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VAT
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149
Victory for Revenue in VAT errors case
Three-year adjustment period proved legally correct
Gaming machines
Consultation on taxing on basis of gross profits
Reviews reviewed
'Whole process timeous and well conducted'
VAT concession covers land for dwellings
Deposit from RSL to a developer qualifies for zero rating even if no work carried out
New policy on boats as accommodation
Liability change in response to Stone decision
What one hand giveth…
JOHN HIDDLESTON urges practitioners to heed the health warning on direct taxation of VAT repayments
Car dealers
New value-based bands
CIOT: delay mandatory online filing for firms
'Staged approach to VAT is preferable'
Charity building concession withdrawn
Business use limited to 5%
£80 million! Plus VAT?
Worried about Man Utd, VAT and the sale of Cristiano Ronaldo, NEIL WARREN decides to have a look at international supplies
No justification
CRC v The Rank Group, Chancery Division, 8 June 2009
Knowing participants
Calltel Telecom Ltd and another v CRC, Chancery Division, 21 May 2009
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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