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Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(FTT) in which the FTT had decided that although 'static caravans' sold by the taxpayer were zero-rated, verandas sold by the taxpayer along with those caravans were not zero-rated. The tribunal decided that there was nothing in Group 9 of Sch 8 to the Value Added Tax Act 1994 to exclude a veranda from the scope of zero-rating by reason of being part of a single supply of which the principal supply was a caravan.
Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(FTT) in which the FTT had decided that although 'static caravans' sold by the taxpayer were zero-rated, verandas sold by the taxpayer along with those caravans were not zero-rated. The tribunal decided that there was nothing in Group 9 of Sch 8 to the Value Added Tax Act 1994 to exclude a veranda from the scope of zero-rating by reason of being part of a single supply of which the principal supply was a caravan.
Countering the gatekeeper agenda, troubling news on earnings disparities, spreading best practice in chambers, Pro Bono Week 2023, and the Rules of War
By David Cosway (with the help of ChatGPT)
Due to advances in research, technology and techniques, AlphaBiolabs can now offer alcohol testing for head hair samples that are just 1cm in length
With the explosion of interest in governance and the growing need to be multi-skilled to keep career options open, adding an extra string to your bow is not without its merits. The Chartered Governance Institute UK & Ireland (CGIUKI) Fast Track for the Chartered Governance Qualifying Programme could be ideal for experienced professionals to reach chartered governance status
The 2023-24 COMBAR mentoring scheme for underrepresented groups is now open for applications - deadline extended to 12 October 2023
The Hodge Professional Mortgage proves more popular with women
The North Eastern Circuit Leader on his trailblazing career, turbulent early years of practice and his mission to equip all barristers, regardless of their characteristics, with the opportunity to thrive. Interview by Glenn Parsons
From a CPS pupillage to Director of Legal Services at one of the largest prosecutors in England and Wales Michael Jennings describes the interesting and varied life an employed barrister in public service can lead
In 2022 Behind the Gown asked the Bar Standards Board to acknowledge online misogyny and sexism. One year on, the regulator’s revised Social Media Guidance doesn’t go far enough in confronting this issue, say Stephanie Hayward and Charlotte Proudman
Growing your junior practice via international conference and how to fund the trip: Daria Gleyze, Emile Simpson and Sajid Suleman share what they gained from the ChBA BVI Conference
Countering the gatekeeper agenda, troubling news on earnings disparities, spreading best practice in chambers, Pro Bono Week 2023, and the Rules of War
