ZERO-RATE

Who exported the goods?

UT decides that Mega Marshmallows can be zero-rated.

No hardship with VAT assessment: A taxpayer wishing to appeal to a tribunal against a VAT assessment must either pay the disputed tax up front or apply to HMRC or the tribunal for permission not to pay the assessment on grounds of hardship. SC...

Flapjack and cake for sports nutrition fail to qualify for VAT zero-rate.

The VAT treatment of repatriating dead bodies.

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).