In Kendrick v HMRC [2020] TC 07515, the First Tier Tribunal (FTT) held that tobacco 'retail' did not breach the VAT registration threshold, as alleged by HMRC. He should not have had to register for VAT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Gareth Bertram v HMRC [2020] TC07524, the First Tier Tribunal (FTT) held that HMRC were entitled to raise a ‘best judgement’ assessment against a taxpayer. The taxpayer also qualified for VAT relief on some of his expenditure.
In Melford Capital General Partner Ltd v HMRC [2020] TC7514, the First Tier Tribunal (FTT) held that VAT incurred in respect of the set-up and operating costs of a property fund was fully deductible. The fund only received dividends and was not making taxable supplies in its own right.
In Udlaw Limited v HMRC [2020] TC07548, the First Tier Tribunal (FTT) found that a VAT penalty for ‘careless’ inaccuracies was not ‘careless’.
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.
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.