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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

Kittel test not met for VAT fraud

Last Updated: 13 February 2025

In Cheema Constructions Services Ltd & Anor v HMRC [2025] TC09418, the First Tier Tribunal (FTT) found that the Kittel Principle did not apply, meaning the company was entitled to reclaim input VAT.

Building site

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Short-term apartment rental ineligible for TOMS

Last Updated: 23 January 2025

In Sonder Europe Ltd v HMRC [2025] UT 00014, the Upper Tribunal (UT) found that the supply of holiday apartments to travellers was not eligible for the Tour Operators’ Margin Scheme (TOMS). 

Christmas SME tax news banner

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Powdered vegan food supplements were zero-rated

Last Updated: 23 January 2025

In Global By Nature Ltd v HMRC [2025] TC09396, the First Tier Tribunal (FTT) found that powdered vegan food supplements were zero-rated for VAT. 

Referee

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Exempt supplies allowed for the 'Great Yorkshire Show'

Last Updated: 16 January 2025

In Yorkshire Agricultural Society v HMRC [2025] UKUT 00004, the Upper Tribunal found that admission fees to the ‘Great Yorkshire Show’ were an exempt supply for VAT purposes.

Great Yorkshire Show

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Revenue and Customs Brief 3 (2024): VAT on cladding remediation work

Last Updated: 19 December 2024

HMRC have published 'Revenue and Customs Brief 3 (2024): VAT on cladding remediation work' which clarifies HMRC's policy on the recovery of VAT incurred on cladding remediation works which are carried out on existing residential buildings.Aerial view of land and property

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Supply of education is a business activity

Last Updated: 19 December 2024

In Colchester Institute Corporation (CIC) v HMRC [2024] UT397, the Upper Tribunal (UT) found that government funding provided to a college constitutes an economic activity for VAT purposes. In this unusual case, HMRC agreed that their appeal should be dismissed but reserved the right to appeal to the Court of Appeal, maintaining that the decision in CIC v HMRC [2020] UKUT 0368 was incorrect. Students landscape

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Government response on VAT and private school fees technical consultation

Last Updated: 04 December 2024

HM Treasury has published a response to its technical consultation on VAT and private school fees, that ran until 15 September 2024. Several technical amendments to the draft legislation will be made, with several new exemptions from the policy being introduced. 

Student

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  1. New VAT calculation for caravan sales allowed
  2. VAT assessment was conspicuously unfair
  3. Reasonable excuse for late VAT returns
  4. Only one DIY housebuilder VAT claim permitted
  5. Four years to resolve Alternative Dispute Resolution agreement
  6. TalkTalk loses prompt payment discount VAT appeal

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