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VAT

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National minimum wage, troncs and the Employment (Allocation of Tips) Bill premium icon
All tips appreciated
27 Mar 2023
Readers’ forum: Can option to tax be revoked? premium icon
Commercial property purchase
27 Mar 2023
Readers’ forum: How to claim for late input tax. premium icon
Conflicting VAT advice
27 Mar 2023
News Corp v HMRC: The digital issue premium icon
The digital issue
13 Mar 2023
Reverse charge rules for the construction industry reminder premium icon
Revision time
13 Mar 2023
Readers’ forum: VAT challenges with multi-party deal premium icon
Polish subsidiary
13 Mar 2023
Readers’ forum: Can a group registration be formed with no VATable sales? premium icon

VAT groups

06 Mar 2023
Readers’ forum: Apportioning time used at the dining room table premium icon
Dining room table VAT dilemma
06 Mar 2023
This week’s opinion: 2 March 2023
Important anniversary on the horizon
28 Feb 2023
Corporate finance and VAT recovery premium icon
Recovery in mind
28 Feb 2023
New queries: 2 March 2023
Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private...
28 Feb 2023
Readers’ forum: VAT challenge with past invoices premium icon
Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...
28 Feb 2023
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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