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VAT
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154
Independent living
HMRC have recently published their policy on the VAT treatment of construction within the curtilage or grounds of residential care homes
VAT registrations highest in March
HMRC expect a real upturn later this year, says financial secretary
Fruit bar VAT case to be heard again
A tribunal will once again chew over a tax debate concerning kids' snacks, following a High Court ruling
What's my option?
The option to tax rules cause common problems to many businesses. NEIL WARREN considers some of them and their solutions
Where's it gone?
The Pre-Budget Report contained numerous tax-related measures. ALLISON PLAGER and RICHARD CURTIS continue their review
Change to serviced building plots liability
HMRC have changed the liability treatment of serviced building plots, following a recent VAT tribunal decision
Travel commission
HMRC have changed their interpretation of how VAT law applies to the treatment of commission earned by sub-agents in the travel industry
Postal delays
Through Working Together, HMRC have been working with agent representative bodies on concerns about delays with post, VAT registration and 64-8 agent authorisation
TaxAid conference: 'Tax Issues for Small Companies'
6 July 2007
What's the point?
MIKE TRUMAN cannot understand why HMRC have issued an intervention letter on VAT and road hauliers without proper consultation
Tax ripples, reliefs, and reflections
KEN TINGLEY reflects on both his time as the editor of Taxation magazine from 1978 to 1984, and on government and taxation changes
New VAT registrations office
HMRC's Wolverhampton office is the new principal processing office for VAT registration and deregistration applications
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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