In Doran Bros (London) Limited v HMRC [2017] TC 05554 the First Tier Tribunal (FTT) found that input VAT on tax advice which also benefitted a director was recoverable.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Inspired By Service Limited v HMRC [2016] TC 05537 a request to backdate cancellation of a voluntary VAT registration was denied.
In Multimedia Computing Limited & Deed Poll Services Limited v HMRC [2016] UKFTT 0779 the First Tier Tribunal (FTT) found that services made by a Jersey company with a UK establishment had a UK place of supply and should be standard rated.
In David John Matthews and Pamela Ella Matthews v HMRC [2016] UKFTT TC05426, the First Tier Tribunal (FTT) found that the sale of a tenanted pub with a flat should be apportioned on a floor area basis for VAT purposes.
In Kati Zombory-Moldovan (t/a Craft Carnival) v HMRC [2016] UKUT 0433 the Upper Tribunal (UT) has overturned the First Tier Tribunal’s (FTT) earlier decision and found that the supply of stalls at craft fairs is subject to VAT.
In ETB (2014) Limited v HMRC [2016] UKUT 0424 the Upper Tribunal (UT) held that the sale of a company's business and the director's illness were not a reasonable excuse for late payment of VAT.