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UK VAT
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2
Boarding services provision in independent schools
VAT landscape for private schools
VAT grouping: fixed establishment and protecting the revenue in Barclays
Barclays
: VAT
grouping revisited
Making a VAT claim from both HMRC and overseas tax authorities
Weighing up the odds
Supreme Court judgment in Target
Missing the Target
To what extent can EU law still be relied upon in UK VAT practice?
Can we still rely on EU?
Beware VAT exceptions
Beware exceptions
Hat trick of VAT treats
Hat trick of VAT treats
VAT and property rental - rule changes (including TOMS)
Flawed approach to TOMS
VAT exemption for medical care
VAT’s the difference?
Brexit VAT challenges
Brexit challenges
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
Airline Placement and disclosure
‘Smudging it all over’
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April