In Steven James Mort v HMRC [2023] TC 8801, the First Tier Tribunal (FTT) partially allowed an appeal under the VAT DIY Housebuilders scheme, finding that items for which HMRC had disallowed a refund on the basis that they should have been zero-rated, had been correctly standard-rated, meaning a refund was due.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Sports Invest UK Limited v HMRC [2023] TC08797, the First Tier Tribunal (FTT) dismissed HMRC's claim that commission paid to the appellant by Inter Milan was subject to UK VAT, as a supply of services to a footballer. The services were supplied to Inter Milan and the place of supply was Italy, not the UK.
In Yorkshire Agricultural Society v HMRC [2023] TC08803, the First Tier Tribunal (FTT) found that entry fees to an annual agricultural show were exempt from VAT and HMRC had raised a VAT assessment out of time.
HMRC have published Revenue and Customs Brief 5 (2023): ‘Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists’, which explains the amended rules which apply from 1 May 2023.
In Innate-Essence Limited (t/a The Turmeric Co) v HMRC [2022] TC08792, the First Tier Tribunal (FTT) agreed with the appellant that turmeric shots were a food item and not a beverage, allowing them to benefit from zero-rating.
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.
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.
- VAT due on services invoiced after supplier leaves group
- Kids' driving experiences not like a funfair for VAT
- Revenue and Customs Brief 3 (2023): Changes to VAT treatment of local authority leisure services
- Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update
- College training restaurant's supplies VAT exempt
- VAT fraud backfires as it has UK fixed establishment