Philip Simpson successfully represented the taxpayer in the recent case of Pure Independence (UK) Limited v HMRC in the First-Tier Tax Tribunal.  The issue in this case was whether memory foam mattresses that included a heat and massage element should be zero-rated for VAT as being designed solely for use by chronically sick and disabled individuals.  The Tribunal accepted Mr Simpson’s submissions and agreed that the mattresses should be zero-rated. The full decision can be found by following this link: First-tier Tax Tribunal

Philip Simpson is one of the leading tax juniors in Scotland. He is ranked Band 1 by Chambers and Partners, and is also recommended by the Legal 500. He specialises in all areas of tax law.