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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...

Computer says ‘yes’

Caution in correspondence!

Present and correct

Simplification – RIP?

Point of view

Employee vouchers uncertainty

National Car Parks Ltd v CRC, Court of Appeal, 20 May 2019

Businessman Ed Armstrong, landlord of a London bar and restaurant, has launched a funding campaign on Crowdjustice to raise £30,000 to support a legal challenge to the VAT...

CRC v Fortyseven Park Street Ltd, Court of Appeal, 17 May 2019

S A Chaudry (TC7050)

The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019

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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

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NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Deadline dates for August 2026

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Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

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This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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