Tax

• 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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• Part-Time Football Referees Are Self-Employed, Tax Tribunal Rules

  • Posted27 July 2020

  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...

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• Continued Controversy Over Delayed IR35 Tax Reforms

  • Posted29 June 2020

  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...

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• Twelve-Month Delay for IR35 Tax Reforms

  • Posted29 May 2020

  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...

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• Dishonest Tax Evasion – Directors Cannot Hide Behind the Corporate Veil

  • Posted23 April 2020

  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...

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