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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: 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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