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VAT
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154
VAT jackpot for bingo giant
Mecca owner wins £36.6m tribunal
Pills and potions
As Parliament's consideration of the Finance Bill starts in earnest, RICHARD CURTIS looks at its 'ways and means'
The state we're in
When is a long-term objective a transitional measure, asks PHILIP RIDGWAY
Revenue faces pensions VAT action
NAPF and WCIF challenge taxing of investment management services supplied to occupational funds
Jersey ushers in goods and services tax
Charged at starting rate of 3%
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Especially for you
If a picture paints a thousand words, asks REBECCA CAVE, is it a good or a service?
Carrier bag blues
MIKE TRUMAN looks at two Finance Bill schedules which may spell the end of the carrier bag case
Happy anniversary!
The problems and opportunities created by the flat rate scheme are reviewed by NEIL WARREN
VAT that never was
A tale of partial exemption told by PHILLIP HENWOOD shows how important it is to keep detailed records of control visits so that molehills don't turn into mountains
Sweet victory for M&S in VAT case
Retailer wins £3.5m refund in fight over chocolate teacakes
Penalty regime revamp aims for simplicity
Cross-cutting tax legislation to 'come down hard on those who don't comply'
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Readers’ forum: Early payment by customer: what is the time of supply?
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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