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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

Mobile ride-hailing services within TOMS

Last Updated: 17 April 2025

In HMRC v Bolt Services UK Ltd [2025] UKUT 0100, the Upper Tribunal (UT) found that mobile app ride-hailing services were within the scope of the Tour Operators Margin Scheme (TOMS).

Pool cars

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HMRC delay to VAT registration causes confusion

Last Updated: 26 March 2025

In Sammy Garden Ltd v HMRC [2025] TC09443, the First Tier Tribunal (FTT) found that a company was liable to account for output VAT from its effective date of registration, not the date that it learned of its VAT registration which was nearly four months later. 

House and garden

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VAT phishing email warning

Last Updated: 20 February 2025

The Chartered Institute of Taxation (CIOT) is warning that VAT phishing emails are resurging. HMRC emphasises that they do not embed web links in their communications. 

Investigations fraud

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Kittel test not met for VAT fraud

Last Updated: 13 February 2025

In Cheema Constructions Services Ltd & Anor v HMRC [2025] TC09418, the First Tier Tribunal (FTT) found that the Kittel Principle did not apply, meaning the company was entitled to reclaim input VAT.

Building site

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Short-term apartment rental ineligible for TOMS

Last Updated: 23 January 2025

In Sonder Europe Ltd v HMRC [2025] UT 00014, the Upper Tribunal (UT) found that the supply of holiday apartments to travellers was not eligible for the Tour Operators’ Margin Scheme (TOMS). 

Christmas SME tax news banner

Read more …

Powdered vegan food supplements were zero-rated

Last Updated: 23 January 2025

In Global By Nature Ltd v HMRC [2025] TC09396, the First Tier Tribunal (FTT) found that powdered vegan food supplements were zero-rated for VAT. 

Referee

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Exempt supplies allowed for the 'Great Yorkshire Show'

Last Updated: 16 January 2025

In Yorkshire Agricultural Society v HMRC [2025] UKUT 00004, the Upper Tribunal found that admission fees to the ‘Great Yorkshire Show’ were an exempt supply for VAT purposes.

Great Yorkshire Show

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  1. Revenue and Customs Brief 3 (2024): VAT on cladding remediation work
  2. Supply of education is a business activity
  3. Government response on VAT and private school fees technical consultation
  4. New VAT calculation for caravan sales allowed
  5. VAT assessment was conspicuously unfair
  6. Reasonable excuse for late VAT returns

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