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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

KFC dip pots formed part of VAT single supply

Last Updated: 19 June 2024

In Queenscourt Limited v HMRC [2024] TC09184, the First Tier Tribunal (FTT) found that dip pots supplied as part of a KFC meal deal formed part of a single standard-rated supply of hot food.

Fried chicken takeaway

Read more …

VAT application response times extended

Last Updated: 13 June 2024

The expected time for HMRC to respond to applications for deregistration and group registration has been extended to 40 working days.

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HMRC score against Nottingham Forest

Last Updated: 13 June 2024

In Nottingham Forest Football Club Limited v HMRC [2024] UKUT 00145, the Upper Tribunal (UT) found that a VAT assessment for VAT errors arising from a change in its accounting system was made by HMRC was made 'in time'. The club had failed to show otherwise and lost its appeal as a result.

Footballer

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Input VAT not recoverable on costs of share sale

Last Updated: 06 June 2024

A company could not recover input VAT incurred in connection with selling shares in its subsidiary. There was a direct and immediate link with an exempt supply.

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Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits

Last Updated: 15 May 2024

HMRC have published 'Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits' which covers the treatment of voluntary carbon credits from 1 September 2024.

Read more …

Letting of serviced accommodation subject to VAT

Last Updated: 09 May 2024

The First Tier Tribunal (FTT) has found that a company letting apartments as short-term serviced accommodation was subject to VAT. The accommodation was being let in an establishment similar to a hotel. 

Read more …

Basic supply description adequate for VAT

Last Updated: 02 May 2024

Purchase invoices describing a supply simply as ‘building works’, along with giving the site address, provided sufficient detail to comply with the VAT regulations and allow input VAT recovery.

Read more …

  1. Revenue and Customs Brief 5 (2024): Tour Operators' Margin Scheme for B2B wholesale supplies
  2. Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024
  3. VAT due on services invoiced after supplier left group
  4. Grant funded education is an economic activity
  5. Nakd and Organix bars standard-rated for VAT
  6. R & C Brief 1 (2024): Live web streaming of funeral services

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