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VAT

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Commercial chimneys

Working arrangements

Exception to the VAT rule

Extra time needed

Free drinks

Celebrating the nation’s favourite tax

An inspector calls

Ours not to reason why

What’s that for?

VAT: a very arbitrary tax

Input tax windfall

Membership boom

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Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026

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NEWS

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

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Deadline dates for November 2026

CASES

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

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