VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

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’.

In Chelmsford City Council v HMRC TC/2011/07816, the First Tier Tribunal (FTT) considered whether the provision of sports and leisure facilities by a local authority was subject to VAT at the standard rate.

Revenue & Customs Brief 17 (2020): ‘VAT liability of private sonography services’ clarifies HMRC’s position on the VAT treatment of ultrasound scanning services for pregnant women following the First Tier Tribunal's decision in Window to the Womb (Franchise) v HMRC.