In Oak Tree Motor Homes Limited v HMRC [2017] UKUT 0027 the Upper Tribunal held that self-propelled vehicles were not ‘caravans’ for the purpose of VAT zero rating.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Doran Bros (London) Limited v HMRC [2017] TC 05554 the First Tier Tribunal (FTT) found that input VAT on tax advice which also benefitted a director was recoverable.
In Inspired By Service Limited v HMRC [2016] TC 05537 a request to backdate cancellation of a voluntary VAT registration was denied.
In Multimedia Computing Limited & Deed Poll Services Limited v HMRC [2016] UKFTT 0779 the First Tier Tribunal (FTT) found that services made by a Jersey company with a UK establishment had a UK place of supply and should be standard rated.
In David John Matthews and Pamela Ella Matthews v HMRC [2016] UKFTT TC05426, the First Tier Tribunal (FTT) found that the sale of a tenanted pub with a flat should be apportioned on a floor area basis for VAT purposes.
In Kati Zombory-Moldovan (t/a Craft Carnival) v HMRC [2016] UKUT 0433 the Upper Tribunal (UT) has overturned the First Tier Tribunal’s (FTT) earlier decision and found that the supply of stalls at craft fairs is subject to VAT.