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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

VAT recoverable on Land Rovers

Last Updated: 08 February 2024

In Three Shires Trailers Limited v HMRC [2024] TC09044, the First Tier Tribunal (FTT) found that input VAT was recoverable on the purchase of two Land Rover Discovery vehicles used solely for business purposes. The subsequent conversion of the vehicles into cars, by adding rear seats, did not prevent VAT recovery, or result in an output VAT charge.

Read more …

Cosmetic treatments were not medical care

Last Updated: 08 February 2024

In Aesthetic-doctor.com Ltd v HMRC [2024] TC09030, the First Tier Tribunal (FTT) found that a private medical clinic offering cosmetic treatments was not providing medical care. Its supplies were not exempt from VAT.

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Refer-a-friend scheme discounts VATable

Last Updated: 25 January 2024

In Simple Energy Limited v HMRC [2023] TC08995, the First Tier Tribunal (FTT) found that credits awarded to customers under a refer-a-friend scheme amounted to a non-monetary consideration for the supply of energy. Output VAT was due on the value of the credits.

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VAT and Energy-Saving Materials consultation responses

Last Updated: 14 December 2023

HMRC have published responses to their call for evidence 'VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions'. A variety of responses were received and an extension to the relief is planned.

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VAT DIY housebuilders scheme changes

Last Updated: 10 October 2024

A number of changes to the VAT DIY housebuilders scheme came into effect on 5 December 2023. Claims can now be made online and the claim deadline is extended to six months. HMRC have just published a collection of new guidance on obtaining a VAT refund under the scheme.

Read more …

Fuel and hired plant were separate supplies for VAT

Last Updated: 30 November 2023

In Gap Group Limited v HMRC [2023] TC08991, the First Tier Tribunal (FTT) found that the supply of diesel in respect of hired plant was, for VAT purposes, separate from the supply of plant hire. Reduced rating applied to the fuel.

Read more …

Live screenings not the same as attending theatre for VAT

Last Updated: 03 January 2024

In Derby Quad Limited v HMRC [2023] TC08972, the First Tier Tribunal (FTT) rejected Derby Quad’s argument that their live screenings of plays were the same as attending the performance in person. As a result, the entrance fee was standard-rated.

Read more …

  1. Pharmaceutical company’s bitter VAT pill to swallow
  2. No VAT exemption for indivisible intra-group supplies
  3. VAT group membership could not be backdated
  4. Blissful ignorance of correct VAT rate for chocolate biscuits
  5. VAT surcharges do not require assessment of VAT
  6. Revenue & Customs Brief 7 (2023): Drugs & medicines under patient group directions

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