In Hanuman Commercial Limited v HMRC [2017] TC06249, the First-Tier Tribunal (FTT) concluded that the novation of a contract for the sale of land was a standard rated supply not an exempt supply of land.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Harley-Davidson Europe Limited v HMRC [2017] TC06268, the FTT agreed with the taxpayer that the membership fees should be apportioned between zero-rated and standard rated supplies.
In The Ice Rink Company Ltd and PI (Milton Keynes) Ltd [2017] TC06117, the FTT agreed with the taxpayer that the supply of access to the ice rink and hire of skates were two separate supplies.
In Lunar Missions Limited v HMRC [2018] TC06286, the First-Tier Tribunal (FTT) concluded that the receipt of funds raised on Kickstarter triggered an obligation to register for VAT. This decision was upheld by the UT in October 2019.
In HMRC v Astral Construction Limited [2015] UKUT 0021, the Upper Tribunal (UT) found that a new nursing home constructed on the site of a redundant church, and which incorporated the original church, could still qualify for zero-rating.
In Scandico Ltd v HMRC [2017] UKUT 0467, the Upper Tribunal (UT) concluded that HMRC were within their rights to refuse a VAT reclaim due to insufficient evidence on the purchase of iPhones.