In Majid and Miah Properties v HMRC [2022] TC08588, the First Tier Tribunal (FTT) found a property letting partnership could not recover input VAT on the majority of incorrectly addressed purchase invoices.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Nottingham Forest Football Club Limited v HMRC [2022] TC8577, the taxpayer failed to meet their burden of proof to displace a VAT assessment allowing the First Tier Tribunal (FTT) to use information provided over a year prior to the assessment that was sufficient for HMRC to identify a tax shortfall.
In E-zec Medical Transport Services Limited v HMRC [2022] TC08574, the First Tier Tribunal (FTT) found that the supply of non-emergency ambulance transport services was zero-rated for VAT purposes. This overrode VAT exemption and allowed the recovery of input VAT.
In Star Services Oxford Limited v HMRC [2022] TC08573 the First Tier Tribunal (FTT) dismissed a claim for input tax on rents paid by a company where the lease agreement was in the name of the sole trader. There was no supply to the company and the invoices were in the name of the individual.
In Spectrum Community Health CIC v HMRC [2022] TC08557, a prison healthcare service was found to be one single composite supply and that was wholly exempt from VAT.
In London School of Accountancy and Management Limited v HMRC [2022] TC08559, the First Tier Tribunal (FTT) found that a VAT repayment claimed by a company in liquidation had no legal basis, was not supported by reliable evidence and would have resulted in unjust enrichment.
In Tower Bridge GP Limited v HMRC [2022] EWCA Civ 998, the Court of Appeal (CoA) found that a company could not recover input VAT on transactions connected to fraud. The company did not hold valid VAT invoices and HMRC were right not to exercise discretion to allow recovery of VAT.