VAT Cases

Summaries of interesting VAT cases for the SME owner.

In HMRC v Thorsteinn Gardarsson [2020] UKUT 0099, an appeal as to whether a day planner was a book or stationery has been remitted back to the First Tier Tribunal (FTT) to be remade. The FTT applied the wrong tests.

In Premspec Group Ltd v HMRC [2019] TC01374, there was no disallowance of unpaid input VAT under the six-month rule for invoiced supplies between related companies. The relevant consideration was found to be payable later than the date of supply.

Revenue & Customs Brief 5 (2020): VAT treatment on fixed-odds betting terminals (FOBTs) and gaming machines, explains HMRC’s position following the joint decision of the Upper Tribunal on 15 April 2020 of The Rank Group Ltd UT/2018/0149 and Done Brothers (Cash Betting) Ltd (and others) UT/2018/0150.

In HMRC v Royal Opera House Covent Garden Foundation [2020] UKUT 0132 (TCC), the Upper Tribunal (UT) rejected a claim for the input VAT attribution of opera production costs to the taxable supply of catering and ice-cream to visitors. There were two separate supplies and the supply of opera was not a direct cost component of the supply of catering.

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 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.