In Marsh (Bolton) Limited and Others v HMRC [2017] UKFTT 0149, the First-Tier Tribunal (FTT) determined that the regulations allowing for employers to recover VAT on reimbursements of business mileage to employees are invalid.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
The Court of Appeal has published its decision in the long running case of Associated Newspapers Limited v HMRC [2017] EWCA Civ 54 concerning the VAT treatment of retail vouchers given away by newspapers.
In a lead case for Universities, University of Newcastle Upon Tyne v HMRC [2017] UKFTT 0145, the First-Tier Tribunal (FTT) concluded that from 1 January 2010, the university must pay irrecoverable VAT under the reverse charge mechanism for overseas agency fees.
In Oak Tree Motor Homes Limited v HMRC [2017] UKUT 0027 the Upper Tribunal held that self-propelled vehicles were not ‘caravans’ for the purpose of VAT zero rating.
In Doran Bros (London) Limited v HMRC [2017] TC 05554 the First Tier Tribunal (FTT) found that input VAT on tax advice which also benefitted a director was recoverable.
In Inspired By Service Limited v HMRC [2016] TC 05537 a request to backdate cancellation of a voluntary VAT registration was denied.
In Multimedia Computing Limited & Deed Poll Services Limited v HMRC [2016] UKFTT 0779 the First Tier Tribunal (FTT) found that services made by a Jersey company with a UK establishment had a UK place of supply and should be standard rated.