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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.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
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Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
