VAT Cases & News

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.

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.