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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

Nakd and Organix bars standard-rated for VAT

Last Updated: 07 March 2024

In the latest instalment of a long-running £1.1m VAT dispute, the First Tier Tribunal has found that Nakd and Organix bars were ‘confectionery’ for VAT purposes.

Read more …

R & C Brief 1 (2024): Live web streaming of funeral services

Last Updated: 06 March 2024

HMRC have published Revenue and Customs Brief 1 (2024): ‘Live web streaming of funeral services’. This brief clarifies HMRC’s position on the VAT treatment of live web streaming of funeral, burial, or cremation services.

Lily on slate funeral

Read more …

Sports nutrition bars were VAT standard-rated

Last Updated: 15 February 2024

Cakes? Confectionary? Something else? The First Tier Tribunal recently found that twin packs of sports nutrition bars containing a flapjack and cake bar or brownie were standard-rated for VAT purposes, being confectionery.

Read more …

VAT recoverable on Land Rovers

Last Updated: 08 February 2024

In Three Shires Trailers Limited v HMRC [2024] TC09044, the First Tier Tribunal (FTT) found that input VAT was recoverable on the purchase of two Land Rover Discovery vehicles used solely for business purposes. The subsequent conversion of the vehicles into cars, by adding rear seats, did not prevent VAT recovery, or result in an output VAT charge.

Read more …

Cosmetic treatments were not medical care

Last Updated: 08 February 2024

In Aesthetic-doctor.com Ltd v HMRC [2024] TC09030, the First Tier Tribunal (FTT) found that a private medical clinic offering cosmetic treatments was not providing medical care. Its supplies were not exempt from VAT.

Read more …

Refer-a-friend scheme discounts VATable

Last Updated: 25 January 2024

In Simple Energy Limited v HMRC [2023] TC08995, the First Tier Tribunal (FTT) found that credits awarded to customers under a refer-a-friend scheme amounted to a non-monetary consideration for the supply of energy. Output VAT was due on the value of the credits.

Read more …

VAT and Energy-Saving Materials consultation responses

Last Updated: 14 December 2023

HMRC have published responses to their call for evidence 'VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions'. A variety of responses were received and an extension to the relief is planned.

Read more …

  1. VAT DIY housebuilders scheme changes
  2. Fuel and hired plant were separate supplies for VAT
  3. Live screenings not the same as attending theatre for VAT
  4. Pharmaceutical company’s bitter VAT pill to swallow
  5. No VAT exemption for indivisible intra-group supplies
  6. VAT group membership could not be backdated

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