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Issue: Vol 169, Issue 4351

Issue: Vol 169, Issue 4351

26 Apr 2012

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IN THIS ISSUE

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Firms can account for VAT on basis of cost to employee

S F Courier Ltd (TC1809)

Royal Bank of Scotland v CRC, Chancery Division

Kimber (TC1803)

A H Field (Holdings) Ltd (TC1800)

Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)

Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

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READERS' FORUM premium icon

Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

MOST POPULAR

Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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