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Issue: Vol 171, Issue 4391

Issue: Vol 171, Issue 4391

20 Feb 2013

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IN THIS ISSUE

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Grattan plc v CRC (Case C-310/11), Court of Justice of the European Union

Foulser and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

Refit Shopfitting Services Ltd (TC2462)

Franco Vago UK Ltd (TC2386)

M J Rayner (TC2363)

BW Male & Sons Ltd (TC2383)

The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports

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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

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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

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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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