As most of the Budget had either been announced in advance or “leaked” there was little for the newspapers to get excited about so they focussed on the so called “granny tax”.

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Unless I have been day dreaming, there was no hint that the government was going to abolish the VAT zero rate on residential listed building alterations, a relief that also applies to a limited class of buildings used by charities. For me, this is a matter for some personal unhappiness. Over many years I have advised on listed building works, and have learnt a good deal of interesting stuff about listed buildings in the process. And I won't try to hide that I have also earned some fees, and have developed a service line which is now rudely to be cut off. But my biggest issue with the position is just how perverse are the reasons given for doing it.

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The balance of public and private benefit - tribunal decision shifts the scales

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For years all delivery services provided by the Royal Mail were exempt. For many observers this probably indicated that there was no VAT paid on post. But that was not correct. There was always VAT paid on many of Royal Mail’s costs (such as the fuel in the post vans), and they could not claim this. It had to be loaded onto the price. But there were many costs on which it did not need to pay VAT (such as the wage bill) so there was a partial relief there.

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Self-assessment taxpayers have recently experienced an unexpected outbreak of reasonableness from HM Revenue & Customs.

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The provision of internships has been integral to the Fashion Industry, often providing the perfect platform for budding designers to cultivate their talent under the branch of an experienced label.

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