In RPD Building Limited v HMRC [2018] TC06740, the First-Tier Tribunal (FTT) denied VAT recovery on costs related to upgrading a car to a high performance racing car.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Richard Akester v HMRC [2018] TC06711, the First-Tier Tribunal (FTT) determined that the taxpayer was not entitled to recover VAT under the DIY housebuilders scheme because at the time of the claim, the intention was to operate a rental business.
In Golden Cube Limited v HMRC [2018] TC06666, HMRC's observations of sales made by a Subway franchise over a three day period failed to provide sufficient evidence to raise an assessment for undeclared takings: HMRC had ignored the evening and weekend trading.
In Roman Catholic Diocese of Westminster v HMRC [2018] TC06692, the First-Tier Tribunal (FTT) concluded that a new hall built at a church was an annexe that could function independently and the costs could be zero-rated.
In A N Checker Heating & Service Engineers v HMRC [2018] UKUT 292, the Upper Tribunal (UT) found that a single supply cannot be artificially split to allow reduced rate to apply to one component of that supply.
In BPP University College of Professional Studies Limited v HMRC [2018] TC06632¸ the First-Tier Tribunal (FTT) found that printed materials was a separate zero-rated supply to tuition courses provided by another group company.
In Rowhildon Ltd v HMRC [2018] TC06669¸the First-Tier Tribunal (FTT) decided that HMRC were unreasonable to refuse a belated notification of an option to tax, as there was sufficient evidence of the positive decision to opt.