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VAT

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Arrangement is not abusive premium icon
CRC v RBS Deutschland Holdings GmbH (Case C-277/09), European Court of Justice
15 Feb 2011
Contingency costs are lawful premium icon
Tel-Ka Talk Ltd v CRC, senior courts costs office
15 Feb 2011
Operation is commercial premium icon
Lower Mill Estate Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
14 Feb 2011
Sports leagues supplies are VAT-able
RCB 4/11 confirms Revenue's view
14 Feb 2011
Single or multiple supply? premium icon
CRC v Bryce (t/a The Barn), Upper Tribunal (Tax and Chancery Chamber)
09 Feb 2011
Twenty years on... premium icon
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
08 Feb 2011
Commercial transactions are not abusive premium icon
CRC v Weald Leasing Ltd (Case C-103/09), European Court of Justice
04 Feb 2011
We fought the law premium icon
MIKE THEXTON recounts a winning understanding of the rules on the VAT flat-rate scheme
01 Feb 2011
Window furniture is not building material
HMRC holds fast despite John Price ruling
27 Jan 2011
Goods, not services premium icon
John Price (TC873)
27 Jan 2011
Get online! premium icon
Hansard, 20 January 2011, vol 521, no 102, col 934W
26 Jan 2011
Over half of reviewed VAT fines annulled
Accountancy warns of 'disturbing' figures
25 Jan 2011
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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026
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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 Scottish government consults on air departure tax
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CASES premium icon
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Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal 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
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