In Madinatul Uloom Al Islamiya ('the College') v HMRC [2019] TC07433, the First Tier Tribunal (FTT), found that the construction of a new multi-functional hall did not qualify for VAT zero-rating.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Virgin Media Limited and Virgin Media Payments v HMRC [2020] TC07536, the First Tier Tribunal (FTT) ruled that the supply of payment handling services to customers was taxable and not VAT exempt.
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.
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.