ZERO-RATE

Nutella biscuits were zero-rated

What is confectionery?

Who exported the goods?

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

Max Schofield

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.

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