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VAT
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154
Nature of set-off between output and input tax
The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber),
1 April 2019
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
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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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Reasonable excuse for late payments?
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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