Walkers poppadoms are actually crisps! Zero rated VAT should not apply to the product, rules tribunal

When is a poppadom not a poppadom? Well, according to the First-tier tribunal it’s when it’s actually a potato crisp. Sensations Poppadoms, a potato-based snack made by Walkers, was recently the subject of a tribunal deciding whether the product should benefit from zero rated VAT, the sales tax applied in the UK to certain products. […]

Privy Council’s landmark judgement clarifies rules on insolvent trusts

The Privy Council has handed down a landmark decision which will have a significant impact, not just on insolvent trusts in Jersey, but also more broadly in the common law world. This serves the purpose of clarifying the nature and ranking of a former trustee’s equitable lien in insolvent trusts.   Jersey trusts are often […]

Does size really matter? First-tier Tribunal decides ‘Mega Marshmallows’ should not be subject to standard VAT rate

It appears that when it comes to confectionary, size certainly does matter. In a recent case, Innovative Bites Ltd v Revenue and Customs Commissioners, the First-tier Tribunal decided that a food product called “Mega Marshmallows” was not a confectionary and therefore is VAT zero rated. This is not the case with standard marshmallows, which are […]

Former Scottish footballer’s IR35 tax battle offers warning for off-payroll working arrangements

  Former Rangers and Scotland icon, Neil McCann, has lost a battle with the tax man over his work for Sky Sports. The ex-footballer is reported to owe HMRC £190,000 as a result of being regarded for income tax purposes as an employee.   Meanwhile, another recent high-profile case saw the tv and radio presenter, […]

Sky TV presenter hit with HUGE tax bill after losing IR35 case appeal. What can we learn from this?

In a recent case, the First Tier Tribunal found that the working relationship between presenter Dave Clark and Sky Sports to be based around an IR35 contract, specifically between 2013 and 2018. As a result of this, Clark is faced with a tax bill of over £280,000. This case is one of many similar ones […]

Supreme Court overturns settled case law on limitation – Test Claimants in FII Group Litigation v HMRC

Written by Rosa Huang.     In the decision on Test Claimants in FII Group Litigation v HMRC handed down on 20 November 2020, the Supreme Court overturns decision of House of Lords in relation to the application of Section 32(1)(c) of the Limitation Act 1980, and unanimously allowed the appeal arising in the course […]

Tax avoidance case successfully handled! Client saves over £70,000!

The running of a business can take its toll. From balancing finances, looking after staff, providing a good service and everything in-between, it is no wonder that thousands of business owners in the UK frequently experience high levels of stress!   That stress is multiplied tenfold when you are accused of running your business in […]