Max Schofield
maxschofield.bsky.social
Max Schofield
@maxschofield.bsky.social
“Do as adversaries do in law, strive mightily, but eat and drink as friends.” The Taming of the Shrew, Act I, sc. 2.
Where can you find Luther Vandross, Aristotle, and the President of the Tax Tribunal all in one place? My dream dinner party guests? In fact, all feature in my article "Mix up with a fix up" about the Court of Appeal's recent judgment in Mudan v HMRC [2025] EWCA Civ 799. #SDLT
October 23, 2025 at 10:36 AM
No change for VAT. Excepted Item 2 includes “biscuits… covered with chocolate or some product similar in taste and appearance”. I note the proliferation of TimTams in the U.K. which are not chocolate coated but have a “chocolatey flavoured coating” -may have influenced decision?
October 21, 2025 at 9:34 AM
For Radio 4 addicts such as myself (although “I am much younger than their core demographic” to quote Glenn Cullen), check out ep.1 of The Tax Conundrum. Monday at 11am.

I should add: only a small proportion of my living is made arguing about food, and not about marshmallows.
October 17, 2025 at 8:55 AM
@seanjones.org sorry to bother you but can I have the Billable Hour link for one humble brag pass please?

(There should also be a fine for C&P’s pleonasm with “VAT tax”)
October 17, 2025 at 7:17 AM
Reposted by Max Schofield
The BBC doing its best to aggravate all insolvency specialists this morning with a description of administration which is somewhat removed from the statutory purposes...

www.bbc.co.uk/news/article...

@drtribeinsolvency.bsky.social
October 4, 2025 at 9:43 AM
James Bond reference in the opening paragraph of this family case about tracking devices for children.
October 4, 2025 at 11:43 AM
Planning opportunity? #VAT 😂
September 27, 2025 at 12:16 PM
RIP Danny Thompson. A musician’s musician with a body of work so diverse it covers artists from Kate Bush to Sonny Terry & Brownie McGhee and even the Thunderbirds theme tune. His appearances on the Transatlantic Sessions with Jerry Douglas on BBC4 are wondrous.
September 25, 2025 at 6:06 AM
I have seen some “VAT on all taxi fares” tweets. From what I gather, this seems like poorly drafted, misleading wording. Explainer below (from someone who specialises in this stuff) 🧵… #VAT

www.independent.co.uk/news/uk/poli...
Rachel Reeves facing backlash in ‘taxi tax’ Budget row
Levy on cab rides set to join other Budget disasters such as ‘tractor tax’ and ‘pasty tax’
www.independent.co.uk
September 21, 2025 at 2:27 PM
There were some excellent articles in the Supreme Court Yearbook. Have they stopped publishing? Last editor seems to be Vol 10 from 2018/19. It would be good to put then online too.
September 16, 2025 at 1:33 PM
Some recent EU #VAT articles that may be of interest (actually read on my holiday and not summarised with ChatGPT, so excuse the lack of emojis - an obvious give-away in my view). As you will see, there is a bit of a theme reflecting the zeitgeist. 🧵
September 3, 2025 at 7:17 PM
Reposted by Max Schofield
Australian barrister Rishi Nathwani KC, took “full responsibility” for filing incorrect information, including fake cases, in submissions in the case of a teenager charged with murder. Always double-check cases and quotations if you use AI for legal research!
www.nbcnews.com/world/austra...
August 17, 2025 at 7:01 PM
Civil Procedure bods, does anyone know if Aston v Tew [2025] EWCC 20 (judgment of HHJ Truman in the County Court) on the construction of CPR r6.9 has been appealed?
August 18, 2025 at 8:04 PM
You have heard it before but please @westlaw.bsky.social STOP LOGGING ME OFF IN THE TIME IT TAKES ME TO READ ONE OF THE JUDGMENTS I HAVE OPENED IN A NEW TAB. It cannot be that hard to fix. And now I have lost my other open tabs, so when I log in again it returns to the home page… Grrrrr.
August 16, 2025 at 12:47 PM
The case wasn’t strictly about tax, but 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: www.gov.uk/government/c...
July 29, 2025 at 12:44 PM
Reposted by Max Schofield
It also has this wonderful poem which I would definitely include on the title page of the modern White Book.
July 23, 2025 at 8:03 PM
Reposted by Max Schofield
For heavens sake BBC, just give the gig to @ishankolhatkar.com
"MasterChef presenter John Torode has said he is subject to an allegation of using racist language, upheld as part of an inquiry into separate allegations against co-host Gregg Wallace."

www.bbc.co.uk/news/article...
MasterChef: John Torode subject of racist language allegation in report
The TV presenter said he had
www.bbc.co.uk
July 14, 2025 at 9:14 PM
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/gb/podcast/a...
Accountancy Insights: Inside the Industrial Strategy and navigating VAT reform
Podcast Episode · Accountancy Insights · 08/07/2025 · 38m
podcasts.apple.com
July 9, 2025 at 9:11 AM
In recent weeks, the Court of Appeal in Getty Images v Stability AI turned around an urgent mid-trial appeal within two days. Today, the High Court released a written judgment on interim relief in relation to Palestine Action by close of play. What a testament to the British legal system.
July 4, 2025 at 6:01 PM
Reposted by Max Schofield
A remarkable judgment, in which the Lady Chief Justice finds that MI5 gave false evidence to three courts. I'm surprised this hasn't had more media attention - it seems quite serious to me.

www.judiciary.uk/wp-content/u...
www.judiciary.uk
July 3, 2025 at 6:01 AM
A summary of my ICAEW speech on VAT: Food, Flapjacks and Finances.

Reform needs:
1, Fewest exceptions possible;
2, Clear drafting of primary legislation (not guidance);
3, Identifiable policy purpose;
4, Longevity in an ever-changing market.

www.accountancydaily.co/food-vat-leg...
Food VAT legislation ‘doesn’t work’ says barrister
The definition of food when it comes to VAT has been argued upon for decades and is in need of urgent change, says leading tax barrister, as rules outdated and do not ‘stand the test of time’
www.accountancydaily.co
July 2, 2025 at 9:17 PM
A shame but fingers-crossed for @zellnor.bsky.social next time!
Zohran Mamdani, a 33-year-old state assemblyman, declared victory in New York City’s Democratic mayoral primary after Andrew Cuomo conceded the race.

“Tonight we made history,” Mamdani said, addressing his supporters. wapo.st/44yMVoI
June 25, 2025 at 9:28 PM
Do you know the difference between low alcohol, non-alcoholic, and alcohol-free?

Here is a quick thread 🧵 on food law...
June 23, 2025 at 4:28 PM
Getty Images v Stability AI on the meaning of "pornography" and importance of pleadings.

Reminds me of the classic Jacobellis v Ohio on "hardcore" pornography: "I shall not attempt to define the kinds of material I understand to be embraced within that description... But I know it when I see it"
June 17, 2025 at 1:45 PM