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Issue: Vol 146, Issue 3786

7 Dec 2000
IN THIS ISSUE
VATnd cars
JOSEPH WILKINS, director, NWT, VAT Consultant asks the question with no answer.
6 December 2000
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Peter Jenkins considers the application of VAT to e-commerce in the European Union
6 December 2000
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Loose Ends Stamp duty on gifts Section 119, Finance Act 2000 (transfer of land to a connected company) has been usefully referred to in a number of publications, but unfortunately continues to cause...
6 December 2000
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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