In L I F E Services Limited v HMRC [2017] UKUT 484, the Upper Tribunal (UT) overturned the First-Tier Tribunal, finding that the welfare services provided by a private for-profit business which was not state-regulated could not be exempt.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Richard Baldwin Motorhomes v HMRC [2018] TC06725, the First-Tier Tribunal (FTT) concluded that cycle racks installed to the back of motor homes were qualifying adaptations for disabled persons when used to carry wheelchairs.
In Virgin Media Limited v HMRC [2018] TC06730, the First-Tier Tribunal (FTT) ruled that the old prompt payment discount rules could not apply to those not using an annual upfront contract saver plan.
In Dixons Carphone PLC v HMRC [2018] TC06731, the First-Tier Tribunal (FTT) found that a subsidy deducted by a provider of interest free credit to Dixon’s customers did not override the original gross sale price for VAT.
The European Commission has approved a proposal which will enable Member States to reduce the VAT rate applicable to e-books.
In RPD Building Limited v HMRC [2018] TC06740, the First-Tier Tribunal (FTT) denied VAT recovery on costs related to upgrading a car to a high performance racing car.
In Richard Akester v HMRC [2018] TC06711, the First-Tier Tribunal (FTT) determined that the taxpayer was not entitled to recover VAT under the DIY housebuilders scheme because at the time of the claim, the intention was to operate a rental business.