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.

The Budget 2025: Overview of tax legislation and rates (OOTLAR) is now available online. Here is the policy paper on the PHV Operators exclusion from TOMS, although taxi and PHV journeys may fall within TOMS if ancillary to a qualifying principal supply. https://t.co/htUfQfCa7w

£8.35 for a ham and cheese toastie from @OleandSteenUK makes me yearn for €3 tosta mista in Portugal…

From the earlier OBR leak: private hire vehicle operators to be excluded from TOMS from January 2026. #VAT

This is bonkers stuff; identity politics on steroids. Requiring a judge or jury to be a carbon copy of you or risk unfairness. People are capable of empathy- putting yourself in someone else’s shoes. But, fundamentally, giving transparent reasons is the best guard against biases.

I also hate this modern (predominantly left identity politics based) belief that people are unable to understand or empathise with other people in different circumstances. It only works one way too: could a judge from a poor background not decide a case for wealthy defendants?

To quote Mark Twain, juries are “the most ingenious and infallible agency for defeating justice that human wisdom could contrive”. You want transparent decision making in which people have confidence? You need reasoned judgments. (And economically why take 12 people out of work?)

The Court of Appeal has agreed to hear MAZUR!

What in the name of all that is ungodly is this?

I would not say it's not an unclear sentence...

Interesting to see @TomHolland1996 has released a product called Bero which follows the CAP/ASA provision but sails close to the wind on the Low Alcohol Descriptors Guidance, with “Non-Alcoholic Brew” on the label, rather than non-alcoholic beer.

See also coffee shops that shut at 6pm on work days. 🤬

Or, indeed, if you're going to use generative AI for research, make sure you actually check what it gives you. But who's putting a case into submissions without reading it to check it says what you're told it does anyway (no matter what the source!)?

Live Chat Comment we just got. "Good Better Best, Cardiac Arrest"

CAIRO SANTOS REDEMPTION THE CARDIAC BEARS SOMEHOW PULL OFF ANOTHER W

A very useful reminder from the @TheIFS, @HelenMiller_IFS, that the majority of non-tax compliance is driven by SMEs.* Not MNEs, not the top 0.1% individuals. Not others, but (some of) *us*.

Just silly:

Listening back to some of those Transatlantic Sessions with Danny Thompson, what an unbelievable display of “musicality” as some might say. Check out Route Irish: https://t.co/w7j2tmXv4t

This is why I make the big bucks

Congratulations to all the Chicago cardiologists on officially being able to retire and spend their summers in Florida

EU member states at a recent high-level working party meeting discussed conclusions of a Fiscalis project group that mainly supported nonbinding EU guidelines on the taxation of nonalcoholic beverages. https://t.co/ugj0aNdajr