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VAT
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149
Best judgment is acceptable
Tufail, Din, Akbar and Tufail (TC1565)
Travelling hopefully
A contractor is working away from his office base and is incurring costs of train fares and parking at the station. Is it possible to reclaim the VAT on parking charges without a valid receipt?
On the rise
Consumers are easy pickings for cash-strapped governments, warns RICHARD ASQUITH
Too trusting
J L Eydmann (TC1569)
No need to disclose
R v Randhawa, Court of Appeal
Builders 'submit most inaccurate returns'
Warning over prevalence of cash-in-hand deals
Informal VAT concession made obsolete
HMRC clarifies policy on good-on-hand claims by re-registered firms
No VAT on recovered fees
Esporta Ltd (TC1475)
Fraudulent transactions
A One Distribution (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Support handed to online VAT newbies
Revenue to write to all paper submitters
No retrospection permitted
Ilkley Dress Agency (TC1535)
Pay handling service not exempt
CRC v AXA UK plc, Court of Appeal
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NEWS
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Mandation letters for taxpayers in scope of MTD
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DEADLINE DATES
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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