VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

In Dougs Maintenance Services Limited v HMRC [2020] TC07941, the FTT found that a delay by the appellant's bank in processing the payment did not constitute reasonable excuse for an appeal against a default surcharge penalty. 

In Kang & Mand Limited v HMRC [2020] TC07945, the First Tier Tribunal (FTT) upheld HMRC’s assessment of overclaimed input tax following VAT being incorrectly charged on an exempt supply.

Revenue & Customs Brief 21 (2020): 'Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession' confirms the withdrawal of 'airside' tax-free shopping and the Retail Export Scheme on 1 January 2021. 

Revenue & Customs Brief 20 (2020): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’ outlines HMRC's response to businesses seeking to use the overseas VAT refund scheme where they have had difficulties obtaining a certificate of status.

In Bluejay Mining plc vs HMRC [2020] TC07947 the First Tier Tribunal (FTT) allowed the recovery of input VAT incurred by a holding company.

In Subway (Staines Central) Limited v HMRC [2020] TC07943, the First Tier Tribunal (FTT) upheld HMRC’s assessment of under-declared output VAT and associated inaccuracy penalties.

Revenue and Customs Brief 19 (2020): 'VAT - repeal of the VAT (Treatment of Transactions) Order 1992' announces the government's intention to repeal the VAT (Treatment of Transactions) Order 1992 before autumn 2021. 


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