In Gap Group Limited v HMRC [2023] TC08991, the First Tier Tribunal (FTT) found that the supply of diesel in respect of hired plant was, for VAT purposes, separate from the supply of plant hire. Reduced rating applied to the fuel.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Derby Quad Limited v HMRC [2023] TC08972, the First Tier Tribunal (FTT) rejected Derby Quad’s argument that their live screenings of plays were the same as attending the performance in person. As a result, the entrance fee was standard-rated.
In Piramal Healthcare UK Limited v HMRC [2023] TC08966, the First Tier Tribunal (FTT) found that a company importing pharmaceutical goods to the UK could not recover the associated import VAT. The goods had not been used as a cost component in an onward supply.
In JPMorgan Chase Bank NA v HMRC [2023] TC8957, the First Tier Tribunal (FTT) found that support and business services supplies were one single supply not qualifying as exempt from VAT. The intra-group supply exemption was disapplied due to elements coming from overseas, meaning all elements had to be standard-rated.
In Dollar Financial UK Ltd v HMRC [2023] UKUT 00256, the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) was correct to strike out an appeal seeking to backdate membership of a VAT group. No valid application had been made and there was no appealable decision.
In United Biscuits (UK) Ltd v HMRC [2023] TC8941, the First Tier Tribunal (FTT) agreed with HMRC that 'Blissfuls' biscuits were partly covered by chocolate making them standard-rated for VAT.
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.