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Value added tax – Zero-rating. The taxpayer was a franchisee in the 'Subway' chain of sandwich shops. It sold toasted sandwiches and a hot sandwich that contained cooked meatballs in sauce. The Revenue and Customs Commissioners determined that those products would be assessed as chargeable to VAT at the standard rate rather than zero rated. The taxpayer's appeals to the tribunals failed. The Court of Appeal, Civil Division, also dismissed the appeal. Section 30 and Sch 8 Pt II of the Value Added Tax Act 1994 were to be construed as providing for an objective test to determine the intention behind the supply of hot food; the previous subjective test was incorrect and a failure to properly implement or apply European law in practice.
Value added tax – Zero-rating. The taxpayer was a franchisee in the 'Subway' chain of sandwich shops. It sold toasted sandwiches and a hot sandwich that contained cooked meatballs in sauce. The Revenue and Customs Commissioners determined that those products would be assessed as chargeable to VAT at the standard rate rather than zero rated. The taxpayer's appeals to the tribunals failed. The Court of Appeal, Civil Division, also dismissed the appeal. Section 30 and Sch 8 Pt II of the Value Added Tax Act 1994 were to be construed as providing for an objective test to determine the intention behind the supply of hot food; the previous subjective test was incorrect and a failure to properly implement or apply European law in practice.
The Bar Council faces both opportunities and challenges on our key areas this year
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Casey Randall explores what makes AlphaBiolabs the industry leader for court-admissible DNA testing
By Louise Crush of Westgate Wealth Management
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill