MFN is back with a bang! (Yes, I am talking about EU-UK electric vehicle rules of origin, obviously.) mostfavourednation.substack.com/p/ev-rules-o...

In typical LinkedIn vernacular, "I am delighted to announce" that I (with Julian Ghosh KC) will be responsible for teaching the VAT portion of the undergraduate module Tax and Tax Avoidance at LSE this term, appointed as a guest teacher in the Law School alongside my usual practice at the Bar.

Merry Christmas all! 🎄

Many people starting to clock-off for Christmas this evening. Quite right too as Hans Gruber is close to his ultimate demise on my favourite advent calendar.

The New Claire Wine v HMRC appeal is being heard by the UT tomorrow on the question of whether “deliberate”, used across various taxing statutes, interpreted by the UKSC in Tooth, imputes dishonesty and its associated procedural safeguards. I’m acting for the taxpayer, led by David Bedenham KC.

Please share: The Devereux Chambers Tax Essay Competiton is now live for students and grads. This year, it’s the thorny topic of VAT and buildings/construction. (No prior tax knowledge required.) First prize is £750 and a mini-pupillage in chambers. www.devereuxchambers.co.uk/resources/Ev...

From the earlier OBR leak: private hire vehicle operators to be excluded from TOMS from January 2026. Yet to be mentioned… #VAT

Where can you find Luther Vandross, Aristotle, and the President of the Tax Tribunal all in one place? My dream dinner party guests? In fact, all feature in my article "Mix up with a fix up" about the Court of Appeal's recent judgment in Mudan v HMRC [2025] EWCA Civ 799. #SDLT

No change for VAT. Excepted Item 2 includes “biscuits… covered with chocolate or some product similar in taste and appearance”. I note the proliferation of TimTams in the U.K. which are not chocolate coated but have a “chocolatey flavoured coating” -may have influenced decision?

For Radio 4 addicts such as myself (although “I am much younger than their core demographic” to quote Glenn Cullen), check out ep.1 of The Tax Conundrum. Monday at 11am. I should add: only a small proportion of my living is made arguing about food, and not about marshmallows.

@seanjones.org sorry to bother you but can I have the Billable Hour link for one humble brag pass please? (There should also be a fine for C&P’s pleonasm with “VAT tax”)

The BBC doing its best to aggravate all insolvency specialists this morning with a description of administration which is somewhat removed from the statutory purposes... www.bbc.co.uk/news/article... @drtribeinsolvency.bsky.social

James Bond reference in the opening paragraph of this family case about tracking devices for children.

Planning opportunity? #VAT 😂

RIP Danny Thompson. A musician’s musician with a body of work so diverse it covers artists from Kate Bush to Sonny Terry & Brownie McGhee and even the Thunderbirds theme tune. His appearances on the Transatlantic Sessions with Jerry Douglas on BBC4 are wondrous.

I have seen some “VAT on all taxi fares” tweets. From what I gather, this seems like poorly drafted, misleading wording. Explainer below (from someone who specialises in this stuff) 🧵… #VAT www.independent.co.uk/news/uk/poli...

There were some excellent articles in the Supreme Court Yearbook. Have they stopped publishing? Last editor seems to be Vol 10 from 2018/19. It would be good to put then online too.

Some recent EU #VAT articles that may be of interest (actually read on my holiday and not summarised with ChatGPT, so excuse the lack of emojis - an obvious give-away in my view). As you will see, there is a bit of a theme reflecting the zeitgeist. 🧵

Australian barrister Rishi Nathwani KC, took “full responsibility” for filing incorrect information, including fake cases, in submissions in the case of a teenager charged with murder. Always double-check cases and quotations if you use AI for legal research! www.nbcnews.com/world/austra...

Civil Procedure bods, does anyone know if Aston v Tew [2025] EWCC 20 (judgment of HHJ Truman in the County Court) on the construction of CPR r6.9 has been appealed?

You have heard it before but please @westlaw.bsky.social STOP LOGGING ME OFF IN THE TIME IT TAKES ME TO READ ONE OF THE JUDGMENTS I HAVE OPENED IN A NEW TAB. It cannot be that hard to fix. And now I have lost my other open tabs, so when I log in again it returns to the home page… Grrrrr.

