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VAT
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154
Big Four firm backs 5% VAT rate
Budget should adopt EU's approach to labour-intensive services, says KPMG
Fees are relevant
Community Housing Association Ltd v CRC, Chancery Division, 12 March 2009
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ESC 3.5 withdrawn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
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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
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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