VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

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.

In Stonypath Developments Ltd v HMRC [2020] TC7735, input VAT was disallowed on the purchase from a a related company there was insufficient documentation to support the claim.

In Landlinx Estates Ltd v HMRC [2020] TC7706, the First Tier Tribunal (FTT) found that release of an option to buy land (which was not opted to tax) was an exempt supply in line with EU legislation and HMRC's long-standing guidance. HMRC failed in its attempt to advance an argument to the contrary.


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