In Marites Salabit v HMRC [2019] TC0675, the First Tier Tribunal (FTT) found that the operator of a social club bar was liable to register for VAT, despite making no profit on it.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Premier Family Martial Arts LLP v HMRC [2020] UKFTT TC07509, the First Tier Tribunal (FTT) found that kickboxing is not an activity which is commonly taught at schools or universities and does not qualify for an exemption.
In Snow Factor Limited v HMRC [2020] UKUT 0025 (TCC), the Upper Tribunal (UT) found that the sale of lift tickets at an indoor ski and snowboard centre attracts a reduced rate of VAT.
In News Corp UK & Ireland Limited v HMRC [2019] UKUT 0404 (TCC), the Upper Tribunal (UT) found that electronic editions of newspapers should be treated in the same way as printed newspapers for VAT, and zero-rated.
In Dorset Trimming Company v HMRC [2019] UKFTT708 TC07480, the First Tier Tribunal (FTT) dismissed the appellant’s argument that HRMC’s interpretation of registration rules as incorrect and that it was not obliged to register for VAT.
In Westow Cricket Club v HMRC [2019] UKFTT 712 TC07484, the First Tier Tribunal (FTT) ruled that the Club did not have a reasonable excuse against a penalty for getting the zero-rating certificate wrong, after relying on a letter from HMRC.
In Dixons Retail Plc v HMRC [2019] TC07486, the appellant failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1,876,141 of overpaid VAT on cheques which had been dishonoured, on the basis they were out of time for a refund.