Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
VAT
Go to page
of
152
Single or multiple supply?
CRC v The Ice Rink Company Ltd and PI (Milton Keynes) Ltd, Upper Tribunal (Tax and Chancery Chamber),
8 April 2019
Omission of output tax on property sale
Faux Properties (A Partnership) (
TC7051
)
Eligible body for the purposes of exempt supplies of education
SAE Education Ltd v CRC, Supreme Court,
20 March 2019
Validity of penalty for MTIC fraud
Butt v CRC, Court of Appeal,
3 April 2019
Import VAT treatment confirmed
The treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods has been clarified in two situations in Revenue and Customs...
Input tax claim from an associated business to another
Computational Structural Mechanics Ltd (
TC7033)
Request to leave the flat rate scheme retrospectively
Apex Vehicle Management Ltd (
TC6911
)
Is a brownie a cake or confectionery?
Pulsin’ Ltd (
TC6909
)
Timing and best judgment
Neil Edgell (
TC6853
)
Repayment of output tax and unjust enrichment
Anglian Water Services Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber),
27 December 2018
Exemption for management of special investment funds
BlackRock Investment Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber),
20 December 2018
HMRC must do more to tackle fraud, say MPs
VAT fraud 'remains a real threat to British business'
Show
12
--
12
24
36
48
60
Results
Go to page
of
152
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
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
Deadline dates for August 2026
CASES
Read All
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
MOST POPULAR
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