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VAT
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154
Just one day late
Eastwell Manor (TC1155)
Purpose of guarantee
SRI International v CRC, Upper Tribunal (Tax and Chancery Chamber)
Selling yourself
A member of a limited liability partnership provides coaching and training courses to both businesses and individuals. The conditions relating to the exemption from VAT are reviewed
Performing a service
NEIL WARREN explains VAT on services to non-business customers outside the UK
Correcting VAT errors made by HMRC
Withdrawal of Business Brief 28/04 item 2
Fair order
R v McIntosh and another, Court of Appeal
VAT fraudsters offered disclosure terms
Taxman launches crackdown with 40,000 letters
The VAT computer
A trader using the VAT flat-rate scheme purchased two computers for more than £2,000 in total. One computer was faulty and was returned
Cost sharing exemption consultation launched
Government looking at implementing European VAT cost sharing exemption
No more supplies
Gateshead Talmudial College v CRC, Upper Tribunal (Tax and Chancery Chamber)
Not a business
Dr J H Smalley (TC1008)
Too widely available
Made to Measure (TC1028)
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NEWS
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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
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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