VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

In Westow Cricket Club v HMRC [2019] UKFTT 712 TC07484, the First Tier Tribunal (FTT) ruled that the Club did not have a reasonable excuse against a penalty for getting the zero-rating certificate wrong, after relying on a letter from HMRC.

In Dixons Retail Plc v HMRC [2019] TC07486, the appellant failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1,876,141 of overpaid VAT on cheques which had been dishonoured, on the basis they were out of time for a refund.

In Medacy Ltd v HMRC [2019] UKFTT 0576, TC 07370, the First Tier Tribunal (FFT) concluded that pharmacist-led clinical services provided to GP practices were supplies of services, not staff, and therefore qualified for VAT exemption.

In Taylor Pearson (Construction) Ltd (TPCL) v HMRC TC07464, the First Tier Tribunal (FFT) concluded that input tax incurred on services provided by tax advisors for the company's directors was deductible.

In The Lilias Graham Trust (‘LGT’) v HMRC [2019] UKFTT 0552 TC07346, the First Tier Tribunal (FTT) concluded that a charity which assessed families referred to it by social services was supplying welfare services, therefore exemption applied.

In Charles John Caton v HMRC [2019] TC07343, the First Tier Tribunal (FTT) found that a café run by Mr Caton was separate from a restaurant run by his wife.

In RSR Sports Limited vs HMRC [2019] UKFTT 678, TC07450, the First Tier Tribunal (FTT) found that the provision of a holiday camp was a childcare enterprise, even though sports activities were an important element of the services provided.


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