In Zipvit Limited v HMRC [2018] EWCA Civ 1515, the Court of Appeal dismissed the taxpayer's appeal and found the supply by Royal Mail, treated erroneously as exempt was the VAT exclusive amount.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Adecco UK Limited v HMRC [2018] EWCA Civ 1794, the Court of Appeal upheld earlier decisions, finding that temps were not providing services themselves, and Adecco were providing more than introductory services.
In Totel Ltd v HMRC [2018] UKSC 44, the Supreme Court (SC) dismissed the taxpayer's appeal, agreeing that the requirement for the appellant to pay VAT on account before it can appeal was not discriminatory.
In Godolphin Management Company Limited v HMRC [2018] TC06515, the First-Tier Tribunal (FTT), agreed that the taxpayer had despatched the VAT on time for one return but not the other.
Finance Bill 2019 includes proposals for individuals and partnerships to join VAT groups with companies. HMRC has also published a policy paper, ‘VAT grouping eligibility criteria changes’.
Finance Bill 2019 proposes changes to the VAT treatment of vouchers. HMRC has also published a consultation response, ‘VAT and Vouchers – summary of responses’. The law transposes the EU Vouchers Directive 2016/1065 into UK law.
Measures for new penalties for late payment of Corporation Tax, Income Tax, Capital Gains Tax, and VAT as well as new measures to change VAT repayment interest rules so that they more closely align to the rules for Income Tax Self-Assessment and Corporation Tax which have been dropped from Finance Bill 2019 will be included in a future Finance Bill.