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Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Boxmoor Construction Ltd (Boxmoor) against a decision of the First-tier Tribunal (Tax Chamber) that certain supplies by Boxmoor were not zero-rated supplies in the course of construction of a building designed as a dwelling within Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994, but were chargeable to VAT at the standard rate.
Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Boxmoor Construction Ltd (Boxmoor) against a decision of the First-tier Tribunal (Tax Chamber) that certain supplies by Boxmoor were not zero-rated supplies in the course of construction of a building designed as a dwelling within Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994, but were chargeable to VAT at the standard rate.
The Chair of the Bar reports back
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
