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Issue: Vol 167, Issue 4287

Issue: Vol 167, Issue 4287

6 Jan 2011

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IN THIS ISSUE

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Concerns about online VAT abated

More transparency about process

HMRC warn of non-compliant umbrella business models

CRC v Airtours Holidays Transport Ltd, Upper Tribunal (Tax and Chancery Chamber)

Grogan v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v Maxwell and another, Court of Appeal

Swallow (TC742)

For new and small employers

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READERS' FORUM premium icon

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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NEWS

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

Third slide

Deadline dates for January 2026

CASES

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

MOST POPULAR

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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