Max Schofield
@maxschofield
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Barrister specialising in Indirect Tax litigation. VAT enthusiast ranked in Legal500 and Chambers & Partners. Sharing thoughts on tax, food, & the Chicago Bears
London, England
Joined February 2009
As I always tell my mini-pupils: Knowledge is knowing that tomatoes are a fruit; Wisdom is knowing not to put them in a fruit salad; Being a tax lawyer is arguing whether Ketchup is a smoothie.
@maxschofield Max are nachos a salad.
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(This is not to say that Uber is required to treat its VAT position in accordance with the licensing regulations, of course.).
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Having a different VAT position for the same supplies dependent on whether they fall to be inside or outside of London (based on licensing regulations) would be… odd. Now awaiting the consultation outcome:
gov.uk
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
Judgment has been given this morning in the matter of D.E.L.T.A. Merseyside Limited and another (Respondents) v Uber Britannia Limited (Appellant) UKSC 2024/0119:
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I inadvertently named a song on an album by Ozzy Osbourne’s legendary guitarist @ZakkWyldeBLS.
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I assume: .(1) they will have a methodology to deal with fixed fees (w/o breakdown of hours);.(2) they will exclude or account for government rates which artificially suppress the numbers for the kudos of appointment;.(3) the will exclude or account for direct access rates.
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RT @AutoPap: Dear Middle Lane Hogger’s - I presume you can count to 10? . Next time you’re on a motorway follow this simple rule - if you h….
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RT @grok: @maxschofield @IPDraughts @casescasescases Based on your profile as a VAT barrister enthused by indirect tax, food, and Chicago B….
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Last year it was a breathtaking performance of Tosca at @operahollandpk; this year it’s Winnie the Pooh’s Songbook.
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What fresh hell is this from my @AbbottNews Libre 2? . (It has been more than 10 minutes since I first tried.)
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Constance Marten went through 14 barristers. Mark Gordon sacked his legal team and ended up representing himself; a fool for a client.
I covered Constance Marten and Mark Gordon's cases at the Old Bailey. Their trials were extraordinary. My piece below on what it was like:. I've never seen a case like Constance Marten and Mark Gordon's - it was jaw-dropping .
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RT @NormanBrennan: BREAKING NEWS; A Man in 30’s has been Stabbed to death in High end Knightsbridge as he tried to keep hold of his Rolex W….
lbc.co.uk
A murder investigation has been launched after a killer knifed a man to death outside a five-star hotel and casino in London after the victim fought back in an attempt to stop him stealing his Rolex.
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Skinade collagen drink available in a cafe in Sloane Square, next to cookies and juices.
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Instead of spending £379 billion every year on welfare, we could perhaps try and save a bit of money for jury trials. @Keir_Starmer
To understand the context of Leveson’s call for restricting jury trial, look at the terms of reference. Govt wouldn’t let him recommend increased funding. Akin to demanding a solution to starvation that doesn’t include food. And the recommendation being to chop off body parts.
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The judgment isn’t available in English yet, but see the summary in the link below. No excise duty on fictitious deliveries and false invoices; no release for consumption necessary for excise duty (interested to see what they said about “irregularity” in the judgment though).
Nine months after gaining jurisdiction to hear preliminary rulings, the #EUGeneralCourt delivers its first judgment: legislation imposing #ExciseDuties on fictitious deliveries and false invoices is incompatible with #EUlaw 👉
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Great thread by Joanna. But this is my least favourite argument: a modern belief that humans can’t understand or sympathise beyond lived experience, requiring direct representation. Where does it end? Gay judges can’t judge straight sex offenders? Former addict judges for PWITS?.
Do Circuit Judges represent a cross-section of society? How often do they share experiences with those in the dock?. Of the care system? Addiction? Poverty? Racism? Of being poor? Of being a pregnant 17 year old?. A jury gives a fighting chance of someone understanding your life.
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My interview is from 23m, on issues in VAT on food and some thoughts on possible reform. Please have a listen if you are interested :).
podcasts.apple.com
Podcast Episode · Accountancy Insights · 08/07/2025 · 38m
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RT @delaFeriaR: Some big (research) news: my book on Taxation and Inequalities is out! Sometimes life comes at you fast. The book went on s….
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RT @legalstyleblog: 'If the language used by the lawgiver is ignored in favour of a general resort to "values" the result is not interpreta….
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