In The Durham Company Ltd (t/a Max Recycle) v HMRC & Anor [2016] UKUT 417 the Upper Tribunal found that supplies of commercial waste collection services by Local Authorities can be exempt from VAT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In the two recent cases of Barlis and Senatex the European Court (CJEU) defended the taxpayers' right to recover input VAT even where invoices were not complete.
In L I F E Services Limited v HMRC [2016] TC05197 the First Tier Tribunal (FTT) found that excluding welfare services provided by a non-charitable company from VAT exemption breached the principle of fiscal neutrality.
In DPAS Limited v HMRC [2016] UKUT 0373 the Upper Tribunal (UT) referred questions to the European Court of Justice (CJEU) regarding the VAT exemption for services relating to payments and transfers.
In Mr XYZ v HMRC [2016] TC05157 the First Tier Tribunal (FTT) rejected the taxpayer’s claim for a repayment as returns were filed more than four years after a VAT assessment.
In Max Investments Ltd v HMRC [2016] UKFTT TC05063 an application to backdate VAT registration was refused following confusion as to whether construction costs were goods or services.
In Vehicle Control Services Limited v HMRC [2016] UKUT 0316 (TCC) the Upper Tribunal (UT) has held that input VAT on overheads has to be apportioned where a business makes both taxable and outside of scope supplies.
- VAT treatment of non-residential conversions without planning consent
- FTT overrules HMRC over VAT treatment of mixed-use property conversions
- Input VAT on Single Farm Payment Entitlement units can be reclaimed
- VAT and vouchers: Upper Tribunal Decision
- VAT surcharge: good weather provides a reasonable excuse
- Flat rate scheme: retrospective relief denied