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VAT

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Readers’ forum: VAT rules for artwork and margin scheme premium icon
VAT
26 Jan 2026
VAT and three-party trading arrangements premium icon
Bad hair day
26 Jan 2026
Supreme Court decision in Hotel La Tour Ltd premium icon
Scrooged
26 Jan 2026
HMRC’s stand-in guidance on locums premium icon
Tread carefully
19 Jan 2026
Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? premium icon
VAT
19 Jan 2026
Readers’ forum: Confusion with property deal; can the situation be salvaged? premium icon
VAT and property
12 Jan 2026
Readers’ forum: Do deposits create a problem with cash accounting scheme? premium icon
Cash accounting system
05 Jan 2026
Readers’ forum: Too late for reinstatement of VAT number? premium icon
VAT de or re-registration
05 Jan 2026
VAT in 2025 – relative calm premium icon
A year of rumours
15 Dec 2025
Readers’ forum: Did change of legal entity create option to tax problem? premium icon
VAT
15 Dec 2025
Readers’ forum: Have we made partial exemption errors? premium icon
De minimis rules
08 Dec 2025
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? premium icon
VAT disbursement or recharge
08 Dec 2025
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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