In Dollar Financial UK Ltd v HMRC [2023] UKUT 00256, the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) was correct to strike out an appeal seeking to backdate membership of a VAT group. No valid application had been made and there was no appealable decision.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In United Biscuits (UK) Ltd v HMRC [2023] TC8941, the First Tier Tribunal (FTT) agreed with HMRC that 'Blissfuls' biscuits were partly covered by chocolate making them standard-rated for VAT.
In MJL Contracts Ltd v HMRC [2023] UKUT 254, the Upper Tribunal (UT) found that there was no additional requirement placed on HMRC to make an assessment before imposing a surcharge penalty for non-payment of VAT.
HMRC have published Revenue and Customs Brief 7 (2023) ‘Change to the VAT treatment of drugs and medicines supplied under patient group directions’. This sets out a temporary zero rating for VAT.
In UK Funerals On-Line Ltd v HMRC [2023] TC08937, the First Tier Tribunal (FTT) decided that the repatriation of dead bodies was a specialist transport service, making it zero-rated for VAT and not exempt as services provided in connection with the disposal of human remains.
From mid-November 2023 businesses will no longer be able to access the paper VAT registration form online and will have to either register online or call HMRC to request a form.
In All Answers Limited v HMRC [2023] TC08920, the First Tier Tribunal (FTT) found that a company using third-party writers to supply bespoke academic work to individuals was not acting as an agent. VAT was due on the full amount paid by the customer.