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UK VAT

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Barclays: VAT grouping revisited

Weighing up the odds

Missing the Target

Can we still rely on EU?

Beware exceptions

Hat trick of VAT treats

Flawed approach to TOMS

VAT’s the difference?

Brexit challenges

Agent’s fees

‘Smudging it all over’

Choppy waters

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12

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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?

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NEWS

Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025

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Deadline dates for February 2025

CASES

Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care

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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC

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