Updates on VAT appeals
Updated 28 February 2024
This listing is for information only and not intended to be a comprehensive analysis of the case.
HMRC cannot accept any responsibility for any action or inaction as a result of referring to it.
This list was last updated on 28 February 2024. While we aim to make sure the information is correct, listing dates may be subject to change.
Title of case (including Tribunal or Court reference) | Tribunal or Court | Decision (including date of decision) | Current status |
---|---|---|---|
Bolt Services UK Ltd (2023) UK FTT 1043 (TC) TC/2023/01186 | First-tier Tribunal | 15 December 2023 | Appeal allowed. HMRC granted permission to appeal by the First-tier Tribunal. |
Conservatory Roofing UK Ltd (2022) UKUT 182 (TCC) UT/2021/000111 | Upper Tribunal | 11 July 2022 | The Upper Tribunal found the First-tier Tribunal had not considered all the relevant information when dismissing Conservatory Roofing UK Ltd’s appeal. The Upper Tribunal remitted the decision to the First-tier Tribunal to be remade. |
GAP Group Ltd (2023) UKFTT 00970 (TC) TC/2021/11337 | First-tier Tribunal | 2 November 2023 | Appeal allowed. HMRC is not seeking permission to appeal. |
Hippodrome Casino Ltd (2024) UKUT 27 (TCC) UT/2022/000081 | Upper Tribunal | 29 January 2024 | The Upper Tribunal allowed HMRC’s appeal. |
Hotel La Tour Ltd (2023) UKUT 178 (TCC) UT/2022/000031 | Upper Tribunal | 24 July 2023 | The Upper Tribunal dismissed HMRC’s appeal. HMRC granted permission to appeal to the Court of Appeal. Listed for hearing 10 April 2024. |
Innovative Bites Ltd (2022) UKFTT 352 (TCC) TC/2019/06287 | First-tier Tribunal | 21 September 2022 | Appeal allowed. Upper Tribunal heard HMRC’s appeal 21 November 2023. |
Sintra Global INC & Parul Malde (2022) UKFTT 365 (TC) TC/2015/04972, TC/2015/04975, TC/2015/04978, TC/2017/00711, TC/2018/01710, TC/2018/08345 | First-tier Tribunal | 5 October 2022 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing 1 July 2024. |
Sonder Europe Ltd (2023) UKFTT 610 (TC) TC/2020/00890 | First-tier Tribunal | 5 July 2023 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing December 2024. |
The King (oao Royal Surrey NHS Foundation Trust) v HMRC (2023) EWHC 2354 (Admin) | High Court (Administrative Court) | 22 September 2023 | The Trust’s judicial review claim was successful. HMRC is not seeking permission to appeal. |
The Prudential Assurance Company Ltd (2023) UKUT 00054 (TCC) UT/2021/000175 | Upper Tribunal | 6 March 2023 | The Upper Tribunal allowed HMRC’s appeal. The Court of Appeal heard Prudential’s appeal 23-24 January 2024. |
WM Morrison Supermarkets PLC (2023) UKUT 00020 (TCC) UT/2021/000148 | Upper Tribunal | 23 January 2023 | Morrison’s appeal was allowed. The Upper Tribunal remitted the appeal to be heard by a new First-tier Tribunal Panel. |
Yorkshire Agricultural Society (2023) UKFTT 389 (TC) TC/2021/01659 TC/2022/11415 | First-tier Tribunal | 25 April 2023 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. |