Spring 2011 Newsletter Content Leading article... Anything up his sleeve? General tax... Relaxed association File under 'e' Research costs? Give early A tax on houses Pension changes Holiday entitlement EISy money VAT... 20:20 vision Horses for courses? Do it yourself That's entertainment All in the contract? Where am I? Law items... What's in a title? The privileged few Called to account Don't mince words

Horses for courses? EU law allows member states to charge a lower VAT rate on food for human consumption – and that includes animals while they are still alive, as long as they are used for meat. In the UK, we zero-rate food, but some other countries charge 5%. The European Commission is taking action against several countries for applying the lower rate to horses. In some places they do eat horsemeat, but not in Ireland... Maybe the old expression 'I could eat a horse' is about VAT avoidance rather than hunger.