ZERO-RATE

The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).

UT decides that Mega Marshmallows can be zero-rated.

No hardship with VAT assessment: A taxpayer wishing to appeal to a tribunal against a VAT assessment must either pay the disputed tax up front or apply to HMRC or the tribunal for permission not to pay the assessment on grounds of hardship. SC...

Flapjack and cake for sports nutrition fail to qualify for VAT zero-rate.

Gary Barnett

Joao Martinho

The decisions in TP, Bolt and Realreed and consultation responses on the VAT exemption for fund management and energy saving materials are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

The VAT treatment of repatriating dead bodies.

Howard Watkinson

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).

Nick Skerrett

Heather Rowlands

Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.

Vaughn Chown

Vaughn Chown (Gabelle) answers a query on VAT on the sale of food.

Graham Elliott

The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues

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