In this article written for the British Tax Review, Max Schofield reviews News Corp UK & Ireland Ltd v HMRC and whether digital versions of newspapers should attract VAT, while printed versions do not.
Max is a specialist in Indirect Tax with a practice far beyond his call. He has a number of cases at various stages of disputes against HMRC. Unlike many at the pure tax bar, Max appears in court every week and prides himself on his courtroom advocacy. He has also successfully resolved disputes with HMRC before they progress to the Tribunals, including settling multi-million pound assessments in the taxpayer’s favour.
Max has clients in multiple sectors from the food and drinks industry to construction and the media. For example, recently Max was instructed by TV channel S4C in relation to their VAT treatment and s.33 status and by a nationwide producer of healthy food bars. Max has advised many food and drink companies on their VAT liability under Group 1, Schedule 8 of the VAT Act 1994 from start-ups to large international companies.
Max continues to author and present papers at conferences globally and has written on topics as diverse as VAT and Brexit, the European Commission’s legislative competence on VAT rates, the Gulf Cooperation Council’s implementation of a VAT, an analysis of English case law on MTIC carousel fraud, and the taxation of food and cakes.
In addition to pure VAT cases, Max advises on professional negligence claims for and against tax advisors and accountants.
Max regularly volunteers at the Insolvency and Companies Court as counsel for City Law School’s COIN scheme assisting litigants-in-person at the Winding Up Court. In the course of his practice, Max has successful obtained an extension of a company’s administration to allow for recovery of VAT, restored companies to the register, and regularly appears on matters concerning bankruptcy, insolvency, and debt recovery in the Insolvency and Companies Court.
News Corp UK & Ireland Ltd v HMRC: VAT and digital newspapers21st Aug 2020
VAT: HMRC disagreed with its own guidance4th Aug 2020
Max Schofield analyses Landlinx Estates Ltd v HMRC, in which an option agreement over land was broken when the seller backed out and paid the would-be buyer £1.4m. HMRC wanted a slice of the action as VAT on the deal.
The Coronavirus Job Retention Scheme: Claiming against HMRC17th Apr 2020
3PB’s tax and commercial litigation barrister Max Schofield has issued a briefing, in tandem with employment barrister Daniel Barnett from Outer Temple Chambers, aimed at UK employers who face difficulties with their Coronavirus Job Retention Scheme payments from HRMC.
VAT on; VAT off: Martial Arts and the Education Exemption3rd Feb 2020
Max Schofield analyses Premier Family Martial Arts LLP (“PFMA”) v HMRC in which the First Tier Tribunal was tasked with assessing kickboxing classes and the education exemption for private tuition.
VAT: When you have overpaid your welcome3rd Jun 2019
Max Schofield analyses the recent Court of Appeal decision in National Car Parks Ltd v HMRC  concerning parking ticket overpayments and consideration for VAT purposes.
Praesto Consulting: VAT on legal services9th May 2019
3PB commercial barrister Max Schofield analyses the implications of the Court of Appeal’s judgment on Praesto Consulting v HMRC, in particular, when a company can reclaim the VAT for legal proceedings against its director.
This article was first published in the Tax Journal - www.taxjournal.com/.
“Max has been a pleasure to work with, and I have already instructed him on a second matter, and I wouldn’t hesitate to recommend him for future work, particularly in relation to VAT liability disputes.” (Daniel Rice, Senior Manager, Grant Thornton)
“Max’s drafting skills are exceptional, […] clear, succinct and legally correct.” (Solicitor)
“Max was instructed very late on in the day. He managed to grasp the main issues extremely well and quickly. He thought “outside of the box” and managed to advise me of the most appropriate (and safest) way of proceeding.” (Solicitor)
- Law (LLB), University of Exeter
- International Trade and Commercial Law (LLM), University of Durham
- Law in a European and Global Context (LLM), Católica Global School of Law, Lisbon
- Visiting Scholar and JD Exchange, Cornell Law School, NY
- Bar Professional Training Course (BPTC), City University, London
- Revenue Bar Association