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Month: January 2023

VAT On Marshmallows

The starting point for VAT is that sales are subject to standard rated VAT (currently 20%). However sales of food are zero rated , but sales of biscuits and confectionery are standard rated. A recent...


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IR35 Cases

Recently there have been several high profile IR35 tax appeals / cases featuring Sky personalities. The facts relating to the cases have been similar but the tribunals decisions have been variable....


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