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Graham Brearley

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To cap it all ...
The three-year cap on VAT claims is causing problems 11 years on since it was introduced. GRAHAM BREARLEY explores a recent leading case on the subject.
18 April 2007
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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death
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Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package
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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability
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Would you like to be a judge for next year’s Taxation Awards? This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24
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