In Westland Horticulture Ltd v HMRC [2019] TC7283 the First tier tribunal decided a product to repair lawns could not be zero-rated as animal feed and should be standard rated.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Thorsteinn Gardarsson v HMRC [2019] TC7255, the First tier tribunal held that a day planner was a book and not stationery for VAT. The Upper Tribunal has found that there was an error of law, in the FTT's reasoning. The case is being remitted back to the FTT for another hearing.
In Claims Advisory Group Ltd v HMRC [2019] TC07308 the First tier tribunal decided that a company engaged in recovering personal protection insurance (PPI) was not itself making an exempt supply of insurance services.
In Mr Kamraan Hussain v HMRC [2019] TC 7325, the First tier tribunal upheld a director’s personal liability notice (PLN) for inaccuracy penalties for two VAT quarters but cancelled it for a third period.
In Skin Rich Ltd v HMRC [2019] TC7310 the First Tier tribunal ruled that neither injectable Botox treatment nor nail fungus treatment came within the scope of VAT exempt medical care.
In Barry John Graham v HMRC [2019] TC7313, the First Tier tribunal agreed that a sole trader had done enough to establish that three cars were not “made available for private use” and could claim input tax on their purchase.
In Faux Properties (A Partnership) v HMRC [2019] TC7051 a partnership's failure to adjust their VAT return to declare VAT received on the sale of an opted property resulted in a penalty for carelessness.