VAT Cases

Summaries of interesting VAT cases for the SME owner.

In Simon & Joanne Cotton v HMRC [2020] TC07553, the First Tier Tribunal (FTT) allowed a VAT DIY Builder's Scheme refund. HMRC had refused the claim on the grounds that there was a change of use and it was out of time.

In Madinatul Uloom Al Islamiya ('the College') v HMRC [2019] TC07433, the First Tier Tribunal (FTT), found that the construction of a new multi-functional hall did not qualify for VAT zero-rating.

In Archus Trading Limited v HMRC [2020] TC07557, the First Tier Tribunal (FTT) concluded that the supply of GPs were supplies of services, not staff, and qualified for VAT exemption.

In Kendrick v HMRC [2020] TC 07515, the First Tier Tribunal (FTT) held that tobacco 'retail' did not breach the VAT registration threshold, as alleged by HMRC. He should not have had to register for VAT.

In Virgin Media Limited and Virgin Media Payments v HMRC [2020] TC07536, the First Tier Tribunal (FTT) ruled that the supply of payment handling services to customers was taxable and not VAT exempt.

In Marlow Rowing Club v HMRC [2020] UKUT0202, the Upper Tribunal (UT) found the club had a reasonable excuse for issuing a VAT zero-rating building certificate. It had sought counsel's opinion and did not need to also seek HMRC's opinion. 

In Gareth Bertram v HMRC [2020] TC07524, the First Tier Tribunal (FTT) held that HMRC were entitled to raise a ‘best judgement’ assessment against a taxpayer. The taxpayer also qualified for VAT relief on some of his expenditure.