In Little Rascals Pets Limited v HMRC [2017] TC05811 the First-Tier Tribunal (FTT) agreed with HMRC that puppies bought-in by the company are not second-hand goods for VAT.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In G & C Belcher v HMRC [2017] UKFTT TC05891 the First-Tier Tribunal (FTT) agreed with the taxpayer that, even though they had submitted partnership returns under self-assessment, they were two separate business and so were not required to register for VAT.
In Ellon Car Clinic Limited v HMRC [2017] TC05813 the First-Tier Tribunal (FTT) allowed the taxpayer’s appeal finding that the fee for a supply of motor services which included a subcontracted MOT, was standard rated only on the excess over the cost of that MOT.
In Blue Chip Hotels Limited v HMRC [2017] UKUT 0204 the Upper Tribunal (UT) found that hiring out a hotel room for wedding ceremonies was not an exempt supply of land for VAT purposes.
In Gravel Road Records Ltd v HMRC [2017] UKFTT 080 the First-Tier Tribunal (FTT) concluded that VAT incurred on construction of a recording studio was recoverable as it related to a commercial business activity not a hobby.
In HMRC v Elbrook (Cash & Carry) Limited [2017] UKUT 0181 the Upper Tribunal (UT) allowed a VAT hardship application even though the taxpayer had a number of valuable investments.
In Deezer Limited v HMRC [2017] TC05691 the First-tier Tribunal (FTT) found that taking out a lease on premises amounted to a TOGC for the pruposes of compulsory VAT registration under s49 VATA 1994.