Tax

• The Law Cracks Down on £35 Million ‘Mafia-type’ VAT/Duty Evasion Fraud

  • Posted22 January 2021

  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...

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• Commercial Pregnancy Ultrasound Scanning Granted Medical VAT Exemption

  • Posted29 December 2020

  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...

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• Parliament Entitled to Close Perceived Tax Loophole Retrospectively

  • Posted1 December 2020

  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...

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• What Is the Difference Between a Car and a Van? Income Tax Test Case

  • Posted2 November 2020

  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...

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• Cakes v Confectionery – Tribunal Laments Confused State of VAT Rules

  • Posted30 September 2020

  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...

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

  • Posted7 September 2020

  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)...

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