VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

In Cowdenbeath Taxi Services Limited v HMRC [2021] UKFTT 43 TC/2018/01656, the First Tier Tribunal (FTT) concluded VAT was not due on services between the companies and the Error Correction Notice submitted was sufficient to make a claim for the repayment of VAT.

Revenue & Customs Brief 3 (2021): 'VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd' provides an update on the VAT treatment of supplies of digital newspapers and other digital publications prior to 1 May 2020.

In St George’s University v HMRC [2021] TC 07999, the First Tier Tribunal (FTT) ruled that the place of supply of educational services by a West Indies' university based overseas, which were undertaken in the UK, was based in West Indies and therefore outside the scope of VAT.

In Eynsham Cricket Club v HMRC [2021] EWCA Civ 225, the Court of Appeal confirmed that a Community Amateur Sports Club (CASC) is not the same as a charity for VAT purposes.

In Tower Bridge GP Ltd v HMRC [2021] UT30, a company did not have valid invoices to deduct input tax. There was evidence of fraud in the supply chain and HMRC declined to exercise its statutory discretion to allow alternative evidence.

In Westow Cricket Club v HMRC [2021] UT 0023, the Upper Tribunal (UT) overturned the decision of the First Tier Tribunal (FTT), finding that the Club did have a reasonable excuse for issuing a zero-rating certificate. The Club had relied on misleading advice from HMRC, who it was thought, had incorrectly believed that the Club was a charity.

In The Lilias Graham Trust v HMRC [2021] UKUT 36, the Upper Tribunal (UT) upheld the First Tier Tribunal's (FTT) decision that a charity's single supply was exempt for VAT as welfare services and the integral supply of accommodation could not be standard-rated.


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