In HMRC v Investment Trust Companies (in liquidation) [2017] UKSC 29 the Supreme Court concluded that where HMRC have erred in VAT law, only the business who paid HMRC erroneous VAT can claim it back.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Gekko & Company Ltd v HMRC [2017] TC06029 the First Tier Tribunal (FTT) heavily criticised HMRC’s handling of the (VAT) case and went so far as to award costs against HMRC.
In Shields & Sons Partnership v HMRC [2017] C262-16 the European Court gave a preliminary ruling confirming that HMRC cannot withdraw a farmer from the VAT Flat rate scheme merely because they would be substantially better off than if they registered for VAT.
In RGEX GmbH v Finanzamt Neuss (C-374/16) and Finanzamt Bergisch Gladbach v Igor Butin (C-375/16) the Advocate General of the CJEU preliminarily ruled that a letter box address is sufficient for VAT invoice purposes.
In Peter Tomlinson v HMRC [2007] UKVAT V20059 the VAT tribunal agreed with HMRC that an internet salesman was carrying on a business of buying and performance enhancing pills was not acting as disclosed agent for a Doctor.
In Onyx of Leicester Limited v HMRC [2017] TC05773, the First-Tier Tribunal (FTT) concluded that it was unreasonable for HMRC to have concluded that a taxpayers registration date could not be revised to a new date, five months later.
In Coin-A-Drink Limited [2017] UKUT 0211 (TCC) the Upper Tribunal (UT) upheld the decision that overpaid VAT was subject to corporation tax.