In WM Morrison Supermarkets Plc v HMRC [2021] TC08087, the First Tier Tribunal (FTT) found that both Morrison Organix and Nakd bars bars were confectionery and not cakes for VAT purposes. Consequently, they were standard rated and not zero-rated.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
HMRC have published Revenue & Customs Brief 7 (2021): 'VAT liability of charging electric vehicles’ which explains the VAT treatment of using charging points in public places and when associated input VAT can be recovered by businesses.
In Leicester City Council v HMRC [2021] TC8060, the First Tier Tribunal (FTT) dismissed the Council's appeal that a VAT claim was an amendment to an earlier claim. The claim was considered a new claim and thus was made out of time.
Revenue & Customs Brief 6 (2021): 'VAT liability of juice cleanse programmes’ clarifies HMRC's policy on the distinction between standard rated beverages and zero-rated meal replacement juices.
HMRC have issued a new call for evidence, 'Simplifying the VAT Land Exemption' which seeks views on the VAT rules relating to land and property and how they may be simplified.
Revenue & Customs Brief 5 (2021): 'VAT liability of installation of blinds – First Tier Tribunal decision' explains HMRC's revised policy on the VAT treatment of installation of blinds.
In Royal County Down Golf Club V HMRC [2021] TC08055, the First Tier Tribunal (FTT) dismissed the taxpayer's appeal, finding that a repayment claim made in 2015 was a new claim, made out-of-time, and not an amendment to an earlier 2009 claim.
- Head office and branch: Separate taxable persons
- Historical bad debt relief denied over lack of evidence
- No VAT due: no continuous supply of intra-group services
- No VAT clawback for sale and leaseback of care home
- No VAT recovery for another's property
- Simplification of partial exemption and the Capital Goods Scheme: Summary of responses