In Scandico Ltd v HMRC [2017] UKUT 0467, the Upper Tribunal (UT) concluded that HMRC were within their rights to refuse a VAT reclaim due to insufficient evidence on the purchase of iPhones.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Littlewoods Limited and others v HMRC [2017] UKSC 70¸ the Supreme Court has found in favour of HMRC and decided that simple interest is adequate indemnity for a Fleming VAT claim.
In a surprise u-turn, the Court of Justice of the European Union (CJEU) have judged against the Advocate General’s opinion and concluded that Bridge is not a sport after all for VAT purposes.
In Queen’s Club Limited v HMRC [2017] TC06119, the First-Tier Tribunal (FTT) allowed full VAT recovery on refurbishments to a members only bar and restaurant, dismissing HMRCs view that the costs were directly linked to the exempt membership fees.
In Duncan Lichfield v HMRC [2017] TC06040, the First-Tier Tribunal (FTT) clarified that where a planning condition contains a specific ‘occupation’ condition, this is synonymous with a prohibition on use restriction as envisaged by legislation.
In HMRC v Mercedes-Benz Financial Services UK Ltd [2017] C-164/16, the Court of Justice for the European Union (CJEU) have issued a preliminary ruling, finding that the ‘Agility’ Personal Contract Plan (PCP) could be a supply of services and VAT may not payable at the outset in full.