building Society (TC 146)
Simple not compound
John Wilkins (Motor Engineers) Ltd, John Pudney Ltd trading as Horsham Car Care, Squire Furneaux Group, Robmar Ltd trading as Worthing Kia, Lookers plc, Upper Tribunal Tax and Chancery Chamber
Spanish timeshare
RCI Europe v CRC (Case C-37/08), European Court of Justice
HMRC 'not obliged to pay compound interest'
Upper Tribunal contradicts High Court in VAT case
New EC sales list for reverse-charge services
Quarterly VAT return required from 1 January 2010
Defeat for taxman over professional fees
No appeal against Community Housing Association ruling
Availability rather than intent
Alex Paton & Son (TC 47), John Andrew Thomas Faith (TC 81), Robert & Lillian Waddell (TC 140)
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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?
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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
DEADLINE DATES
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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This week's opinion: 12 February 2026
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