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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

R&C Brief 4: VAT recovery on pension fund management

Last Updated: 26 June 2025

HMRC have published 'Revenue and Customs Brief 4 (2025): VAT on the management of pension funds', which announces a further change to HMRC's policy on the recovery of VAT incurred on the management of pension funds. 

Directors 4

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R&C Brief 3 clarifies VAT position of charitable events

Last Updated: 25 June 2025

Following the Upper Tribunal decision in Yorkshire Agricultural Society v HMRC [2025] UKUT 00004, HMRC have published 'Revenue & Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events'. 

Great Yorkshire Show

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University joint venture was VAT-exempt

Last Updated: 25 June 2025

In Solent Pathway Campus Limited v HMRC [2025] TC09536, the First Tier Tribunal (FTT) found that a joint venture between Solent University and a third-party course provider qualified for VAT exemption as an ‘eligible body’. 

Students landscape

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Strictly Ballroom means standard-rated for VAT

Last Updated: 11 June 2025

In Rushby Dance and Fitness Centre & Ors v HMRC [2025] TC09534, the First Tier Tribunal (FTT) found that private tuition in various styles of dance was standard-rated for VAT because the tuition was not in a subject ordinarily taught in a school or university.

Ballroom

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Walkers ‘Sensations Poppadoms’ standard-rated for VAT

Last Updated: 05 June 2025

In Walkers Snack Foods Limited v HMRC [2025] UKUT00155, the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) had not erred in law when it found Walkers ‘Sensations Poppadoms’ were standard-rated for VAT. They were made from potato and potato starch and were similar to potato crisps. 

Poppadums

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Supercar driving experiences qualified for VAT reduced rating

Last Updated: 04 June 2025

In Ingliston Driving Experiences Ltd v HMRC [2025] TC09528, the First Tier Tribunal (FTT) found that for VAT purposes, ‘supercar driving experiences’ were a supply of a right of admission to a facility similar to a fair or amusement park. COVID-19's temporary reduced rating applied.

Ferrari_supercar

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Orthodontic aligners were VAT-exempt

Last Updated: 29 May 2025

In Align Technology Switzerland GmbH & Anor v HMRC [2025] TC09499, the First Tier Tribunal (FTT) found that orthodontic aligners were VAT-exempt dental prostheses.

Dentist

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  1. Vitamin drips were medical care for VAT
  2. Mental health unit ‘bedroom wing’ construction was not zero-rated
  3. Online maths tests not VAT exempt
  4. Supply of telematics devices for insurance VAT-exempt
  5. Consultation: VAT treatment of business donations to charity
  6. Revenue and Customs Brief 2 (2025): Use of VAT grouping within the care industry

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