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VAT

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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
The ‘health’ of the VAT healthcare exemption premium icon
Running a temperature
01 Dec 2025
Late appeals following Medpro and Lands Luo – where do we stand? premium icon
In the balance
01 Dec 2025
Readers’ forum: Should we cancel group registration retrospectively? premium icon
Group registration
01 Dec 2025
Readers’ forum: Where there’s a will, there’s a way premium icon
Estate VAT
01 Dec 2025
Challenging an HMRC assessment without proper business records premium icon
Ticking the boxes
24 Nov 2025
Readers’ forum: VAT registration required due to Hong Kong payment? premium icon
Registration tipping point
24 Nov 2025
Supreme Court’s decision in Northumbria Healthcare NHS Foundation Trust premium icon
Revels ended
17 Nov 2025
Readers’ forum: Can VAT on building sale be split for part residential use? premium icon
VAT
17 Nov 2025
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READERS' FORUM premium icon
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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NEWS premium icon
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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CASES premium icon
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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