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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

VAT surcharges do not require assessment of VAT

Last Updated: 24 October 2023

In MJL Contracts Ltd v HMRC [2023] UKUT 254, the Upper Tribunal (UT) found that there was no additional requirement placed on HMRC to make an assessment before imposing a surcharge penalty for non-payment of VAT.

Read more …

Revenue & Customs Brief 7 (2023): Drugs & medicines under patient group directions

Last Updated: 12 October 2023

HMRC have published Revenue and Customs Brief 7 (2023) ‘Change to the VAT treatment of drugs and medicines supplied under patient group directions’. This sets out a temporary zero rating for VAT. 

Read more …

Repatriation of the dead predominantly a supply of transport

Last Updated: 05 October 2023

In UK Funerals On-Line Ltd v HMRC [2023] TC08937, the First Tier Tribunal (FTT) decided that the repatriation of dead bodies was a specialist transport service, making it zero-rated for VAT and not exempt as services provided in connection with the disposal of human remains.

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Withdrawal of paper VAT registration form

Last Updated: 05 October 2023

From mid-November 2023 businesses will no longer be able to access the paper VAT registration form online and will have to either register online or call HMRC to request a form.

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Essay writing fees fully VATable

Last Updated: 21 September 2023

In All Answers Limited v HMRC [2023] TC08920, the First Tier Tribunal (FTT) found that a company using third-party writers to supply bespoke academic work to individuals was not acting as an agent. VAT was due on the full amount paid by the customer. 

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HMRC changes VAT agent authorisation rules

Last Updated: 14 September 2023

HMRC have announced that they will be changing the functionality for agent authorisation for VAT. The change will impact copying across authorisations and will have effect from October 2023.

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Holiday cottage not eligible for VAT repayment

Last Updated: 14 September 2023

In Philip Spani v HMRC [2023] TC08916, the First Tier Tribunal (FTT) found that a newly constructed cottage did not qualify for VAT recovery under the DIY Housebuilders scheme. Constraints imposed by the property’s planning permission meant it was built in furtherance of a business.

Read more …

  1. Medical clinic supplies standard rated for VAT
  2. Input VAT claimable on fund-raising share sale
  3. Cosmetic treatments standard rated for VAT
  4. R&C Brief 6 (2023): VAT liability of digital publications
  5. VAT direct debit does not change VAT due date
  6. DIY housebuilder secures extra VAT refunds

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