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Home
VAT
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VAT
VAT
Mydibel and tax adjustments
Graham Elliott
The wider application of Sch 10 ‘clawback’ provisions to lease back financing deals.
Holistic construction
Angela Savin
Harry Smith
Two recent decisions have demonstrated conflicting approaches to the interpretation of multi-step transactions, write Angela Savin and Harry Smith (KPMG).
VAT review for April 2019
Gary Barnett
Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Valuing management charges for VAT purposes
Anton Hume
Is the arm’s length principle about to enfold VAT?
Praesto Consulting UK v HMRC
Legal fees incurred by director
Skatteverket v Srf konsulterna AB
Place of supply of seminars
Cube Construction (Southern) v HMRC
Listed buildings
Snow Factor v HMRC
What is financial extremity?
Regards Photographiques v Ministre de l’action et des Comptes publics
What is art?
2019 EU VAT rates and compliance information
Sarah Halsted
Sarah Halsted (BDO) presents a summary of the standard rates of VAT currently in force in each member state.
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249
EDITOR'S PICK
Budget 2026: options for taxing wealth
Dom Rothbarth
1 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
2 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
3 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
4 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
5 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
6 /7
The new Securities Transfer Tax: business as usual?
Georgina West
7 /7
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
The new Securities Transfer Tax: business as usual?
Georgina West
NEWS
Read all
Tax Journal authors for August and September
Labour conference backs wealth and windfall taxes, as Burnham pledges national care service
Welsh rates of income tax: HMRC report
New VAT guidance on partnership details
Further Scottish visitor levy changes
CASES
Read all
Jumpman Gaming Ltd v HMRC
K Poznic v HMRC
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Other cases that caught our eye: 2 October 2026
Environmental Services Ltd v HMRC
IN BRIEF
Read all
Loans to participators: s 455
Modernising the taxation of distributions
HMRC’s new anti-avoidance information notice powers
Substantial
Modernising the taxation of distributions: why now?
MOST READ
Read all
Modernising the taxation of distributions: why now?
Sir J Griffin v HMRC
HMRC powers and the taxpayer relationship: when is enough, enough?
Environmental Services Ltd v HMRC
Minerva Research Labs Ltd v HMRC