In Bratt Autoservices Company Limited v HMRC [2018] EWCA Civ 1106, the Court of Appeal (CA) found that a VAT reclaim for overpaid output VAT must specify the VAT return period to which it relates in order to be valid.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Curtises Limited v HMRC [2018] TC06460, the First-Tier Tribunal (FTT) upheld HMRC’s penalty calculation for failing to notify an under assessment of VAT, finding that payments made on account under the Annual Accounting scheme should be ignored in calculating Potential Lost revenue for penalty purposes.
In Glen Lyn Generations Limited & Exmoor Boat Cruises Limited v HMRC [2018] TC06596, the First-Tier Tribunal (FTT) concluded that the taxpayer did not have satisfactory reasons to fall within the exemption for filing VAT Returns online.
HMRC have published Revenue & Customs Brief 8 (2018): VAT – liability of bicarbonate of soda, inviting taxpayers to make VAT reclaims if they have treated the supply as standard rated when it could have been zero-rated.
In HMRC v Jigsaw Medical Services Limited [2018] UKUT 222, the Upper Tribunal (UT), overturned the First-Tier Tribunal (FTT), finding that emergency ambulance services cannot be zero-rated and were exempt.
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.
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.