In Onyx of Leicester Limited v HMRC [2017] TC05773, the First-Tier Tribunal (FTT) concluded that it was unreasonable for HMRC to have concluded that a taxpayers registration date could not be revised to a new date, five months later.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Coin-A-Drink Limited [2017] UKUT 0211 (TCC) the Upper Tribunal (UT) upheld the decision that overpaid VAT was subject to corporation tax.
In Little Rascals Pets Limited v HMRC [2017] TC05811 the First-Tier Tribunal (FTT) agreed with HMRC that puppies bought-in by the company are not second-hand goods for VAT.
In G & C Belcher v HMRC [2017] UKFTT TC05891 the First-Tier Tribunal (FTT) agreed with the taxpayer that, even though they had submitted partnership returns under self-assessment, they were two separate business and so were not required to register for VAT.
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.
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.