VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

In Kaplan International Colleges UK Ltd (KIC) v HMRC (C 77/19), the European Court of Justice (CJEU) ruled that HMRC was correct to deny a cost-sharing exemption to its subsidiary in Hong Kong.

In Safestore Ltd v HMRC [2020] UKUT 322, the Upper Tribunal (UT) confirmed Safestore acted as an insurance principal when selling products for its Guernsey business.

In Dougs Maintenance Services Limited v HMRC [2020] TC07941, the FTT found that a delay by the appellant's bank in processing the payment did not constitute reasonable excuse for an appeal against a default surcharge penalty. 

In Kang & Mand Limited v HMRC [2020] TC07945, the First Tier Tribunal (FTT) upheld HMRC’s assessment of overclaimed input tax following VAT being incorrectly charged on an exempt supply.

Revenue & Customs Brief 21 (2020): 'Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession' confirms the withdrawal of 'airside' tax-free shopping and the Retail Export Scheme on 1 January 2021. 

Revenue & Customs Brief 20 (2020): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’ outlines HMRC's response to businesses seeking to use the overseas VAT refund scheme where they have had difficulties obtaining a certificate of status.

In Bluejay Mining plc vs HMRC [2020] TC07947 the First Tier Tribunal (FTT) allowed the recovery of input VAT incurred by a holding company.

 

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