In the two recent cases of Barlis and Senatex the European Court (CJEU) defended the taxpayers' right to recover input VAT even where invoices were not complete.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In L I F E Services Limited v HMRC [2016] TC05197 the First Tier Tribunal (FTT) found that excluding welfare services provided by a non-charitable company from VAT exemption breached the principle of fiscal neutrality.
In DPAS Limited v HMRC [2016] UKUT 0373 the Upper Tribunal (UT) referred questions to the European Court of Justice (CJEU) regarding the VAT exemption for services relating to payments and transfers.
In Mr XYZ v HMRC [2016] TC05157 the First Tier Tribunal (FTT) rejected the taxpayer’s claim for a repayment as returns were filed more than four years after a VAT assessment.
In Max Investments Ltd v HMRC [2016] UKFTT TC05063 an application to backdate VAT registration was refused following confusion as to whether construction costs were goods or services.
In Vehicle Control Services Limited v HMRC [2016] UKUT 0316 (TCC) the Upper Tribunal (UT) has held that input VAT on overheads has to be apportioned where a business makes both taxable and outside of scope supplies.
HMRC have published a brief clarifying their position on the VAT treatment of the conversion of non-residential properties into dwellings where statutory planning consent is no longer required.
- FTT overrules HMRC over VAT treatment of mixed-use property conversions
- Input VAT on Single Farm Payment Entitlement units can be reclaimed
- VAT and vouchers: Upper Tribunal Decision
- VAT surcharge: good weather provides a reasonable excuse
- Flat rate scheme: retrospective relief denied
- Sports pavilion not used as a village hall