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Input tax
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Input tax
INPUT-TAX
Aspire in the Community Services Ltd v HMRC
Pre-registration input tax
The VAT review for February 2026
Jo Crookshank
Gary Barnett
This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.
FS Commercial Ltd v HMRC
The importance of VAT invoices
Littlewoods Ltd v HMRC
VAT on promotional photography costs
Eurocent (Buckingham) Ltd v HMRC
HMRC not entitled to deny input tax.
Hippodrome Casino Ltd v HMRC
CA rejects ‘floorspace’ based method of calculating input tax recovery
Other cases that caught our eye: 10 October 2025
Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...
The VAT review for February 2025
Gary Barnett
Joao Martinho
Joao Martinho and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world, including a CJEU decision which appears to extend the MEO/Vodafone Portugal treatment of contractual termination payments to similar damages payments.
Tax and the City review for June 2024
Zoe Andrews
Mike Lane
Kwik-Fit
,
Hotel La Tour
and the FTT decision in
Osmond
are among the latest developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Fount Construction Ltd v HMRC
Whether invoices described the supply sufficiently.
Go to page
of
7
EDITOR'S PICK
The Orsted ‘tax nothing’
Andrew Page
1 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
2 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
3 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
4 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
5 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
6 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
7 /7
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
NEWS
Read all
Conservatives pledge IHT exemption for family homes
Government accepts PAC recommendations on large business tax compliance
No breaches found under banks’ tax code
Distributions reform could hinder business transactions, CIOT warns
Bolt: Supreme Court refuses permission to appeal
CASES
Read all
HMRC v British Airways plc
Victoria Oil & Gas plc v HMRC
S Keswick and others v HMRC
Other cases that caught our eye: 9 October 2026
Jumpman Gaming Ltd v HMRC
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
HMRC name 196 deliberate tax defaulters
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Loans to participators: s 455
Modernising the taxation of distributions
One minute with... Tom Margesson