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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

New VAT calculation for caravan sales allowed

Last Updated: 24 October 2024

In Abbeyford Caravan Company (Scotland) Ltd v HMRC [2024] TC09324, the First Tier Tribunal (FTT) found that a company could use a new and more accurate method of apportioning output VAT between sales of caravans and sales of their removable contents.

Caravans

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VAT assessment was conspicuously unfair

Last Updated: 24 October 2024

In Treasures of Brazil Limited v HMRC [2024] TC09325, the First Tier Tribunal (FTT) found that a company had a legitimate expectation that it wasn't required to collect VAT while HMRC processed its VAT registration.

Jewellery

Read more …

Reasonable excuse for late VAT returns

Last Updated: 16 October 2024

In Sandra Krywald v HMRC [2024] TC09312, the First Tier Tribunal (FTT) found that a taxpayer had a reasonable excuse for the late submission of VAT returns. She took reasonable care to avoid the failings of her advisers and HMRC.

Accountant

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Only one DIY housebuilder VAT claim permitted

Last Updated: 10 October 2024

In Brian Lawton v HMRC [2024] TC09309, the First Tier Tribunal (FTT) found that a taxpayer could not make two DIY housebuilder VAT repayment claims where a barn conversion was undertaken in two parts.

CIS industry case

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Four years to resolve Alternative Dispute Resolution agreement

Last Updated: 26 September 2024

In Andrew Quay Hull LLP v HMRC [2024] TC09291 the appellants' three-year battle against a VAT penalty assessment four years after an Alternative Dispute Resolution (ADR) agreement was finally resolved.

Hand shake

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TalkTalk loses prompt payment discount VAT appeal

Last Updated: 26 September 2024

In TalkTalk Telecom Limited v HMRC [2024] UKUT 00284, the Upper Tribunal (UT) found that supplies were not made on terms allowing a discount for prompt payment. VAT was chargeable on the invoiced amount.

Telecomms

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Cross-border cooperation catches VAT second-hand margin fraud

Last Updated: 18 December 2024

In Ancient & Modern Jewellers Limited & Anor v HMRC [2024] TC9270, HMRC worked with the assistance of foreign tax authorities to assess £8.5m in VAT and penalties on a watch retailer. It used the VAT second-hand margin scheme to avoid tax on the sale of new imported watches.

Watches

Read more …

  1. Badly drafted appeal defeats static caravan DIY builder
  2. Director notice: no debarring HMRC
  3. Hair loss treatment not zero-rated
  4. VAT on private school fees and removal of business rates relief
  5. Collagen drink not a food for VAT
  6. Changing VAT registration details

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