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.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
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.
In Littlewoods Limited and others v HMRC [2017] UKSC 70¸ the Supreme Court has found in favour of HMRC and decided that simple interest is adequate indemnity for a Fleming VAT claim.
In a surprise u-turn, the Court of Justice of the European Union (CJEU) have judged against the Advocate General’s opinion and concluded that Bridge is not a sport after all for VAT purposes.