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VAT
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154
£8.5bn VAT claims follow Fleming ruling
Around half refused, reveals Timms
Changing the beat
Alterations are to be made to the tour operators’ margin scheme. STEPHEN JAMES explains their impact on businesses
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Charity building concession withdrawn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
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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