Since 1927 the leading authority on tax law, practice and administration
Tanjoukian v CRC, Upper Tribunal (Tax and Chancery Chamber)
Businesses have until end of February to “get best terms available”
European court: supplies may be of goods rather than services
The business of a professional photographer is to be incorporated to avoid a VAT liability on holiday lettings as a result of the combined business income
Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Alignment for regulations on issuing time limits
Sales and transfers of Christmas plants may fall into different VAT categories, explains NEIL WARREN
Goodman Equine Ltd (TC2243)
R (on the application of TNT Post UK Ltd) v CRC, Queen’s Bench Division
An adviser is confused by the rules on whether VAT is chargeable on the income of independent financial advisers
Secret Hotels2 Ltd v CRC, Court of Appeal
A property consisting of a ground floor shop, a flat above, and land to the rear is to be sold. The new owner intends to convert the shop into a flat and then build a new residential property on the land
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
