What is subject to VAT and what isn't
Is a minefield.
IS a Jaffa Cake a cake or a Biscuit?
Tampons are subject to VAT (there is a petition on Change,org to get rid of this)
Books are not subject to VAT yet E-books are.
The biggest complication of the Tax Laws took place under El-gordo Broon. It is a pity the Hammond seems to be intent on adding more and more complexity to them instead of simplifying them.
But like Lawyers and Laws (why repeal one and do a lawyer out of a job) the same goes for Accountants. The more complicated the tax rules, the more accountants we need.