HMRC have published Revenue & Customs Brief 8 (2018): VAT – liability of bicarbonate of soda, inviting taxpayers to make VAT reclaims if they have treated the supply as standard rated when it could have been zero-rated.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In HMRC v Jigsaw Medical Services Limited [2018] UKUT 222, the Upper Tribunal (UT), overturned the First-Tier Tribunal (FTT), finding that emergency ambulance services cannot be zero-rated and were exempt.
In Zipvit Limited v HMRC [2018] EWCA Civ 1515, the Court of Appeal dismissed the taxpayer's appeal and found the supply by Royal Mail, treated erroneously as exempt was the VAT exclusive amount.
In Adecco UK Limited v HMRC [2018] EWCA Civ 1794, the Court of Appeal upheld earlier decisions, finding that temps were not providing services themselves, and Adecco were providing more than introductory services.
In Totel Ltd v HMRC [2018] UKSC 44, the Supreme Court (SC) dismissed the taxpayer's appeal, agreeing that the requirement for the appellant to pay VAT on account before it can appeal was not discriminatory.
In Godolphin Management Company Limited v HMRC [2018] TC06515, the First-Tier Tribunal (FTT), agreed that the taxpayer had despatched the VAT on time for one return but not the other.
HMRC has published VAT Notice, 700/22: Making Tax Digital for VAT, which sets out who needs to follow the MTD rules, what records need to be kept, and what agents need to do.