In David Cosham v HMRC [2018] TC6985, the FTT considered whether electric blinds were 'ordinarily incorporated' in a DIY Housebuilder's new eco-house.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Pulsin’ Ltd v HMRC [2018] TC 6909 the First tier tribunal (FTT) decided that a product called Raw Choc Brownies was held to be a VAT zero-rated cake and not standard-rated confectionary.
In HMRC v KE Entertainments Ltd [2018] CSIH 78 the Court of Session in Scotland found a bingo operator was not entitled to a refund of VAT when HMRC changed the basis for assessing VAT.
In Neil Edgell v HMRC [2018] TC 6853 HMRC was successful in catching an eBay trader, assessing him for VAT back to 2008. Assessments were found to be both within time and made best of its judgement despite the difficulties for both parties in extracting information from the online platform.
In Marlow Rowing Club v HMRC [2018] TC 6803, a tribunal held that the club did not have a reasonable excuse when it incorrectly issued a certificate for zero-rating a building for a charitable purpose. it had not taken adequate steps to contact HMRC over a decision that it knew was contrary to HMRC policy.
This decision reversed on appeal to the Upper Tribunal.
In J & B Hopkins Ltd [2018] UKUT 0382, a subcontractor was held liable for VAT on work to a contractor who did not have to charge VAT. The subcontractor could not later recover the VAT because the contractor had gone into liquidation.
In All Answers Ltd v HMRC [2018] TC06845, the FTT held that there was no agency arrangement in an essay-writing service for students.