Summaries of interesting VAT cases for the SME owner.
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’.
In NHS Ayrshire & Arran Health Board v HMRC [2025] TC09511, the First Tier Tribunal (FTT) found that part of a National Secure Adolescent Inpatient Service building was not intended to be used solely for a ‘relevant residential purpose’. It was a ‘hospital or similar institution’, meaning that construction services and materials used in its build could not be zero-rated for VAT.
In Generic Maths Ltd v HMRC [2025] TC09497, the First Tier Tribunal (FTT) found that the supply of assessments included in an online maths learning product, which tested a student’s maths ability, were standard-rated for VAT.
In WTGIL Ltd v HMRC [2025] EWCA Civ 399, the Court of Appeal (CoA) found that an insurance intermediary providing and fitting driving-monitoring devices was making an exempt supply for VAT purposes.
HM Treasury has published a consultation on a proposed new VAT relief for business donations of goods to charity. The proposal is to align the VAT treatment of goods donated for onward gifting or use by a charity with the VAT treatment for goods donated for resale.
