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
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
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.
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
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.
I should add: only a small proportion of my living is made arguing about food, and not about marshmallows.
@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”)
(There should also be a fine for C&P’s pleonasm with “VAT tax”)
October 17, 2025 at 7:17 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”)
(There should also be a fine for C&P’s pleonasm with “VAT tax”)
James Bond reference in the opening paragraph of this family case about tracking devices for children.
October 4, 2025 at 11:43 AM
James Bond reference in the opening paragraph of this family case about tracking devices for children.
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
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.
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
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.
However, for customs duty and imports, under heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. And the UK Online Tariff refers to "non-alcoholic beer":
pbs.twimg.com/media/GuIPET...
pbs.twimg.com/media/GuIPET...
June 23, 2025 at 4:28 PM
However, for customs duty and imports, under heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. And the UK Online Tariff refers to "non-alcoholic beer":
pbs.twimg.com/media/GuIPET...
pbs.twimg.com/media/GuIPET...
And “non-alcoholic” is a term that cannot be used with a product or name associated with alcoholic drinks. (Subject to exceptions like non-alcoholic wine for sacramental use.) So one should not say "non-alcoholic beer", for example.
x.com/maxschofield...
x.com/maxschofield...
June 23, 2025 at 4:28 PM
And “non-alcoholic” is a term that cannot be used with a product or name associated with alcoholic drinks. (Subject to exceptions like non-alcoholic wine for sacramental use.) So one should not say "non-alcoholic beer", for example.
x.com/maxschofield...
x.com/maxschofield...
Do you know the difference between low alcohol, non-alcoholic, and alcohol-free?
Here is a quick thread 🧵 on food law...
Here is a quick thread 🧵 on food law...
June 23, 2025 at 4:28 PM
Do you know the difference between low alcohol, non-alcoholic, and alcohol-free?
Here is a quick thread 🧵 on food law...
Here is a quick thread 🧵 on food law...
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"
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
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"
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"
"Go to strike on an egg". Even facing constant strikes and rising food inflation, Parliamentarians were much wittier in the 70s.
June 17, 2025 at 1:29 PM
"Go to strike on an egg". Even facing constant strikes and rising food inflation, Parliamentarians were much wittier in the 70s.
In the UK, in the last week, eight of the top ten judgments viewed on @bailii.bsky.social have been tax cases, and seven of those eight are VAT cases. #VAT
June 16, 2025 at 11:58 AM
In the UK, in the last week, eight of the top ten judgments viewed on @bailii.bsky.social have been tax cases, and seven of those eight are VAT cases. #VAT
Seems a rather gratuitous contribution to the evidence...
April 8, 2025 at 11:29 AM
Seems a rather gratuitous contribution to the evidence...
After nearly 10 years, it’s time to say goodbye to my “MacBook” - the short lived alternative to the Pro or Air produced between 2015 and 2017 only. Thinner, lighter (only 0.9kg) and with a better keyboard than the new Air, it was a trusty companion during a peripatetic pupillage.
March 21, 2025 at 8:51 PM
After nearly 10 years, it’s time to say goodbye to my “MacBook” - the short lived alternative to the Pro or Air produced between 2015 and 2017 only. Thinner, lighter (only 0.9kg) and with a better keyboard than the new Air, it was a trusty companion during a peripatetic pupillage.
Some welcome news after a long week in the Tax Tribunal: having completed a Level 4 Customs Practitioner diploma, I am now a Member of The Chartered Institute of Export & International Trade (with the post-nominals “MCIEx”). I now know a lot more acronyms and initialisms…
March 7, 2025 at 4:24 PM
Some welcome news after a long week in the Tax Tribunal: having completed a Level 4 Customs Practitioner diploma, I am now a Member of The Chartered Institute of Export & International Trade (with the post-nominals “MCIEx”). I now know a lot more acronyms and initialisms…
The donut shop by Tax Tribunal has permanently closed. Time to retrain.
March 5, 2025 at 1:30 PM
The donut shop by Tax Tribunal has permanently closed. Time to retrain.
Ah my mistake. I did not realise people say “CPR” for criminal procedure rules 😅 I have always seen it referred to a “CrimPR”. I never read the criminal ones, so will defer to you. I was thinking of this (below), which I have helped journalists with in the past (privately).
February 14, 2025 at 12:09 PM
Ah my mistake. I did not realise people say “CPR” for criminal procedure rules 😅 I have always seen it referred to a “CrimPR”. I never read the criminal ones, so will defer to you. I was thinking of this (below), which I have helped journalists with in the past (privately).
I should also have referred to CPR PD44.
February 11, 2025 at 9:09 PM
I should also have referred to CPR PD44.
Free fortune cookies being handed out at the Rolls Building during my appeal; a little on the nose perhaps?
January 29, 2025 at 1:39 PM
Free fortune cookies being handed out at the Rolls Building during my appeal; a little on the nose perhaps?
Genuinely infuriating searching for a case from 1995.
January 19, 2025 at 7:11 PM
Genuinely infuriating searching for a case from 1995.
Listening to the recording of the oral arguments in the SCOTUS TikTok appeal. I am reminded of this passage from John W Davis in The Journal of Appellate Practice and Process comparing US and UK hearings:
January 10, 2025 at 10:40 PM
Listening to the recording of the oral arguments in the SCOTUS TikTok appeal. I am reminded of this passage from John W Davis in The Journal of Appellate Practice and Process comparing US and UK hearings:
Tax hypothecation is rare and often becomes an inefficient and variable means of funding. I also worry it would be a slippery slope politically. The always excellent Antony Seely wrote a nice paper on it a while ago though that is worth a read: researchbriefings.files.parliament.uk/documents/SN...
January 4, 2025 at 4:46 PM
Tax hypothecation is rare and often becomes an inefficient and variable means of funding. I also worry it would be a slippery slope politically. The always excellent Antony Seely wrote a nice paper on it a while ago though that is worth a read: researchbriefings.files.parliament.uk/documents/SN...