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VAT
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154
Move to help firms with return of 17.5% VAT
Special accounting arrangements for businesses operating beyond midnight
Charity bosses reveal taxation concerns
HMRC to consider raising small trades exemption limit
French Polish...
...Danish, Spanish and other EU VAT claims will have a new electronic system for reclaiming tax from January 2010. NEIL WARREN explains
Compulsory registration
Baljit Singh t/a BS Construction (TC194)
A holiday home
Herling Ltd (TC205)
Light shed on property service charges
HMRC guidance relates to case of RLRE Tellmer
HMRC Wales
Welsh language VAT notes now online
Author of own misfortune
R (on the application of Argyll House Developments Ltd) v CRC, Court of Session
B & B targets
If a farmer’s wife carries on a bed and breakfast business from the farm premises, can this be treated as a separate business from that of her husband?
UK VAT 'to stay lower than EU average'
Governments increasing take from indirect taxes
VAT online events
Advice on imminent admin change
Bad advice
Acrylux Ltd (TC 173)
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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