In Snow Factor Limited v HMRC [2019] UKUT0077 the Upper Tribunal ruled that the appellant was not required to pay the sum of disputed VAT ahead of an appeal to the UT as it would cause financial extremity.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Cube Construction (Southern) Ltd v HMRC [2019] TC07030, the FTT considered whether certain works to the roof, re-wiring, and doors of a listed building damaged by fire and rebuilt were alterations or repairs or incidental to repairs.
The Core (Swindon) Ltd v HMRC [2018] TC 06874 the FTT decided that for VAT, fruit and vegetable juices sold as a meal replacement were food and not beverages and therefore zero-rated.
In Roy Tabb v HMRC [2018] TC6870 a DIY Housebuilder successfully challenged HMRC's interpretation as to whether the demolition and rebuild of an annex resulted in a new dwelling or was merely an extension.
In David Cosham v HMRC [2018] TC6985, the FTT considered whether electric blinds were 'ordinarily incorporated' in a DIY Housebuilder's new eco-house.
In Pulsin’ Ltd v HMRC [2018] TC 6909 the First tier tribunal (FTT) decided that a product called Raw Choc Brownies was held to be a VAT zero-rated cake and not standard-rated confectionary.
In HMRC v KE Entertainments Ltd [2018] CSIH 78 the Court of Session in Scotland found a bingo operator was not entitled to a refund of VAT when HMRC changed the basis for assessing VAT.