Having filed the last set of outstanding Self Assessment returns, February is a time to get 'tax fit' with our Virtual Tax Partners' Tax Workouts.

We are launching our new season's workouts with a run-through Business Asset Disposal Relief (BADR), a well-known tax relief that is deceptively tricky by nature. If you have used our Virtual Tax Partner Tax Tools (available on subscription) you might have noted that we have BADR tools for sole traders and company owners. These are still my favourite tax tools of all time!

We have picked out some useful tax cases of interest. One caught my eye concerning a claim for VAT educational exemption on the supply of dog grooming courses. The claim did not succeed because the taxpayer was unable to demonstrate that it was a subject ordinarily taught in schools or universities. You may well scoff at the thought of making such a claim, however, as the tribunal noted, some 88 further education colleges in England offered these courses and 57 of those provided a qualification of some sort. Furthermore, the centre was City & Guilds approved and the courses offered were Level 2 and Level 3 which are equivalent to GCSE and AS/A level respectively. If the chancellor is looking at post-Brexit VAT reform then surely, there must some scope for expanding VAT relief beyond its current scope.

Back soon, 

Nichola Ross Martin FCA CTA (Fellow)
Tax Director


Your Virtual Tax Partner® online PRACTICAL support for accountants, tax advisers BY accountants and tax advisers.

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Guides and Updates (subscribers)  

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Discrimination due to military service cannot be prevented by FTT
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VAT Cases & Guides 

Dog grooming courses: Not VAT exempt 
In Julie Lalou T/A Dogs Delight v HMRC [2022] TC08380, the First Tier Tribunal (FTT) found that the supply of dog grooming courses was not exempt from VAT as it was not demonstrated that it was a subject ordinarily taught in schools or universities.

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Tax Toolkits 

Tax Tools
Be a winner with our game-changing tax diagnostics tools for Business Asset Disposal Relief, SDLT & annexes/subsidiary properties, Company reorganisations, R & D Zone and TAAR on winding up. Sign up now!

Tax Queries?

Virtual Tax Partner© Support
Have a tax query? Need a second option? Open a ticket and ask a question. A team of tax experts with a very wide range of expertise: covering direct and indirect tax, as well as accounting, R&D claims, reorganisations and much more. 

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Byte-sized chunks of CPD for subscribers

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Missed last time's Web-update?

Nichola's SME Tax W-update 27 January 2022

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