From mid-November 2023 businesses will no longer be able to access the paper VAT registration form online and will have to either register online or call HMRC to request a form.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In All Answers Limited v HMRC [2023] TC08920, the First Tier Tribunal (FTT) found that a company using third-party writers to supply bespoke academic work to individuals was not acting as an agent. VAT was due on the full amount paid by the customer.
HMRC have announced that they will be changing the functionality for agent authorisation for VAT. The change will impact copying across authorisations and will have effect from October 2023.
In Philip Spani v HMRC [2023] TC08916, the First Tier Tribunal (FTT) found that a newly constructed cottage did not qualify for VAT recovery under the DIY Housebuilders scheme. Constraints imposed by the property’s planning permission meant it was built in furtherance of a business.
In Epem Limited v HMRC [2023] TC08865, the First Tier Tribunal (FTT) found that supplies made by a medical clinic were standard-rated for VAT. There was insufficient evidence to conclude to what extent exempt supplies may have been made.
In HMRC v Hotel La Tour Ltd [2023] UKUT 178, the Upper Tribunal (UT) agreed with the First Tier Tribunal (FTT) that Input VAT can be reclaimed on professional services fees incurred during a share sale, where the ultimate economic purpose was fundraising.
In Illuminate Skin Clinics Ltd v HMRC [2023] TC08846, the First Tier Tribunal (FTT) found that supplies of aesthetic, skincare and wellness treatments were standard rated for VAT as they did not constitute medical care.
- R&C Brief 6 (2023): VAT liability of digital publications
- VAT direct debit does not change VAT due date
- DIY housebuilder secures extra VAT refunds
- Italian place of supply for €4 million football transfer fee
- Agricultural show entry exempt from VAT
- R&C Brief 5 (2023): VAT on medical services carried out by supervised pharmacy staff