Revenue & Customs Brief 20 (2020): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’ outlines HMRC's response to businesses seeking to use the overseas VAT refund scheme where they have had difficulties obtaining a certificate of status.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Bluejay Mining plc vs HMRC [2020] TC07947 the First Tier Tribunal (FTT) allowed the recovery of input VAT incurred by a holding company.
In Subway (Staines Central) Limited v HMRC [2020] TC07943, the First Tier Tribunal (FTT) upheld HMRC’s assessment of under-declared output VAT and associated inaccuracy penalties.
Revenue and Customs Brief 19 (2020): 'VAT - repeal of the VAT (Treatment of Transactions) Order 1992' announces the government's intention to repeal the VAT (Treatment of Transactions) Order 1992 before autumn 2021.
In Netbusters (UK) Ltd v HMRC [2020] TC07915, the First Tier Tribunal (FTT) allowed the taxpayer’s appeal finding that a single exempt supply of football and netball pitches was made.
In HMRC v The Core (Swindon) Limited [2020] UKUT 0301 the Upper Tribunal (UT) upheld the decision that fruit and vegetable juices sold as a meal replacement were food and not beverages, therefore, were correctly zero-rated for VAT.
Revenue & Customs Brief 18 (2020): ‘VAT liability of school holiday clubs’ clarifies HMRC’s position on the VAT treatment of school holiday clubs following the First Tier Tribunal's decision in RSR Sports Limited vs HMRC [2019] TC07450.
- VAT fraud: metal trader 'knew or should have’ test
- VAT DIY claim refused: not a new build
- New build blinds: building materials for VAT
- Local authority not a taxable person: Leisure facilities
- R & C Brief 17 (2020): VAT liability of private sonography services
- R & C Brief 16 (2020): VAT liability of payroll services