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.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
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.
In Danske Bank A/S v. Skatteverket, case no. C-812/19 (11 March 2021), the Court of Justice of the European Union (CJEU) held that the provision of services between the bank's Danish head office and its Swedish fixed establishment was subject to VAT.
In Saint-Gobain Building Distribution Limited v HMRC [2021] UKUT 75 the Upper Tribunal (UT) ruled that a historical bad debt relief claim could not be made due to lack of supporting evidence. There was no proof that relief had not already been claimed.