The case in this week’s episode is all about supermarket ATMs and how they are taxed. Do they belong to the banks because they operate the machines or do they belong to the supermarkets because they are on their property? Music from bensound.com
When it became apparent that VAT should be charged on individually negotiated mail services Zipvit Ltd tried to claim a deduction even though VAT was not signalled on the invoice. HMRC opposed this and the question of EU law was brought before the Supreme Court.
When an import of garlic turned out to be from China instead of Cambodia the company became liable for a rather large tax bill that was well overdue. The question in this case is whether it was too late for HMRC to issue its demand
The relationship between the Channel Islands and the UK is fairly settled but in this case a new element is added into the equation: the European Union. The background to the dispute is relief from inheritance tax but in these proceedings the Supreme Court also
In this case about farming subsidies and the payment of VAT we consider the issue from a moral standpoint and ask what role the law can play to establish a more just system. Music from bensound.com
Tax avoidance must be the bane of any legislation drafter’s life. As soon as you produce even one provision there are already hundreds of tax lawyers and accountants poring over it to try and find loopholes. In this case we look at a loophole that
What happens when a tax avoidance scheme runs a little too closely to what is within the bounds of the law? For Mr Derry this meant an unwelcome investigation from HMRC and a bill for almost £100,000. In this case we examine the judicial review
The provision of higher education in the UK has undergone dramatic changes in recent history with more private organisations entering the market. This raises an important existential question: what does it mean to be a college or a university? In this episode we consider the
The financial crisis of 2008 may now be far behind us but the legal ramifications are still subject to legal dispute. In this case we look at interest payments made to creditors after Lehman Brothers went into administration and consider what should rightly happen to
An appeal against the assessment of VAT requires the individual to pay the tax beforehand. This is in stark contrast to other forms of taxation such as income tax where there is no such prerequisite. In this episode we discuss whether this is contrary to