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VAT
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154
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
Car scrappage scheme
Summary of Revenue and Customs Brief 31/09
Appeal court overturns Pringles VAT ruling
'Potatoness' of product means they are crisps, say judges
Building firms want 5% VAT on renovations
Lower rate would encourage more trade, says FSB
Exemption restricted
R (on the application of TNT Post UK Ltd) v CRC (Royal Mail Group Ltd, interested party) (Case C-357/07), European Court of Justice, 23 April 2009
Flimsy basis
Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009
I want an argument
MIKE THEXTON gets involved in a disagreement about bank interest and the flat rate scheme
To accept is not to agree
CRC v Boots plc, Chancery Division, 16 March 2009
Rounding for VAT
JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009
VAT ruling ‘could cost Revenue billions’
Taxman must pay compound interest, says High Court
It’s Christmas!
NEIL WARREN finds some unseasonal cheer in the Chancellor’s VAT announcements
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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