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VAT Cases & News

Summaries of interesting VAT cases for the SME owner.

HMRC correct to treat OTT as valid

Last Updated: 26 April 2023

In Rolldeen Estates Limited v HMRC [2023] TC08783, the First Tier Tribunal (FTT) found that a company which claimed its Option To Tax (OTT) on a property was invalid had no right of appeal against HMRC’s decision to treat the OTT as validly exercised.

Read more …

Option to tax not disapplied, seller was not a developer

Last Updated: 23 March 2023

In Moulsdale t/a Moulsdale Properties v HMRC [2023] UKSC12, the Supreme Court held that the seller of an opted-to-tax property did not meet the provisions allowing him to disapply the option to tax. He was not a developer, the sale was not exempt and VAT should have been charged.

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VAT due on services invoiced after supplier leaves group

Last Updated: 23 March 2023

In HMRC v The Prudential Assurance Company Limited [2023] UKUT 54, the Upper Tribunal allowed an appeal by HMRC against a decision that no VAT was due on services provided whilst the parties were members of a VAT group that were not invoiced or paid until after the supplier left the group.

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Kids' driving experiences not like a funfair for VAT

Last Updated: 05 April 2023

In The Young Driver Training Limited v HMRC [2023] TC08748, the First Tier Tribunal (FTT) found that the appellant was not making supplies that included the right to admission and so was unable to take advantage of the temporary reduced VAT rate introduced during the pandemic.

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Revenue and Customs Brief 3 (2023): Changes to VAT treatment of local authority leisure services

Last Updated: 09 March 2023

HMRC have published Revenue and Customs Brief 3 (2023) ‘Changes to VAT treatment of local authority leisure services’. The supply of leisure services by local authorities to members of the public may now be treated as non-business. 

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Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update

Last Updated: 09 March 2023

HMRC have published Revenue and Customs Brief 2 (2023) ‘VAT and value shifting consultation update’. This sets out HMRC’s conclusions and actions taken following the VAT and value shifting consultation in 2021.

Read more …

College training restaurant's supplies VAT exempt

Last Updated: 08 March 2023

In Fareham College v HMRC [2023] TC08740, the First Tier Tribunal (FTT) found that supplies made to members of the public by a college’s training restaurant were exempt from VAT.

Read more …

  1. VAT fraud backfires as it has UK fixed establishment
  2. Dinosaur exhibit was for a business and not just charity
  3. Supreme Court confirm e-newspapers were standard rated
  4. Matchmaking service is not a consultancy for VAT
  5. Conservatory roof panels not insulation for VAT
  6. Extension ineligible for VAT DIY Housebuilder scheme

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