VAT CASES ROUND-UP ~ AS OF 11 OCTOBER 2018

Updated: Oct 17, 2018

TAX TRIBUNAL VAT CASES ROUND-UP

AS OF 11 OCTOBER 2018


Character World Ltd (2018) UKFTT 427 (TC) TC06619

First-tier Tribunal 21-Jun-18

Appeal allowed. No further appeal so the decision is final.


Done Brothers (Cash Betting Ltd) & Others (2018) UKFTT 406 (TC) TC06608

First-tier Tribunal 25-Jul-18

Appeal allowed. HMRC is seeking permission to appeal.


DPAS Ltd C-5/17

Court of Justice of the European Union 25-Jul-18

The Upper Tribunal referred questions to the Court of Justice of the European Union (CJEU). CJEU found in favour of the UK.


Findmypast Ltd (2017) CSIH 59

Court of Session Inner House 08-Sep-17

The Supreme Court has refused HMRC’s application for permission to appeal, so the decision is final.


Fortyseven Park Street Ltd (2018) UKUT 0041 (TCC) UT/2016/0218

Upper Tribunal 12-Feb-18

The Upper Tribunal allowed Fortyseven Park Street Ltd’s appeal. HMRC has been granted permission to appeal by the CoA.


Frank A Smart & Son Ltd (2017) CSIH 77

Court of Session Inner House 08-Dec-17

HMRC has been granted permission to appeal to the Supreme Court and in the application has submitted that the matter be referred to the CJEU.


Hastings Insurance Services Ltd (2018) UKFTT 0027 (TC) TC06303

First-tier Tribunal 19-Jan-18

HMRC has applied to the First-tier Tribunal for permission to appeal.


Hotels4u.com Ltd (2016) UKFTT 718 (TC) TC05447

First-tier Tribunal 24-Oct-16

The First-tier Tribunal preliminary decision was mostly in favour of Hotels4u.com Ltd. No appeals lodged. A hearing has been listed for 12 and 13 November 2018 to consider whether a referral to the CJEU is appropriate.


Iveco Ltd A3/2016/3783

CoA 01-Dec-17

The CoA dismissed Iveco’s appeal. The Supreme Court refused Iveco’s application for permission to appeal, so the decision is final.


Jigsaw Medical Services Ltd (2017) UKFTT 537 (TC) TC05986

First-tier Tribunal 03-Jul-17

The Upper Tribunal allowed HMRC’s appeal.


KE Entertainments Ltd UT/2016/0203

Upper Tribunal 14-Aug-17

The Court of Session heard HMRC’s appeal on 25 and 26 September 2018.Decision awaited.


LIFE Services Ltd (2017) UKUT 484 (TCC) UT/2016/0201

Upper Tribunal 18-Dec-17

Partial win for HMRC in the Upper Tribunal. 1 point to be jointly heard in the Upper Tribunal in The Learning Centre (Romford) Ltd. Hearing scheduled for week commencing 3 December 2018.


Lowcostholidays and Lowcostbeds (2017) UKFTT 463 (TC) TC05926

First-tier Tribunal 05-Jun-17

The First-tier Tribunal preliminary decision was in favour of Lowcostholidays and Lowcostbeds. No appeal lodged. A hearing has been listed for 12 and 13 November 2018 to consider whether a referral to the CJEU is appropriate.


MG Rover Group Ltd (2016) UKUT 434 (TCC) UT/2014/0027

Upper Tribunal 19-Oct-16

The Upper Tribunal found for HMRC. The decision is reported by the Upper Tribunal under BMW (UK) Holdings Ltd. MG Rover appealing to the CoA. CoA hearing on 21 January 2019.


Marriott Rewards LLC and Whitbread Group Plc (2017) UKFTT 140 (TC) TC05634

Upper Tribunal 30-Apr-18

Both appellants’ appeals dismissed on place of supply issues. The Upper Tribunal also dismissed HMRC’s cross appeal on the issue of whether payments made by Marriott on redemption of rewards were third party consideration for the provision of hotel rooms. No further appeal so the decision is final.


