In Cambridge University Boathouse Limited v HMRC [2021] TC08304, the First Tier Tribunal (FTT) decided the beneficiary of a lease to a boathouse was the rowing club rather than the rowers themselves. The sporting exemption did not apply to the supply and input VAT was reclaimable.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Harley Scott Commercial Ltd v HMRC [2021] TC08299, the First Tier Tribunal (FTT) allowed the taxpayer's appeal. The supply of Store Pods to investors was the exempt supply of a building and not the supply of storage facilities which would have been standard rated.
In Dubrovin & Tröger GbR – Aquatics, VAT case C‑373/19, the European Court of Justice (CJEU) ruled that a business operating as a swimming school was not providing education similar to that provided by a university or school. Its supplies were not exempt and had to be standard rated.
In Mainpay Ltd v HMRC [2021] UKUT270, the Upper Tribunal found that the taxpayer was supplying staff not medical care. The supplies were not exempt and were taxable at the standard rate.
In Silver Sea Properties (Leamington Spa) SARL v HMRC [2021] TC08284, the First Tier Tribunal (FTT) found that input VAT was largely irrecoverable on furniture, fixtures and equipment incorporated into a leased care home. Where input VAT was recoverable, their onward supply under the building’s lease was not part of a single composite supply and output VAT was due.
In Andrew Ellis and Jane Bromley v HMRC [2021] TC08277, the First Tier Tribunal (FTT) found that more than one VAT repayment claim could be made by DIY housebuilders during construction, despite HMRC’s policy to the contrary.
In Hampton George Hewitt v HMRC [2021] UKUT 0231, the Upper Tribunal (UT) dismissed the taxpayer's late appeal against HMRC for the cancellation of his farmer's flat-rate certificate for VAT. The EU's 'principle of effectiveness' was found not to require anything more than the existing 30-day appeal time.