In HMRC v Netbusters (UK) Limited [2022] UKUT 00175, the Upper Tribunal (UT) confirmed that the provision of football pitches and league management services were one single composite supply and so exempt from VAT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
HMRC have published Revenue & Customs Brief 10 (2022) 'VAT - business and non-business activities' confirming the updated approach to establishing whether an activity is a business activity or not, following the case of Wakefield College v HMRC [2018] EWCA Civ 952.
In Maddison and Ben Firth T/A Church Farm v HMRC [2022] TC08496, the First Tier Tribunal (FTT) dismissed the appellants' claim for input VAT for two luxury cars, a private number plate and pilates clothing on the basis that they were not allowable business expenditure for VAT purposes.
In Haymarket Media Group Limited v HMRC [2022] TC08495, the First Tier Tribunal (FTT) found that the sale of TV studios to a property developer could not qualify as a Transfer of a Going Concern (TOGC) for VAT purposes. The vendor and buyer were not carrying on the same kind of business.
In Hodge and Deery Limited v HMRC [2022] TC08484, the First Tier Tribunal (FTT) found that a company installing pre-formed burial vaults was making an exempt supply for VAT purposes.
HMRC have published Revenue & Customs Brief 8 (2022): ‘Single DIY Claim — First Tier Tribunal Andrew Ellis and Jane Bromley’, which clarifies HMRC’s policy in relation to making more than one claim under the DIY Housebuilders' Scheme.
In Glanbia Milk Limited v HMRC [2022] TC08439, the First Tier Tribunal (FTT) found that a number of food products described as flapjacks were not zero-rated cakes for VAT purposes, but were standard rated confectionery.