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Cakes v Confectionery - Tribunal Laments Confused State of VAT Rules

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...

Dishonestly Misled Company Overturns £115,000 VAT Late Payment Penalties

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 Football Referees Are Self-Employed, Tax Tribunal Rules

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...

Continued Controversy Over Delayed IR35 Tax Reforms

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...

Twelve-Month Delay for IR35 Tax Reforms

Controversial changes to the IR35 off-payroll working rules have been shelved until April 2021, in response to the coronavirus pandemic. The government is delaying the reforms for a year to help businesses and individuals, but says the move is 'a deferral...

Dishonest Tax Evasion - Directors Cannot Hide Behind the Corporate Veil

Directors who are complicit in dishonest tax evasion cannot use the corporate veil to escape the consequences of their wrongdoing. The point was powerfully made by a case in which the boss of an engineering company was ruled personally liable to pay a...

Government Reviews Off-Payroll Rule Change Implementation

The government has launched a review into the implementation of forthcoming changes to the off-payroll working rules. Intended to address concerns from businesses about the changes, the review will consider whether any additional steps can be taken to...

Cricket Club Pays Price for VAT Zero-Rating Blunder on New Pavilion

The law relating to VAT zero-rating in connection with construction projects is highly complex and the consequences of making a mistake can be severe. In one case, a cricket club was left ruing its failure to take professional advice after wrongly issuing a...

Fraudster Warning From HMRC as Self-Assessment Deadline Looms

HM Revenue and Customs (HMRC) are warning self-assessment customers to be on alert for potential scams, as the 31 January tax return deadline approaches. HMRC's dedicated Customer Protection team is tasked with identifying and shutting down scams but the...

Computer Guru Wins Big VAT Rebate on Luxury Cars Used for Business

VAT can be reclaimed on motor vehicles that are used, and made available for use, solely for business purposes – but that can be extremely difficult to prove. In one case, however, a computer specialist was granted a £20,805 VAT rebate after...
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