In Kaplan International Colleges UK Ltd (KIC) v HMRC (C 77/19), the European Court of Justice (CJEU) ruled that HMRC was correct to deny a cost-sharing exemption to its subsidiary in Hong Kong.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Safestore Ltd v HMRC [2020] UKUT 322, the Upper Tribunal (UT) confirmed Safestore acted as an insurance principal when selling products for its Guernsey business.
The post Brexit transition period ended on 31 December 2020. What do the new rules mean? Have all of the relevant applications been made in order to continue trading smoothly?
In Dougs Maintenance Services Limited v HMRC [2020] TC07941, the FTT found that a delay by the appellant's bank in processing the payment did not constitute reasonable excuse for an appeal against a default surcharge penalty.
In Kang & Mand Limited v HMRC [2020] TC07945, the First Tier Tribunal (FTT) upheld HMRC’s assessment of overclaimed input tax following VAT being incorrectly charged on an exempt supply.
Revenue & Customs Brief 21 (2020): 'Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession' confirms the withdrawal of 'airside' tax-free shopping and the Retail Export Scheme on 1 January 2021.
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.