In HMRC v NHS Lothian Health Board [2022] UKSC 28, the Supreme Court (SC) dismissed NHS Lothian's historic input VAT claims on the grounds that there was insufficient evidence to support the value claimed.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Northumbria Healthcare NHS Foundation Trust v HMRC [2022] UKUT00267, the Upper Tribunal (UT) found the provision of car parking by an NHS trust was subject to VAT.
In DCM (Optical Holdings) Ltd v HMRC [2022] UKSC 26, the Supreme Court (SC) ruled on whether a VAT best judgement assessment was made in time and confirmed that HMRC’s obligation to pay a VAT credit arises only when it is established that the VAT credit is due.
In Lucky Technology Limited v HMRC [2022] TC08616, the First Tier Tribunal (FTT) held that input VAT could be reclaimed on Steam vouchers purchased from a Harrods concession. They were retailer vouchers, Harrods was acting as principal not agent, so VAT had correctly been charged and could be reclaimed.
In Innovative Bites Limited v HMRC [2022] TC08605, the First Tier Tribunal (FTT) found that ‘Mega Marshmallows’ were not confectionery and so were zero-rated for VAT purposes.
In Hedge Fund Investment Management Limited v HMRC [2022] TC8596, the First Tier Tribunal (FTT) quashed penalties as it found that the taxpayer had an intention to trade and was able to reclaim input VAT to the extent that it could be established that it related to future taxable supplies.
In Jagvinder Takhar t/a Golden Fry v HMRC [2022] TC08593, the First Tier Tribunal (FTT) upheld HMRC’s VAT assessment and penalties for late registration as the unrepresented taxpayer had not satisfied HMRC that they were below the VAT registration limits.