In Charles John Caton v HMRC [2019] TC07343, the First Tier Tribunal (FTT) found that a café run by Mr Caton was separate from a restaurant run by his wife.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In RSR Sports Limited vs HMRC [2019] UKFTT 678, TC07450, the First Tier Tribunal (FTT) found that the provision of a holiday camp was a childcare enterprise, even though sports activities were an important element of the services provided.
In Gray & Farrar International LLP: international LLP v HMRC [2019] TC6507, a dating agency was narrowly unable to convince the First Tier Tribunal (FTT) that its full services fell within the definition of consultancy for VAT. As a result it should charge its non-EU customers VAT.
In Christopher Swales v HMRC [2019] TC07116, the First Tier Tribunal (FTT) allowed a VAT DIY Builder's Scheme refund. HMRC had refused the claim on the grounds that the building did not strictly comply with the approved planning application.
Schedule 18 FA 2019 extends VAT Grouping to individuals and partnerships (including Scottish partnerships) that control the other bodies in a VAT Group, with effect from 1 November 2019.
In Lunar Missions Ltd v HMRC [2019] UKUT 0298 (TCC), crowdfunding with the offer of a reward to those who made pledges, triggered VAT registration: there was a supply for VAT purposes.
In Babylon Farm Ltd v HMRC [2019] TC7356 a company that produced hay and maintained outbuildings on its owners' land was not found to be running a business for VAT and a £19k input VAT claim was disallowed.