{"id":272,"date":"2015-02-03T00:00:00","date_gmt":"2015-02-03T00:00:00","guid":{"rendered":"http:\/\/slacc.wpengine.com\/index.php\/snugglebundl-wins-appeal\/"},"modified":"2015-02-03T00:00:00","modified_gmt":"2015-02-03T00:00:00","slug":"snugglebundl-wins-appeal","status":"publish","type":"post","link":"https:\/\/slacc.co.uk\/index.php\/snugglebundl-wins-appeal\/","title":{"rendered":"Snugglebundl wins appeal"},"content":{"rendered":"<p>\n\t<span>In a recent case considered by the courts a company that sold a baby lifting blanket appealed a ruling by HMRC that the supply was standard rated for VAT purposes.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>For the company this placed them at a competitive disadvantage as retail outlets selling the item were required to charge VAT at 20%.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>&nbsp;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>At issue was whether a Snugglebundl qualified as an article designed as clothing or footwear for young children and should therefore be zero rated for VAT when sold.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>&nbsp;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>The First-tier Tribunal disagreed with HMRC&rsquo;s judgement and the appeal was upheld.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>&nbsp;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt\">\n\t<span>The case is of interest as it helps to clarify that an item of clothing can have other uses and still qualify as clothing for VAT purposes; although the decision in this case is &ldquo;fact sensitive&rdquo;.<\/span><\/p>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>In a recent case considered by the courts a company that sold a baby lifting blanket appealed a ruling by HMRC that the supply was standard rated for VAT purposes. For the company this placed them at a competitive disadvantage as retail outlets selling the item were required to charge VAT at 20%. &nbsp; At [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-272","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=272"}],"version-history":[{"count":0,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/272\/revisions"}],"wp:attachment":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}