In Kati Zombory-Moldovan (t/a Craft Carnival) v HMRC [2016] UKUT 0433 the Upper Tribunal (UT) has overturned the First Tier Tribunal’s (FTT) earlier decision and found that the supply of stalls at craft fairs is subject to VAT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In ETB (2014) Limited v HMRC [2016] UKUT 0424 the Upper Tribunal (UT) held that the sale of a company's business and the director's illness were not a reasonable excuse for late payment of VAT.
In The Durham Company Ltd (t/a Max Recycle) v HMRC & Anor [2016] UKUT 417 the Upper Tribunal found that supplies of commercial waste collection services by Local Authorities can be exempt from VAT.
In the two recent cases of Barlis and Senatex the European Court (CJEU) defended the taxpayers' right to recover input VAT even where invoices were not complete.
In L I F E Services Limited v HMRC [2016] TC05197 the First Tier Tribunal (FTT) found that excluding welfare services provided by a non-charitable company from VAT exemption breached the principle of fiscal neutrality.
In DPAS Limited v HMRC [2016] UKUT 0373 the Upper Tribunal (UT) referred questions to the European Court of Justice (CJEU) regarding the VAT exemption for services relating to payments and transfers.
In Mr XYZ v HMRC [2016] TC05157 the First Tier Tribunal (FTT) rejected the taxpayer’s claim for a repayment as returns were filed more than four years after a VAT assessment.
- Backdated VAT registration refused
- Apportion input VAT on overheads
- VAT treatment of non-residential conversions without planning consent
- FTT overrules HMRC over VAT treatment of mixed-use property conversions
- Input VAT on Single Farm Payment Entitlement units can be reclaimed
- VAT and vouchers: Upper Tribunal Decision