VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

In Melford Capital General Partner Ltd v HMRC [2020] TC7514, the First Tier Tribunal (FTT) held that VAT incurred in respect of the set-up and operating costs of a property fund was fully deductible. The fund only received dividends and was not making taxable supplies in its own right.

In Udlaw Limited v HMRC [2020] TC07548, the First Tier Tribunal (FTT) found that a VAT penalty for ‘careless’ inaccuracies was not ‘careless’.

In Marites Salabit v HMRC [2019] TC0675, the First Tier Tribunal (FTT) found that the operator of a social club bar was liable to register for VAT, despite making no profit on it.

In Premier Family Martial Arts LLP v HMRC [2020] UKFTT TC07509, the First Tier Tribunal (FTT) found that kickboxing is not an activity which is commonly taught at schools or universities and does not qualify for an exemption.

In Snow Factor Limited v HMRC [2020] UKUT 0025 (TCC), the Upper Tribunal (UT) found that the sale of lift tickets at an indoor ski and snowboard centre attracts a reduced rate of VAT.

In News Corp UK & Ireland Limited v HMRC [2019] UKUT 0404 (TCC), the Upper Tribunal (UT) found that electronic editions of newspapers should be treated in the same way as printed newspapers for VAT, and zero-rated.

In Dorset Trimming Company v HMRC [2019] UKFTT708 TC07480, the First Tier Tribunal (FTT) dismissed the appellant’s argument that HRMC’s interpretation of registration rules as incorrect and that it was not obliged to register for VAT.


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