Following the Upper Tribunal decision in Yorkshire Agricultural Society v HMRC [2025] UKUT 00004, HMRC have published 'Revenue & Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events'.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Solent Pathway Campus Limited v HMRC [2025] TC09536, the First Tier Tribunal (FTT) found that a joint venture between Solent University and a third-party course provider qualified for VAT exemption as an ‘eligible body’.
In Rushby Dance and Fitness Centre & Ors v HMRC [2025] TC09534, the First Tier Tribunal (FTT) found that private tuition in various styles of dance was standard-rated for VAT because the tuition was not in a subject ordinarily taught in a school or university.
In Walkers Snack Foods Limited v HMRC [2025] UKUT00155, the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) had not erred in law when it found Walkers ‘Sensations Poppadoms’ were standard-rated for VAT. They were made from potato and potato starch and were similar to potato crisps.
In Ingliston Driving Experiences Ltd v HMRC [2025] TC09528, the First Tier Tribunal (FTT) found that for VAT purposes, ‘supercar driving experiences’ were a supply of a right of admission to a facility similar to a fair or amusement park. COVID-19's temporary reduced rating applied.
In Align Technology Switzerland GmbH & Anor v HMRC [2025] TC09499, the First Tier Tribunal (FTT) found that orthodontic aligners were VAT-exempt dental prostheses.
In Get a Drip Ltd v HMRC [2025] TC09509, the First Tier Tribunal (FTT) found that supplies of intravenous vitamin drips and vitamin injections fell within the VAT exemption for ‘medical care’.
