In ruling that vegan sweet treats targeted at health food shops should be subject to VAT at the standard rate, the First-tier Tribunal (FTT) lamented the long-standing confusion in the law when it comes to distinguishing between confectionery and cakes. The current state of the
What is the difference between a car and a van? The Court of Appeal’s definitive answer to that question has very significant tax implications for employers who provide vehicles for their employees’ combined business and private use. The case concerned a company that provided modified
Is the release of an option to purchase land a taxable supply of services or an exempt supply of an interest in land for VAT purposes? The First-tier Tribunal (FTT) tackled that issue in a ruling which raised a point of principle of importance to
HM Revenue and Customs (HMRC) operates within the constraints of its statutory powers, but its ability to conduct ‘informal’ inquiries into taxpayers’ affairs, without limit of time, has been upheld by the Court of Appeal in a landmark ruling. The case concerned a successful entrepreneur
A glass of champagne and a slap-up dinner are considered by many music lovers to be important features of a night at the opera – but can the heavy cost of putting on lavish productions be set off against VAT payable on such catering supplies?
It is for local authorities to ensure that non-domestic rating lists are accurate and up to date and businesses are under no obligation to point out errors. The High Court made that point in ruling that one such mistake entitled an IT company, at least
Discerning whether particular services are exempt from VAT is far from easy and, on the basis that it is better to be safe than sorry, it makes sense to take professional advice on the issue. A company that provides holiday camps for children during school
What is the difference between an annexe and an extension? That may seem a very narrow distinction, but the tax regime is replete with such fine points and it made a crucial difference to an educational charity in its successful appeal against a VAT demand.
Is an innocent lorry driver who is unaware that he is carrying contraband nonetheless liable to pay excise duty on the load? The Court of Appeal considered that issue in a guideline case of interest to anyone engaged in cross-border European trade. A lorry driver
Crime may appear to pay handsomely in the short term, but when the law catches up with wrongdoers they are routinely stripped of everything they have dishonestly gained. In a case on point, a man who engaged in a multi-million-pound VAT fraud failed to protect