In our monthly roundup of VAT cases and developments, Graham Elliott, VAT specialist at City & Cambridge Consultancy, considers partial exemption on car finance in n VW Financial Services (UK) C-153/17), taxable person status for reverse charge in Wellcome Trust and input tax on abortive takeover bids in Ryan Air

In our monthly roundup of tax cases, a FTT decision on ‘period of ownership’ of an off-plan apartment overturned in Higgins, FTT allows new argument not heard in previous appeals in Vaccine Researcher Ltd Partnership and livery business eligible for business property relief

In our monthly roundup of employment tax developments and Budget announcements, Jackie Hall, partner at RSM examines off-payroll working in the private sector, employee shares and entrepreneurs' relief, change to national insurance contributions (NICs) from 2020 and small company apprentice levy cut

Simon Willmett, financial director of Nucleus Commercial Finance, argues that the reinstated preferential status for HMRC in the event of a business insolvency may increase cash flow pressures for unsecured creditors

HMRC estimates Scottish rate of income tax revenue (SRIT) for 2017-18 will be £11.9bn, reflecting the more comprehensive tax setting powers available, and has implemented assurance processes to ensure collection, the annual National Audit Office (NAO) review has found

Gary Turner, managing director at software company Xero, has met with Chancellor Philip Hammond to confirm that Xero is ready for the launch of Making Tax Digital for VAT in April 2019

With four months to go, HMRC has written to two million individuals in Wales ahead of the introduction of the new Welsh rates of income tax (WRIT), outlining residency and compliance issues

Bill Dodwell, senior policy adviser at the Office of Tax Simplification (OTS), examines the controversial digital services tax on giant online multinationals and considers what tax other countries will introduce as a result

The UK has signed a series of arrangements with the crown dependencies to maintain and reaffirm its close customs relationships, which will come into force when they and the UK leave the EU customs union

Vivienne Scott, senior VAT consultant at Croner Taxwise, discusses how to determine the anniversary of a business which joined the flat rate scheme and, on becoming a new incorporated entity, assumed the pre-existing VAT number

The First Tier Tribunal (FTT) has ruled that HMRC’s interpretation of legislation when calculating the penalty for a late self-assessment return was incorrect, reducing a contested £3,200 penalty to £600 in the case of a former taxi driver

HMRC is issuing significant numbers of personal penalties to senior financial executives at big businesses under the senior accounting officer (SAO) regime