BPP are a company that will be familiar to most law students as they supply legal education and books. Books are zero-rated for the purposes of VAT and so when HMRC made a decision against BPP for failure to pay, the company appealed this to the Tax Chamber of the First-tier Tribunal. However the government’s lawyers were completely disorganised throughout the entirety of the appeal and in this episode we analyse the fallout from this as well as what this means for future cases before the tribunals.

Music from bensound.com