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
154
Floor-based method is fair
Lok’nStore Group plc (TC2266)
Purpose of heating food
Sub One Ltd (t/a Subway) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Supply was in the UK
Tanjoukian v CRC, Upper Tribunal (Tax and Chancery Chamber)
VAT catch-up initiative aimed at tardy firms
Businesses have until end of February to “get best terms available”
No action needed over finance lease ruling
European court: supplies may be of goods rather than services
In the frame
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
Proportionate penalty
Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
VAT invoice rules simplified to be EU-friendly
Alignment for regulations on issuing time limits
It’s tree-time
Sales and transfers of Christmas plants may fall into different VAT categories, explains NEIL WARREN
Business is a hobby
Goodman Equine Ltd (TC2243)
Competitive disadvantage
R (on the application of TNT Post UK Ltd) v CRC, Queen’s Bench Division
IFAs and VAT
An adviser is confused by the rules on whether VAT is chargeable on the income of independent financial advisers
Show
12
--
12
24
36
48
60
Results
Go to page
of
154
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Early payment by customer: what is the time of supply?
Readers’ forum: Debit and credit
Readers’ forum: Should I stay or should I go?
Readers’ forum: Is it a wind-up?
New queries: 1 October 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
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
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Reasonable excuse for late payments?
Failure to undertake review justifies costs
Late appeal refused despite reliance on adviser
Loans paid to taxpayer were taxable as earnings
Taxpayer was out of his depth
MOST POPULAR
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