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Upper Tribunal Tax and Chancery Decision of UPPER TRIBUNAL JUDGE JONATHAN CANNAN on 03 February 2026
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Use a separate statement of objection form for each Japanese GI product name you object to.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Guidance for prescribing vets on the use of the cascade.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
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