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.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
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.
HMRC has published VAT Notice, 700/22: Making Tax Digital for VAT, which sets out who needs to follow the MTD rules, what records need to be kept, and what agents need to do.
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.
In Abbotsley Limited & Others v HMRC [2018] UKUT 0191, the Upper Tribunal (UT) found that the CONGU handicap system was essential to golf, such that the fees paid towards its administration are exempt.