In Adecco UK Limited & Others v HMRC [2017] UKUT 0113 the Upper Tribunal (UT) found that an employment agency, attempting to rely on the Reed decision, was making a supply of self-employed temporary workers for VAT purposes.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
Two recent cases demonstrate the importance of the timing of removing planning permission conditions when establishing what is a dwelling for VAT.
In Taylor Wimpey plc v HMRC [2017] UKUT 0034 (TCC) the Upper Tribunal (UT) set out some principles for determining when builders can reclaim VAT on white goods fitted in new dwellings.
In Wheels Private Hire Limited v HMRC [2017] UKUT 0051 (TCC) the Upper Tribunal (UT) held that a taxi firm made two independent supplies to its drivers for VAT purposes: an exempt supply of insurance and the standard rated hire of cars.
In Marsh (Bolton) Limited and Others v HMRC [2017] UKFTT 0149, the First-Tier Tribunal (FTT) determined that the regulations allowing for employers to recover VAT on reimbursements of business mileage to employees are invalid.
The Court of Appeal has published its decision in the long running case of Associated Newspapers Limited v HMRC [2017] EWCA Civ 54 concerning the VAT treatment of retail vouchers given away by newspapers.
In a lead case for Universities, University of Newcastle Upon Tyne v HMRC [2017] UKFTT 0145, the First-Tier Tribunal (FTT) concluded that from 1 January 2010, the university must pay irrecoverable VAT under the reverse charge mechanism for overseas agency fees.