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VAT
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149
HMRC’s burden
Blue Sphere Global Ltd v CRC, Chancery Division, 22 May 2009
Reverse charge extended for mobiles
With effect to April 2011
Staff charges
Company B has charged Company A for the use of its employees. Both are VAT registered, but Company B has not charged VAT on this service.
VAT on phone cards
CRC v Arachchige, Chancery Division, 20 May 2009
Revenue revises view of option to tax
New interpretation follows Lords' judgment in Newnham case
Pringles judgment
Revenue & Customs Brief 32/09
Fleming VAT guidance updated online
'No link to change in policy'
Online commissions
InsuranceWide.com Services v CRC; CRC v Trader Media Group Ltd, Chancery Division, 15 May 2009
Pringles are crisps
Procter & Gamble UK v CRC, Court of Appeal, 20 May 2009
Sell-up or fry-up?
NEIL WARREN considers some VAT pitfalls and planning opportunities for clients who are buying or selling a business during the recession
Not diligent enough
Mobilx (in administration) v CRC, Chancery Division, 13 and 14 January 2009; 3 February 2009
Whose control?
Accenture Services Ltd v CRC; Barclays Bank v CRC, Queen’s Bench Division, 28 April 2009
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NEWS
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Mandation letters for taxpayers in scope of MTD
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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