In FW Services Ltd v HMRC [2020] TC 07636, the First Tier Tribunal (FTT) concluded the ‘best judgment’ assessment made by HMRC was excessive in the absence of supporting evidence.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In RPS Health in Business Limited, RPS Consulting Services Limited T/A RPS Business Healthcare v HMRC [2020] TC 07643, the First Tier Tribunal (FTT) held that occupational health services were exempt from VAT as supplies of medical care, not standard-rated as supplies of advice to employers.
In Abdul Vahab Kharadi v HMRC [2020] TC 07686, the First Tier Tribunal (FTT) granted permission to appeal out of time for the penalty but denied the appeal in respect of VAT registration in part due to a misunderstanding of the appeals' process by the appellant's accountants.
In All Answers Limited v HMRC [2020] UKUT 0236, the Upper Tribunal (UT) confirmed that an online business which provided essays, theses and coursework on demand for students, was making a supply for VAT in its own right and not acting as an agent for the writers of the material.
In Window to the Womb (Franchise) v HMRC [2020] TC 07687, First Tier Tribunal (FTT) found that pregnancy scans were medical care and therefore exempt from VAT.
In Mainpay Limited v HMRC [2020] TC07690, First Tier Tribunal (FTT) found Mainpay was making a taxable supply of medical staff for VAT rather than exempt medical care.
In Europcar Group UK Ltd v HMRC [2020] TC7733, First Tier Tribunal (FTT) found that the supply of a car seat was separate to the supply of a car and should be charged at a reduced rate of VAT.