In Haymarket Media Group Limited v HMRC [2022] TC08495, the First Tier Tribunal (FTT) found that the sale of TV studios to a property developer could not qualify as a Transfer of a Going Concern (TOGC) for VAT purposes. The vendor and buyer were not carrying on the same kind of business.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Hodge and Deery Limited v HMRC [2022] TC08484, the First Tier Tribunal (FTT) found that a company installing pre-formed burial vaults was making an exempt supply for VAT purposes.
HMRC have published Revenue & Customs Brief 8 (2022): ‘Single DIY Claim — First Tier Tribunal Andrew Ellis and Jane Bromley’, which clarifies HMRC’s policy in relation to making more than one claim under the DIY Housebuilders' Scheme.
In Glanbia Milk Limited v HMRC [2022] TC08439, the First Tier Tribunal (FTT) found that a number of food products described as flapjacks were not zero-rated cakes for VAT purposes, but were standard rated confectionery.
HMRC have published Revenue & Customs Brief 7 (2022): ‘Claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK’, following a backdated VAT exemption being introduced.
HMRC have published Revenue and Customs Brief 6 (2022): ‘Lennartz mechanism and VAT accounting’. This explains what VAT registered businesses should do to avoid overpaying VAT where they continue to use the Lennartz mechanism in respect of arrangements entered into before 22 January 2010.
In First Alternative Medical Staffing Ltd & Anor v HMRC [2022] EWCA Civ 249, the Court of Appeal (CoA) found that a VAT concession relating to nursing agencies supplying staff to third parties could not be relied on retrospectively.
- Revenue and Customs Brief 5 (2022): Revised guidance on dealing with VAT grouping registration
- Revenue and Customs Brief 4 (2022): End-customer claim refunds of VAT wrongly charged
- Upper Tribunal rules on VAT grouping conditions
- Input VAT on delivery charges was not recoverable
- Revenue and Customs Brief 3 (2022): Postponed VAT accounting and the Flat Rate Scheme
- Unusual accounting system denies VAT bad debt claim