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VAT
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154
Reverse charge
Revenue and Customs Brief 28/09 covers temporary gap in legislation
Unjust outcome
CRC v Grattan plc, Chancery Division, 14 January 2009
Services rendered
Joppa Enterprises Ltd, appellant 2009 Scot (D) 13/3, Court of Session, 6 March 2009
Land transfer
If a company transfers a plot of land to a director or shareholder, how is this treated for tax purposes?
Honey, I’m tome
'An astonishing waste of taxpayers' money'
VAT online
Draft regulations available for comment
Changes to the tour operators’ margin scheme
Summary of Revenue & Customs Brief 27/09
Credit note evidence
Brunel Motor Co v CRC and another, Court of Appeal, 26 February 2009
Off-street car parking
CRC v Isle of Wight Borough Council and others, Chancery Division, 11 March 2009
Partial exemption
Business Brief 19/09 outlines important changes
Dance away
A business received a large repayment of VAT as a result of its services being deemed to be exempt from VAT. Is this repayment and the interest paid on it subject to income tax?
2.5% cut has been a hit, says think-tank
CEBR calls for extension of lower VAT rate
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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