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VAT
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142
Readers’ forum: VAT challenge with past invoices
Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...
HMRC’s new online process for VAT error corrections
Computer says ‘yes’
Care with client/adviser communications
Caution in correspondence!
How to support a claim for input tax
Present and correct
Little progress made with VAT simplification
Simplification – RIP?
Time limits, VAT credits and the Supreme Court in DCM (Optical Holdings)
Point of view
Employee incentives, vouchers and the VAT consequences
Employee vouchers uncertainty
Overpaid car parking fees
National Car Parks Ltd v CRC,
Court of Appeal
, 20 May 2019
Pub landlord challenges treatment of credit card fees
Businessman Ed Armstrong, landlord of a London bar and restaurant, has launched a funding campaign on Crowdjustice to raise £30,000 to support a legal challenge to the VAT...
Exemption for leasing or letting of immovable property
CRC v Fortyseven Park Street Ltd,
Court of Appeal
, 17 May 2019
Failure to notify liability to register
S A Chaudry (
TC7050
)
Nature of set-off between output and input tax
The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber),
1 April 2019
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READERS'
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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