Richard Curtis

Richard Curtis was deputy editor and editor of Taxation from 2002 until 2021.

ARTICLES

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RICHARD CURTIS asks whether the Revenue could do more to rectify its mistakes.

VAT Tribunals

RICHARD CURTIS reviews some recent VAT tribunal decisions.

The Presence of Potato

RICHARD CURTIS reviews a tribunal decision concerning the zero rating of food.

Four decisions reported by ALLISON PLAGER and RICHARD CURTIS

RICHARD CURTIS reviews some recent decisions.

Customs shot down

The appellants operated a shooting school and had charged VAT at the standard rate on their fees. However, they had subsequently agreed with Customs that their services, to the extent that they applied to the tuition of individuals, should be exempt from VAT under Item 2 of Group 6 of Schedule 9 to the VAT Act 1994 as 'the supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer'.

RICHARD CURTIS probes the workings of section 105A, Taxation of Chargeable Gains Act 1992.

A lump sum was not paid on retirement in Venables and Others v Hornby (Inspector of Taxes).

WHERE AN EMPLOYEE'S services had not clearly ceased, he was held not to have 'retired' for the purposes of receiving a tax free lump sum from the firm's pension scheme under section 596, Taxes Act 1988.

RICHARD CURTIS reviews some recent decisions.