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UK VAT
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of
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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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown