In Ellon Car Clinic Limited v HMRC [2017] TC05813 the First-Tier Tribunal (FTT) allowed the taxpayer’s appeal finding that the fee for a supply of motor services which included a subcontracted MOT, was standard rated only on the excess over the cost of that MOT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Blue Chip Hotels Limited v HMRC [2017] UKUT 0204 the Upper Tribunal (UT) found that hiring out a hotel room for wedding ceremonies was not an exempt supply of land for VAT purposes.
In Gravel Road Records Ltd v HMRC [2017] UKFTT 080 the First-Tier Tribunal (FTT) concluded that VAT incurred on construction of a recording studio was recoverable as it related to a commercial business activity not a hobby.
In HMRC v Elbrook (Cash & Carry) Limited [2017] UKUT 0181 the Upper Tribunal (UT) allowed a VAT hardship application even though the taxpayer had a number of valuable investments.
In Deezer Limited v HMRC [2017] TC05691 the First-tier Tribunal (FTT) found that taking out a lease on premises amounted to a TOGC for the pruposes of compulsory VAT registration under s49 VATA 1994.
In Mark Young T/A The St Helens v HMRC [2012] TC02371 the First-tier Tribunal (FTT) found that the grant of a lease over a restaurant was a transfer of a going concern for VAT purposes, as a result the purchaser was required to be VAT registered.
In Silvergate Support Services Limited v HMRC [2017] TC05854 the First-Tier Tribunal (FTT) did not accept that payment of VAT to HMRC's bank account constituted a notification of an underassessment.