The case wasn’t strictly about tax, but having a different VAT position for the same supplies dependent on whether they fall to be inside or outside of London (based on licensing regulations) would be… odd. Now awaiting the consultation outcome: www.gov.uk/government/c...

It also has this wonderful poem which I would definitely include on the title page of the modern White Book.

For heavens sake BBC, just give the gig to @ishankolhatkar.com

My interview is from 23m, on issues in VAT on food and some thoughts on possible reform. Please have a listen if you are interested :) podcasts.apple.com/gb/podcast/a...

In recent weeks, the Court of Appeal in Getty Images v Stability AI turned around an urgent mid-trial appeal within two days. Today, the High Court released a written judgment on interim relief in relation to Palestine Action by close of play. What a testament to the British legal system.

A remarkable judgment, in which the Lady Chief Justice finds that MI5 gave false evidence to three courts. I'm surprised this hasn't had more media attention - it seems quite serious to me. www.judiciary.uk/wp-content/u...

A summary of my ICAEW speech on VAT: Food, Flapjacks and Finances. Reform needs: 1, Fewest exceptions possible; 2, Clear drafting of primary legislation (not guidance); 3, Identifiable policy purpose; 4, Longevity in an ever-changing market. www.accountancydaily.co/food-vat-leg...

Featuring yours truly: www.cityam.com/sandwich-or-...

A shame but fingers-crossed for @zellnor.bsky.social next time!

Do you know the difference between low alcohol, non-alcoholic, and alcohol-free? Here is a quick thread 🧵 on food law...

Getty Images v Stability AI on the meaning of "pornography" and importance of pleadings. Reminds me of the classic Jacobellis v Ohio on "hardcore" pornography: "I shall not attempt to define the kinds of material I understand to be embraced within that description... But I know it when I see it"

"Go to strike on an egg". Even facing constant strikes and rising food inflation, Parliamentarians were much wittier in the 70s.

In the UK, in the last week, eight of the top ten judgments viewed on @bailii.bsky.social have been tax cases, and seven of those eight are VAT cases. #VAT

An unfortunate second place on this one, but probably one of the most interesting (and open to debate) judgments on statutory interpretation you will read. If a statutory definition says "A means X, Y and Z" does it include "W" as well? #VAT assets.caselaw.nationalarchives.gov.uk/d-d8300b36-e...

I remember back when George Osborne wasn’t too keen on “Permanent loans” being a thing… #Tax

So many people claim that Bluesky is a much nicer place than X. I drop in occasionally and I’m yet to be convinced.

VAT fans: This year’s ICAEW conference titled “How to Fix VAT” will be held on 18 June 2025 at Chartered Accountants’ Hall, London. I will be giving the opening keynote on VAT and food. Do come along and help me understand what is or is not confectionery. www.icaew.com/learning-and...

I suppose we should be very grateful that it is only trichologists who engage in courtroom diagnosis of judges and lawyers. Imagine the carnage if psychologists and psychiatrists started to do that.

Seems a rather gratuitous contribution to the evidence...

Sub-prime rib

After nearly 10 years, it’s time to say goodbye to my “MacBook” - the short lived alternative to the Pro or Air produced between 2015 and 2017 only. Thinner, lighter (only 0.9kg) and with a better keyboard than the new Air, it was a trusty companion during a peripatetic pupillage.

Some welcome news after a long week in the Tax Tribunal: having completed a Level 4 Customs Practitioner diploma, I am now a Member of The Chartered Institute of Export & International Trade (with the post-nominals “MCIEx”). I now know a lot more acronyms and initialisms…

The donut shop by Tax Tribunal has permanently closed. Time to retrain.

Samuel Johnson’s definition of “Excise” in his 1755 dictionary: “A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid”.

Samuel Johnson’s definition of “Excise” in his 1755 dictionary: “A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid”.

So... Just the normal Olympics?

(I'm not getting into the question of whether VAT is regressive. It's complicated and nuanced, but the answer is somewhere between "that's simplistic" and "not really" - see e.g. https://taxfoundation.org/blog/value-added-tax-vat-progressive/ )

Which takes us back to the US. The US is one of the very few countries without a VAT. (map from Wikipedia)

EU Commission statement on Trump's reciprocal tariff policy ec.europa.eu/commission/p...