Stichting Schoonzicht V Staatssecretaris Van Financiën - Tax Journal
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Tax Journal's 2025 Budget coverage 1 /7
Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi 2 /7
Medpro: better late than never Stacey Cranmore 3 /7
No escape: the new IHT tax rules for pensions Harriet Betteridge 4 /7
What time is it? A review of the Supreme Court’s decision in Prudential David Jamieson 5 /7
The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo 6 /7
Understanding the FIG regime Jo Bateson 7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi
Medpro: better late than never Stacey Cranmore
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 David Jamieson
The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose
Understanding the FIG regime Jo Bateson NEWS
Read all HMRC manual changes: 30 January 2026 29 January 2026 Tax bodies back Lords concerns over IHT reforms, including ‘huge’ burden on PRs 28 January 2026 Finance Bill 2026 amendments 28 January 2026 PAYE changes for employment expenses and gift aid relief 28 January 2026 UK-Peru double tax convention 28 January 2026 CASES
Read all M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others 28 January 2026 Nimbus: The Disability Consultancy Service Ltd v HMRC 28 January 2026 Delphi Derivatives Ltd (in liquidation) v HMRC 28 January 2026 Other cases that caught our eye: 30 January 2026 28 January 2026 HMRC v MedPro Healthcare 21 January 2026
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Read all Concerns over the scope of new conduct rules for advisers 14 January 2026 / Emma Rawson Revenue fraud 14 January 2026 / Jonathan Fisher KC The new share for share anti-avoidance 14 January 2026 / David Whiscombe Value on death: IHT 14 January 2026 / Peter Vaines TSI Instruments and import VAT recovery 3 December 2025 MOST READ Read all A Budget for its times? The Scottish Budget 2026/27 21 January 2026 / Isobel d'Inverno Case watch 29 January 2026 Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention 21 January 2026 / Jivaan Bennett Consultation tracker 29 January 2026 HMRC manual changes: 23 January 2026 22 January 2026 Copyright © 2026 LexisNexis
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Home >Articles > Stichting Schoonzicht v Staatssecretaris van Financiën Stichting Schoonzicht v Staatssecretaris van Financiën © Copyright LexisNexis 2026. All rights reserved. 30 September 2020 Provisions requiring full adjustment of initial VAT recovery not contrary to EU lawIf you or your firm subscribes to Taxjournal.com, please click the login box below:
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Alternatively, you can register free of charge to read a limited amount of subscriber content per month. Register now Once you have registered, you will receive an email directing you back to read this article in full.EDITOR'S PICK
Tax Journal's 2025 Budget coverage 1 /7
Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi 2 /7
Medpro: better late than never Stacey Cranmore 3 /7
No escape: the new IHT tax rules for pensions Harriet Betteridge 4 /7
What time is it? A review of the Supreme Court’s decision in Prudential David Jamieson 5 /7
The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo 6 /7
Understanding the FIG regime Jo Bateson 7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi
Medpro: better late than never Stacey Cranmore
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 David Jamieson
The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose
Understanding the FIG regime Jo Bateson NEWS
Read all HMRC manual changes: 30 January 2026 29 January 2026 Tax bodies back Lords concerns over IHT reforms, including ‘huge’ burden on PRs 28 January 2026 Finance Bill 2026 amendments 28 January 2026 PAYE changes for employment expenses and gift aid relief 28 January 2026 UK-Peru double tax convention 28 January 2026 CASES
Read all M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others 28 January 2026 Nimbus: The Disability Consultancy Service Ltd v HMRC 28 January 2026 Delphi Derivatives Ltd (in liquidation) v HMRC 28 January 2026 Other cases that caught our eye: 30 January 2026 28 January 2026 HMRC v MedPro Healthcare 21 January 2026
IN BRIEF
Read all Concerns over the scope of new conduct rules for advisers 14 January 2026 / Emma Rawson Revenue fraud 14 January 2026 / Jonathan Fisher KC The new share for share anti-avoidance 14 January 2026 / David Whiscombe Value on death: IHT 14 January 2026 / Peter Vaines TSI Instruments and import VAT recovery 3 December 2025 MOST READ Read all A Budget for its times? The Scottish Budget 2026/27 21 January 2026 / Isobel d'Inverno Case watch 29 January 2026 Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention 21 January 2026 / Jivaan Bennett Consultation tracker 29 January 2026 HMRC manual changes: 23 January 2026 22 January 2026 Copyright © 2026 LexisNexis
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