VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

Revenue and Customs Brief 19 (2020): 'VAT - repeal of the VAT (Treatment of Transactions) Order 1992' announces the government's intention to repeal the VAT (Treatment of Transactions) Order 1992 before autumn 2021. 

In Netbusters (UK) Ltd v HMRC [2020] TC07915, the First Tier Tribunal (FTT) allowed the taxpayer’s appeal finding that a single exempt supply of football and netball pitches was made.

In HMRC v The Core (Swindon) Limited [2020] UKUT 0301 the Upper Tribunal (UT) upheld the decision that fruit and vegetable juices sold as a meal replacement were food and not beverages, therefore, were correctly zero-rated for VAT.

Revenue & Customs Brief 18 (2020): ‘VAT liability of school holiday clubs’ clarifies HMRC’s position on the VAT treatment of school holiday clubs following the First Tier Tribunal's decision in RSR Sports Limited vs HMRC [2019] TC07450.

In Crow Metals Ltd HMRC [2020] TC07900, the First Tier Tribunal (FTT) dismissed allegations by HMRC that Crow knew or should have known that its transactions were connected with a fraud.

In Joe Smithers v HMRC [2020] TC07858, the First Tier Tribunal (FTT) refused a VAT DIY builder's claim on basis that works did not amount to the construction of a building and the previous building had not ceased to exist.

In Wickford Development Co Ltd (Wickford) v HMRC [2020] TC07864, the First Tier Tribunal (FTT) found that VAT charged on roller blinds incorporated in the buildings was eligible for recovery as ‘building materials’.