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VAT
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154
What is art?
PIERRE VALENTIN and DANIEL MCcLEAN discuss the importance of a recent tribunal decision relating to importing works of contemporary art
Two new podcasts from CIOT
Downloads cover VAT changes and foreign profits
VAT cut has failed, say SMEs
Move will result in no material increase to business: survey
Tax takeaway
A sandwich bar has the facility for customers to eat in or take away. What happens if products that were sold to a customer on one basis are consumed on the other?
Misused concession
Not to be used to make retrospective VAT adjustments
Think big!
JOHN CULLINANE has a big idea for very small businesses
VAT: unjust enrichment
Defence will no longer be used against any claim made before 26 May '05
Complicated choristers
A 'counterintuitive and complex' VAT issue
Allow lower VAT on more services, say MEPs
Change includes local restaurants and beauticians
What’s up, Doc?
DAVID BERTRAM ponders on how health professionals are treated for VAT purposes
VAT delays
'I am finding extreme difficulty with the workings of the VAT registration system of further security checks'
Give jobseekers relief on travel passes: PKF
Move 'may be better for economy than VAT cut'
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Readers’ forum: Early payment by customer: what is the time of supply?
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Readers’ forum: Is it a wind-up?
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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
MOST POPULAR
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