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input tax
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3
VAT in 2025 – relative calm
A year of rumours
Challenging an HMRC assessment without proper business records
Ticking the boxes
Judicial review application in Hotelbeds UK Ltd v CRC
Suite success
Partial exemption win for HMRC in Hippodrome Casino Ltd
Playing the odds
Guide to missing trader fraud and the Kittel principle
Acquittal under Kittel
Moving the goalposts … again
Moving the goalposts again
First-tier Tribunal decision in Dominion World Ltd
Tied up in knots
Capital goods scheme and pre-registration input tax for private schools
Turning back the clock
Changes to VAT treatment of private school fees
Taxing times for schools
Input tax and purchase invoice requirements
More words please
Twelve festive VAT tips
Twelve Christmas treats
Vineyards – managing the tax relief on the start-up
The grapevine
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures