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VAT-RETURNS

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Fabian Barth

VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).

Permission to appeal: The background to Syngenta Holdings Ltd v HMRC [2025] UKUT 338 (TCC) (10 October) was that the FTT had rejected the company’s appeal against the assessments which HMRC had raised on the basis that the sole purpose of the company...

The FTT decides that assessments are time-barred.

HMRC's strike out application granted.

VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...

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Helen Adams

Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.

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Constantine Christofi

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Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision and its ramifications for taxpayers and HMRC.

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Graham Elliott

Graham Elliott reflects on HMRC’s consultation on electronic filing of VAT returns

EDITOR'S PICK

Tax Journal's 2025 Budget coverage

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

CASES

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IN BRIEF

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