Monthly Archives: June 2014

Scottish Snowballs are VAT-free Cakes Not Sweets

The Scottish Tax Tribunal has ruled that the popular coconut-covered “snowball” snacks are VAT-free cakes, not standard-rated sweets. With food zero-rated but confectionery at 20% the VAT can make a big difference. Looking at all the facts The Tribunal decided … Continue reading

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Income Tax and National Insurance Merger Spin (Again)

More media rumours of the government spinning plans to merge income tax and national insurance. Having two different taxes, with different rules, on what to most people looks like the same money is odd. The reason though is the government … Continue reading

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Government Consultation on State Marriage Ceremonies Outdoors

A non-tax item but as a lawyer my eye was caught by a government consultation on allowing non-religious groups to conduct their own form of state recognised marriage ceremony outdoors. The problem is English law on selected state recognised religious marriage is based … Continue reading

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Pointers on the VAT Option to Tax Land

HMRC have published research on the impact of the VAT option to tax (more formally the election to waive exemption). among the key summary conclusions were :  Where businesses used the option to tax for properties leased to tenants most … Continue reading

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No Sugar Tax…Yet

The Health Minister has ruled out a special sugar tax. The idea has been put about by the local government association, supposedly a sugar tax would help cut consumption of sugary foods to combat obesity and other health problems. A … Continue reading

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Is the UK Becoming a Suspect Corporate Tax Haven ?

More non-UK companies are incorporating in the UK just for tax purposes. But has Britain gone too far, is it risking getting a reputation as a suspect overseas tax haven? Many US and non-EU corporations are trying to avoid high … Continue reading

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Climate Change Levy Notices Updated

HMRC have issued updated notices on Climate Change Levy, the tax on energy. The new notices, which replace the respective previous versions, are: CCL1 (general guide to climate change levy), CCL 1/1 (registering for CCL), CCL 1/2 (combined heat and … Continue reading

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