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Issue: Vol 176, Issue 4516
1 Sep 2015
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IN THIS ISSUE
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2
Updated advisory fuel rates
New rates from 1 September.
This week's opinion
Goodbye Mostyn.
No sacrifice
Reed Employment v CRC, Court of Appeal, 28 July 2015
Residual input tax is recoverable
Volkswagen Financial Services (UK) Ltd v CRC, Court of Appeal, 28 July 2015
Fairs exception applies
Finmeccanica Group Services SPA v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2015
Overclaimed input tax
Gdeco Ltd (TC4451)
Action points, issue 4516
Put your client admin into motion.
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READERS'
FORUM
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Readers’ forum: De minimis ‘annual test’ and a partly exempt business
Readers’ forum: To opt or not to opt
Readers’ forum: Changing places
Readers’ forum: So long, and thanks for all the fish
New queries: 8 October 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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New queries
Please email any questions you might have
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NEWS
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Research and development tax credits statistics
Administrative Burdens Advisory Board report 2025-26
Guidance on prohibition of promotion of tax avoidance
Government proposals to raise interest on lawyers’ client accounts scheme
Undeclared medical earnings
DEADLINE DATES
Deadline dates for November 2026
CASES
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UK domicile status confirmed by tribunal
Development work did not qualify for R&D relief
PAYE notice of requirement was reasonable
Were HMRC’s turnover assumptions correct?
Late filing penalties discharged
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UK domicile status confirmed by tribunal
Development work did not qualify for R&D relief
PAYE notice of requirement was reasonable
Were HMRC’s turnover assumptions correct?
Late filing penalties discharged