Following reports that the Government was on the verge of reintroducing employment tribunal (ET) fees, the Justice Secretary and Deputy Prime Minister, David Lammy, has confirmed that this will not happen.
The government’s tribunal statistics revealed some key findings recently – including a significant rise in claims. This serves as yet another important reminder for HR to always be taking the right steps to avoid risk…
We have seen a couple of cases recently where a job applicant has brought a tribunal claim after their offer of employment has been withdrawn. Let’s take a closer look at what happened and what the tribunal said
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After losing a £470,000 VAT case at the Upper Tribunal over whether giant marshmallows are confectionery, HMRC is taking the fight to the Court of Appeal
Giant marshmallow manufacturer, Innovative Bites, has been on the mind of HMRC for quite some time and it will not be dropping the case after losing out at both the First Tier Tribunal (FTT) and the Upper Tribunal.
HMRC has now been given the go-ahead to take the dispute to the Court of Appeal although a date has not been set for the hearing.
Both tribunals found the consumable was not a confectionary item as it was intended to be roasted over a fire, therefore making it exempt from the usual 20% VAT.
The placement in supermarkets also came into question, as they were mostly sold on a seasonal basis within the barbeque section.
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HMRC did not feel this way, issuing demands for VAT amounting to £472,928 in for 2015 to 2019.
Glyn Edwards, VAT Director at MHA said: ‘We all thought this was the end of the giant marshmallows tax debate, but HMRC have decided to appeal again in the hope of finally persuading the tax authorities that size isn’t everything.
‘More seriously the general public might question whether this is the best use of taxpayer’s money when we all know that making any sense of the VAT dividing lines on food has defeated the best legal minds for decades.’
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