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VAT

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No justification premium icon
CRC v The Rank Group, Chancery Division, 8 June 2009
29 Jun 2009
Knowing participants premium icon
Calltel Telecom Ltd and another v CRC, Chancery Division, 21 May 2009
22 Jun 2009
HMRC’s burden premium icon
Blue Sphere Global Ltd v CRC, Chancery Division, 22 May 2009
19 Jun 2009
Reverse charge extended for mobiles
With effect to April 2011
19 Jun 2009
Staff charges premium icon
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.
16 Jun 2009
VAT on phone cards premium icon
CRC v Arachchige, Chancery Division, 20 May 2009
15 Jun 2009
Revenue revises view of option to tax
New interpretation follows Lords' judgment in Newnham case
12 Jun 2009
Pringles judgment premium icon
Revenue & Customs Brief 32/09
03 Jun 2009
Fleming VAT guidance updated online
'No link to change in policy'
02 Jun 2009
Online commissions premium icon
InsuranceWide.com Services v CRC; CRC v Trader Media Group Ltd, Chancery Division, 15 May 2009
01 Jun 2009
Pringles are crisps premium icon
Procter & Gamble UK v CRC, Court of Appeal, 20 May 2009
01 Jun 2009
Sell-up or fry-up? premium icon
NEIL WARREN considers some VAT pitfalls and planning opportunities for clients who are buying or selling a business during the recession
27 May 2009
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Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026
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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
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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
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