In Imprimatur Capital Holdings Ltd T vs HMRC [2021] TC08006, the First Tier Tribunal (FTT) concluded that only the services to third-party clients were made for consideration, therefore amounted to an economic activity and entitled to input tax recovery on those services.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Jota Jota Alimentos Global SL (‘Jota’) v HMRC [2021] TC06584, the First Tier Tribunal (FTT) concluded that goods imported for subsequent despatch to Spain were not supplied in the UK.
In Cowdenbeath Taxi Services Limited v HMRC [2021] UKFTT 43 TC/2018/01656, the First Tier Tribunal (FTT) concluded VAT was not due on services between the companies and the Error Correction Notice submitted was sufficient to make a claim for the repayment of VAT.
Revenue & Customs Brief 3 (2021): 'VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd' provides an update on the VAT treatment of supplies of digital newspapers and other digital publications prior to 1 May 2020.
In St George’s University v HMRC [2021] TC 07999, the First Tier Tribunal (FTT) ruled that the place of supply of educational services by a West Indies' university based overseas, which were undertaken in the UK, was based in West Indies and therefore outside the scope of VAT.
In Eynsham Cricket Club v HMRC [2021] EWCA Civ 225, the Court of Appeal confirmed that a Community Amateur Sports Club (CASC) is not the same as a charity for VAT purposes.
In Tower Bridge GP Ltd v HMRC [2021] UT30, a company did not have valid invoices to deduct input tax. There was evidence of fraud in the supply chain and HMRC declined to exercise its statutory discretion to allow alternative evidence.