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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.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
Is now the time to review your financial position, having reached a career milestone? asks Louise Crush
If you were to host a dinner party with 10 guests, and you asked them to explain what financial planning is and how it differs to financial advice, you’d receive 10 different answers. The variety of answers highlights the ongoing need to clarify and promote the value of financial planning.
Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
If your current practice environment is bringing you down, seek a new one. However daunting the change, it will be worth it, says Anon Barrister
Creating advocacy opportunities for juniors is now the expectation but not always easy to put into effect. Tom Mitcheson KC distils developing best practice from the Patents Court initiative already bearing fruit
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
The long-running fee-paid judicial pensions saga continues. The current cut-off date for giving notice of election to join FPJPS is 31 March 2024, and that date now gives rise to a serious problem, warns HH John Platt
