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VAT on subscriptions
British Association for Shooting and Conservation Ltd v CRC, Chancery Division, 6 March 2009
Economic or not?
Chancellor, Masters and Scholars of the University of Cambridge v CRC, Chancery Division, 10 March 2009
Move to introduce extra VAT charge
Proposed legislation counters forestalling
Change to treatment of bad debt relief
Update follows decision in Times Right Marketing VAT case
ESC 3.5 withdrawn
No further claims accepted
New view of all-inclusive memberships
HMRC change interpretation of unlimited access to leisure facilities law
VAT refunds now taxable over four years
Legislation change follows ECJ rulings in favour of traders
VAT reclaim
Is it possible for a business to reclaim input VAT on entertaining expenses? And if possible, are there any restrictions on the elements of entertaining that can be included?
Staff hire and VAT
Guidance on 1 April withdrawal of concession
Single supply
CRC v David Baxendale, Chancery Division, 5 February 2009
Rational decision
R (on the application of BMW AG and another) v CRC, Court of Appeal, 18 February 2009
Business entertainment under review
HMRC reconsidering input tax position re. overseas clients
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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?
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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