VAT Cases & News

In Spectrum Community Health CIC v HMRC [2022] TC08557, a prison healthcare service was found to be one single composite supply and that was wholly exempt from VAT.

In London School of Accountancy and Management Limited v HMRC [2022] TC08559, the First Tier Tribunal (FTT) found that a VAT repayment claimed by a company in liquidation had no legal basis, was not supported by reliable evidence and would have resulted in unjust enrichment.

In Tower Bridge GP Limited v HMRC [2022] EWCA Civ 998, the Court of Appeal (CoA) found that a company could not recover input VAT on transactions connected to fraud. The company did not hold valid VAT invoices and HMRC were right not to exercise discretion to allow recovery of VAT.

In Conservatory Roofing UK Ltd v HMRC [2022] UKUT 00182, the Upper Tribunal (UT) found the First Tier Tribunal (FTT) had not considered all the relevant information in dismissing an appeal finding that roofing works should be standard rated for VAT purposes. The UT remitted the decision to the FTT to be remade.

In HMRC v Netbusters (UK) Limited [2022] UKUT 00175, the Upper Tribunal (UT) confirmed that the provision of football pitches and league management services were one single composite supply and so exempt from VAT.

HMRC have published Revenue & Customs Brief 10 (2022) 'VAT - business and non-business activities' confirming the updated approach to establishing whether an activity is a business activity or not, following the case of Wakefield College v HMRC [2018] EWCA Civ 952.