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VAT
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154
Fuel for pleasure
The reduced rate of VAT will continue to apply to supplies of fuel oil, gas oil and kerosene used for propelling private pleasure craft and kerosene used for private pleasure flying after 31 October 2008.
VAT registration
VAT registration - departmental strategic objective
Irish VAT increase
Ireland to increase its standard VAT rate from 21% to 21.5% from 1 Dec 08
Challenges for house builders
NEIL WARREN considers some of the practical issues facing new house builders in the difficult economic climate
New VAT order for fund management
Introduces de minimis provision for exemptions
The dog house
Conversations with the Taxation tax hound
Light shed on house builders policy
HMRC addresses input tax challenges
HMRC given okay to appeal Nectar case
Interim guidance pending Loyalty Management outcome
Less terror for errors?
NEIL WARREN considers some of the practical issues of the increased error notification limits that apply from 1 July 2008
Lies, damned lies and statistics
JOHN ARNOLD looks at HMRC's misreporting of their VAT registration performance figures. Why was this done and does it matter?
15% levy will stop VAT fraud, claims MEP
Euro parliament backs recommendation
Rank's VAT gamble pays out
Gaming giant in one-armed-bandit success
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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