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The vexed distinction between building works that qualify for VAT zero-rating and those that do not can be puzzling even for construction industry professionals. A case on point focused on the tricky legal consequences of almost £450,000 in VAT having...

It might be thought that the meaning of the phrase 'property developer' is as clear as a bell. However, in a tax case of great significance to corporate property owners , its precise definition proved challenging to say the least. The case concerned the...

The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...

The question of whether particular services are exempt from VAT is a perennial bone of contention which can have major financial and business consequences. That was certainly so in a case concerning the commercial provision of ultrasound scanning services ...

There is nothing inherently wrong with Parliament legislating retrospectively in order to plug perceived tax loopholes. The High Court resoundingly made that point in rejecting claims that a back-dated change in the law violated the human rights of...

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...

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...

Delaying payment of your quarterly VAT bills is no way to relieve pressure on your cash flow and usually results in heavy financial penalties. However, as a First-tier Tribunal (FTT) ruling showed, there is such a thing as a reasonable excuse for late...

Part-time referees who officiate at professional football matches on a game-by-game basis are not employees. Confirming their self-employed status in a guideline case, the Upper Tribunal (UT) noted that they are so motivated to work that there is no need to...

The House of Lords has produced a damning report into the intended changes to the IR35 off-payroll working rules. In response to the coronavirus pandemic, the reforms have been delayed by the government, which says the move is a 'deferral and not a...