VAT

Articles

VAT on independent school fees: a legal analysis of the judicial review claim R (ALR and others) v Chancellor of the Exchequer

Robert Lewis, Alexandra Agnew, Grace Houghton and Elizabeth Fitton from Mishcon de Reya dissect the ruling and its wider implications

Court of Appeal rules on VAT status of Mega Marshmallows

The Court of Appeal decided on the VAT classification of 'Mega Marshmallows', determining their status as confectionery

Tribunal addresses VAT surcharges amidst post-pandemic business recovery

Tribunal examines VAT surcharge disputes for a mobile catering company affected by COVID-19 recovery challenges

Tribunal allows appeal in VAT penalty case

First-tier Tribunal ruled in favour of Leonard Toye, overturning HMRC's VAT penalty for deliberate inaccuracy

Student union's VAT exemption challenge dismissed

High Court dismisses a student union's challenge to HMRC's VAT classification of its cafe as a 'bar'