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Since 1927 the leading authority on tax law, practice and administration

Jolyon Maugham

Jolyon Maugham is a barrister at Devereux Chambers. He can be contacted on 020 7353 7534 and by email


A small few tax barristers are harming the majority

JOLYON MAUGHAM, barrister at 11 New Square, sets out the principles governing hardship applications in the VAT tribunal.

OF THE MANY curiosities with which an adviser must wrestle in litigating an assessment to VAT, perhaps the oddest is the statutory requirement that the appellant stump up the disputed sum as the price of pursuing its appeal, unless it can show that to do so would cause it 'hardship'.

The rule that gambling winnings are free of tax is well known. Identifying the basis of that rule and delineating its precise scope is altogether different. JOLYON MAUGHAM, barrister, explains.

ONE OF THE fastest developing sectors of the economy, and one whose growth looks set to continue following the Government's liberalisation of gaming laws, is the betting industry. Casinos will soon join bookmakers and spread betting firms as convenient places for punters to lose money (tax free of course).

JOLYON MAUGHAM, barrister and STAN DUNN chart a path through the maze of common law and statutory tests for the status of construction industry workers.

THE ADVANTAGES OF self-employed status are well known: a more generous deductions régime, considerably discounted National Insurance contributions and tax flow advantages on income tax. So important are these benefits that, in a competitive labour market, the ability of a construction industry contractor to offer self-employed status will often be the key to its ability to attract and retain skilled and reliable labour.

Delay on the Revenue's part looks set to give the taxpayer grounds for challenge. Jolyon Maugham, barrister at 11 New Square, examines this important aspect of the Human Rights Act
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