In St Brendan’s Sixth Form College v HMRC [2018] TC06384, the First-Tier Tribunal (FTT) agreed with the taxpayer that a new block at the college was independent of the existing buildings and the construction costs were zero-rated.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Hastings Insurance Service Limited v HMRC [2018] TC06306, the First-Tier Tribunal (FTT) concluded the Gibraltarian company to which brokering services were provided did not have a UK fixed establishment, the supply was not exempt, and VAT was recoverable.
In Will Woodland v HMRC [2017] TC06021, the First-Tier Tribunal (FTT) agreed with the partial exemption method used by the charity: based on the way in which the land was used, an area basis.
In HMRC v Greenisland Football Club [2018] UKUT 0440, the upper tribunal (UT) overturned the First Tier Tribunal (FTT)'s decision to allow a club to zero-rate construction of a clubhouse. It agreed that no penalties were due.
In Clark Hill Limited v HMRC [2018] UKFTT TC06368, the First-Tier Tribunal (FTT) found that three of four properties sold did not meet the conditions for TOGC as the options to tax were not in place before the deposit was paid.
In Supercar Drive Days Limited v HMRC [2018] UKFTT TC06311, the First-Tier Tribunal found that collision damage waiver payments were not exempt supplies of insurance.
In Global Foods Limited v HMRC [2017] UKFTT TC06020, the First-Tier Tribunal (FTT) concluded HMRC made reasonable enquiries for the purposes of the repayment supplement, despite that it later proved that those enquiries were based on incorrect law.