In Dixons Retail Plc v HMRC [2019] TC07486, the appellant failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1,876,141 of overpaid VAT on cheques which had been dishonoured, on the basis they were out of time for a refund.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Medacy Ltd v HMRC [2019] UKFTT 0576, TC 07370, the First Tier Tribunal (FFT) concluded that pharmacist-led clinical services provided to GP practices were supplies of services, not staff, and therefore qualified for VAT exemption.
In Taylor Pearson (Construction) Ltd (TPCL) v HMRC TC07464, the First Tier Tribunal (FFT) concluded that input tax incurred on services provided by tax advisors for the company's directors was deductible.
In The Lilias Graham Trust (‘LGT’) v HMRC [2019] UKFTT 0552 TC07346, the First Tier Tribunal (FTT) concluded that a charity which assessed families referred to it by social services was supplying welfare services, therefore exemption applied.
In Charles John Caton v HMRC [2019] TC07343, the First Tier Tribunal (FTT) found that a café run by Mr Caton was separate from a restaurant run by his wife.
In RSR Sports Limited vs HMRC [2019] UKFTT 678, TC07450, the First Tier Tribunal (FTT) found that the provision of a holiday camp was a childcare enterprise, even though sports activities were an important element of the services provided.
In Gray & Farrar International LLP: international LLP v HMRC [2019] TC6507, a dating agency was narrowly unable to convince the First Tier Tribunal (FTT) that its full services fell within the definition of consultancy for VAT. As a result it should charge its non-EU customers VAT.