The US Court of International Trade has ruled that President Trump exceeded his executive authority under the International Emergency Economic Powers Act by imposing the ‘liberation day’ tariffs. This ruling covers the reciprocal tariffs of 10% or more announced on 2nd April through a declaration by the President of a national emergency, as well as the 25% tariffs slapped on Canadian and Mexican goods in response to concerns around immigration, drug trafficking, and trade imbalances. The decision does not cover any of the sector-specific tariffs on goods such as automotives and steel. Andrew Thurston explains more.

In this insight piece, Carolyn O’Shea and Grace Thompson consider HMRC’s plans to simplify tax and customs administration and improve compliance, including the upcoming changes to VAT and customs.

Bruno Gomes reports that Generic Maths Ltd supplies “ConquerMaths” which is an online platform offering diagnostic assessments alongside a limited number of tutorial videos. The product is marketed as a tool to help users identify gaps in mathematical knowledge, enabling further targeted learning. Following a VAT assurance check in 2017, HMRC concluded the supply was a composite taxable supply of educational services, not exempt “examination services.” 

In this insight John Rossiter summarises the recent First Tier Tribunal case, the potential impact that the decision could have, and the steps that you should consider taking. HMRC’s policy position has been that appliances such as aligners are not dental prosthetics for the purposes of VAT law and therefore do not fall within the exemption from VAT that applies to the supply of dental prosthetics by dentists and other persons registered on the dental care professionals register. As a consequence, HMRC have always considered the supply of aligners to be subject to VAT at 20%.

The long-running Marks & Spencer VAT case 

One of the longest VAT disputes in history, Marks & Spencer v HMRC, spanned nearly 14 years and involved multiple court hearings, including two trips to the Court of Justice, as well as appearances before the VAT Tribunal, the High Court, the Court of Appeal, and even the House of Lords.
The question at the heart of the case? Whether M&S was entitled to a VAT refund on chocolate-covered teacakes. After years of legal battles, the final ruling was in M&S’s favour, they were, in fact, entitled to the refund!