In Archus Trading Limited v HMRC [2020] TC07557, the First Tier Tribunal (FTT) concluded that the supply of GPs were supplies of services, not staff, and qualified for VAT exemption.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Marlow Rowing Club v HMRC [2020] UKUT0202, the Upper Tribunal (UT) found the club had a reasonable excuse for issuing a VAT zero-rating building certificate. It had sought counsel's opinion and did not need to also seek HMRC's opinion.
In Kendrick v HMRC [2020] TC 07515, the First Tier Tribunal (FTT) held that tobacco 'retail' did not breach the VAT registration threshold, as alleged by HMRC. He should not have had to register for VAT.
In Gareth Bertram v HMRC [2020] TC07524, the First Tier Tribunal (FTT) held that HMRC were entitled to raise a ‘best judgement’ assessment against a taxpayer. The taxpayer also qualified for VAT relief on some of his expenditure.
In Melford Capital General Partner Ltd v HMRC [2020] TC7514, the First Tier Tribunal (FTT) held that VAT incurred in respect of the set-up and operating costs of a property fund was fully deductible. The fund only received dividends and was not making taxable supplies in its own right.
In Udlaw Limited v HMRC [2020] TC07548, the First Tier Tribunal (FTT) found that a VAT penalty for ‘careless’ inaccuracies was not ‘careless’.
In Marites Salabit v HMRC [2019] TC0675, the First Tier Tribunal (FTT) found that the operator of a social club bar was liable to register for VAT, despite making no profit on it.