In Loughborough Students’ Union v HMRC [2018] UKUT 3434, the Upper Tribunal (UT) decided that sales of stationery, art materials and other items from student union shops were not exempt supplies closely related to education.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Ryanair Ltd v The Revenue Commissioners [2018] C-249/17, the CJEU ruled that VAT on consultancy fees relating to a failed takeover bid was recoverable as Ryanair intended to make taxable management services to the target.
In HMRC v Volkswagen Financial Services (UK) Ltd [2018] C-153/17, the Court of Justice of the European Union (CJEU) ruled that HMRC cannot treat VAT on costs as solely relating to exempt finance charges when a car is bought on HP.
In HMRC v Stoke By Nayland Golf and Leisure [2018] UKUT 308 (TCC), the Upper Tribunal (UT) found that a member’s golf club was not commercially influenced by the adjacent hotel. VAT exemption on green fees applied.
In The Wellcome Trust Ltd v HMRC [2018] TC06761, the First-Tier Tribunal (FTT) concluded that the charity did not have to account for VAT under the reverse charge as the costs did not relate to an economic business activity.
In L I F E Services Limited v HMRC [2017] UKUT 484, the Upper Tribunal (UT) overturned the First-Tier Tribunal, finding that the welfare services provided by a private for-profit business which was not state-regulated could not be exempt.
In Richard Baldwin Motorhomes v HMRC [2018] TC06725, the First-Tier Tribunal (FTT) concluded that cycle racks installed to the back of motor homes were qualifying adaptations for disabled persons when used to carry wheelchairs.