Mercedes-Benz Financial Services UK Ltd C-164/16

Court of Justice of the European Union 04-Oct-17

HMRC has withdrawn its appeal to the CoA following a ruling by the CJEU.


Metropolitan International Schools (2017) UKUT 431 (TCC) UT/2016/0007

Upper Tribunal 10-Nov-17

The Upper Tribunal allowed HMRC’s appeal. Metropolitan International Schools are appealing the Upper Tribunal’s decision on the s84(10) issue. CoA hearing scheduled for January 2019.


Paul Newey (trading as Ocean Finance) A3/2015/2717

CoA 17-Apr-18

Partial win for HMRC. Upper Tribunal decision set aside and case remitted to the First-tier Tribunal.


Pertemps Ltd (2018) UKFTT 369 (TC) TC06583

First-tier Tribunal 06-Jul-18

Appeal allowed. HMRC is seeking permission to appeal.


Phoenix Foods Ltd (2018) UKFTT 018 (TC) TC06296

First-tier Tribunal 09-Jan-18

Appeal allowed. Decision limited to the product in this case and similar products. Revenue and Customs Brief 8 (2018) issued 13 July 2018.


Praesto Consulting UK Ltd (2017) UKUT 0395 (TCC) UT/2016/0202

Upper Tribunal 10-Oct-17

The Upper Tribunal allowed HMRC’s appeal. Praesto are appealing the decision. CoA hearing scheduled for February 2019.


SAE Education Ltd A3/2016/2439

CoA 28-Jul-17

The CoA dismissed SAE’s appeal. SAE appealing the decision. Supreme Court hearing on 30 October 2018.


SiBCAS Ltd (2018) CSIH 49 XA81/17

Court of Session Inner House 13-Jul-18

The Court of Session allowed SiBCAS’s appeal. No further appeal so the decision is final.


St Brendan’s Sixth Form College (2018) UKFTT 0128 (TC) TC06384

First-tier Tribunal 08-Mar-18

Appeal allowed. The case was decided on the facts. No further appeal so the decision is final.


Stoke by Nayland Golf and Leisure Ltd (2017) UKFTT 246 (TC) TC05726

First-tier Tribunal 03-Apr-17

The Upper Tribunal heard HMRC’s appeal on 26 and 27 June 2018. Decision awaited.


Summit Electrical Installations Ltd (2018) UKUT 176 (TCC) UT/2017/0138

Upper Tribunal 18-May-18

The Upper Tribunal dismissed HMRC’s appeal. No further appeal so the decision is final.


Taylor Clark Leisure Plc (2018) UKSC 35

Supreme Court 11-Jul-18

The Supreme Court allowed HMRC’s appeal.


Tesco Freetime Ltd and Tesco Plc (2017) UKFTT 614 (TC) TC06050

First-tier Tribunal 04-Aug-17

HMRC is appealing the decision. Upper Tribunal hearing scheduled for November 2018.


The Chancellor, Masters and Scholars of The University of Cambridge A3/2015/2650

CoA 27-Mar-18

The CoA has referred questions to the CJEU (C-316/18).


The Rank Group Plc (2018) UKFTT 405 (TC) TC06607

First-tier Tribunal 24-Jul-18

Appeal allowed. HMRC is seeking permission to appeal.


Volkswagen Financial Services (UK) Limited (2017) UKSC 26

Supreme Court 05-Apr-17

The Supreme Court has referred the main issue to the CJEU but found against HMRC on a secondary issue. CJEU hearing 8 February 2018 (C-153/17). AG’s Opinion issued 3 May 2018. Judgment to be handed down on 18 October 2018.


Wakefield College A3/2016/1253 CoA 01-May-18

The CoA dismissed the appeal by Wakefield College. No further appeal so the decision is final.


Wetheralds Construction Ltd (2018) UKUT 173 (TCC) UT/2017/0083

Upper Tribunal 30-May-18

Upper Tribunal allowed HMRC’s appeal. Wetheralds is seeking permission from the CoA for leave to appeal.