In Cube Construction (Southern) Ltd v HMRC [2019] TC07030, the FTT considered whether certain works to the roof, re-wiring, and doors of a listed building damaged by fire and rebuilt were alterations or repairs or incidental to repairs.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
The Core (Swindon) Ltd v HMRC [2018] TC 06874 the FTT decided that for VAT, fruit and vegetable juices sold as a meal replacement were food and not beverages and therefore zero-rated.
In Roy Tabb v HMRC [2018] TC6870 a DIY Housebuilder successfully challenged HMRC's interpretation as to whether the demolition and rebuild of an annex resulted in a new dwelling or was merely an extension.
In David Cosham v HMRC [2018] TC6985, the FTT considered whether electric blinds were 'ordinarily incorporated' in a DIY Housebuilder's new eco-house.
In Pulsin’ Ltd v HMRC [2018] TC 6909 the First tier tribunal (FTT) decided that a product called Raw Choc Brownies was held to be a VAT zero-rated cake and not standard-rated confectionary.
In HMRC v KE Entertainments Ltd [2018] CSIH 78 the Court of Session in Scotland found a bingo operator was not entitled to a refund of VAT when HMRC changed the basis for assessing VAT.
In Neil Edgell v HMRC [2018] TC 6853 HMRC was successful in catching an eBay trader, assessing him for VAT back to 2008. Assessments were found to be both within time and made best of its judgement despite the difficulties for both parties in extracting information from the online platform.