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VAT
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149
VAT and flats
A VAT-registered property development partnership is buying land for residential use, which has previously been subject to an election to charge VAT
Justice is meted out on VAT-cheat butcher
Five years for fraudster with love of the highlife
How much is that doggy?
Three Counties Dog Rescue (TC1653)
Two are not one
HR Patrick and JR Patrick (TC1699)
No VAT change for zero-rated photo books
HMRC will not challenge decision in Harrier LLC case
VAT visits
A client runs a media conferencing business, which is seasonal. This results in VAT repayments in some quarters, which in turn generates regular VAT visits
Is it a gift… or entertainment?
'Customers' preception is key'
Impression is important
Sassoon Bury Ltd (TC1633)
Exemption for certain caravan pitch rentals
VAT amendments effective from 1 March 2012
Dispute over bad debt
Simpson & Marwick v CRC, Upper Tribunal (Tax and Chancery Chamber)
A building project
NEIL WARREN considers the VAT complications that can arise in such an endeavour
Not too late to claim
Cumbria County Council (TC1463)
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
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Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
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When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012