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VAT
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154
Revenue 'facing £100m-plus of VAT claims'
Tribunal rules firms can recover tax on acquisition costs
Anything but simple!
DARREN ALDRICH sounds a warning about the new electronic system for reclaiming VAT
All for one
American Express Services Europe Ltd v CRC, Chancery Division
Get online
NEIL WARREN considers some practical challenges for those businesses that must file VAT returns digitally from 1 April 2010
New policy on Lennartz accounting
Change follows ECJ decision in VNLTO case
The Circumlocution Office
ROB DURRANT-WALKER tells a Dickensian tale of interest, simple and compound
Reclaimed repayment
Boots Co plc v CRC, Court of Appeal
Sweet charity?
JONATHAN LEVY and ADAM CRAGGS consider the jurisdictional considerations for judicial review proceedings following the Oxfam decision
Disproportionate penalty
SKG (London) Ltd (TC282)
Special method withdrawn
Vision Express (UK) Ltd v CRC, Chancery Division
Jumping through hoops
NEIL WARREN starts the year by considering some practical challenges that can arise on VAT registration issues
Whose signature?
Yaesu Europe BV v Bundeszentralamt für Steuern (Case C-433/08), European Court of Justice
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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
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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