VAT Cases

Summaries of interesting VAT cases for the SME owner.

In News Corp UK & Ireland Limited v HMRC [2019] UKUT 0404 (TCC), the Upper Tribunal (UT) found that electronic editions of newspapers should be treated in the same way as printed newspapers for VAT, and zero-rated.

In Dorset Trimming Company v HMRC [2019] UKFTT708 TC07480, the First Tier Tribunal (FTT) dismissed the appellant’s argument that HRMC’s interpretation of registration rules as incorrect and that it was not obliged to register for VAT.

In Dixons Retail Plc v HMRC [2019] TC07486, the appellant failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1,876,141 of overpaid VAT on cheques which had been dishonoured, on the basis they were out of time for a refund.

In Taylor Pearson (Construction) Ltd (TPCL) v HMRC TC07464, the First Tier Tribunal (FFT) concluded that input tax incurred on services provided by tax advisors for the company's directors was deductible.

In Westow Cricket Club v HMRC [2019] UKFTT 712 TC07484, the First Tier Tribunal (FTT) ruled that the Club did not have a reasonable excuse against a penalty for getting the zero-rating certificate wrong, after relying on a letter from HMRC.

In Medacy Ltd v HMRC [2019] UKFTT 0576, TC 07370, the First Tier Tribunal (FFT) concluded that pharmacist-led clinical services provided to GP practices were supplies of services, not staff, and therefore qualified for VAT exemption.

In The Lilias Graham Trust (‘LGT’) v HMRC [2019] UKFTT 0552 TC07346, the First Tier Tribunal (FTT) concluded that a charity which assessed families referred to it by social services was supplying welfare services, therefore exemption applied.