A list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Source: gov.uk
This list was last updated on 8 October 2019.
| Title of case (including Tribunal/Court reference) | Tribunal/Court | Decision (including date of decision) | Current status |
|---|---|---|---|
| Alan McCord (2018) UKFTT 664 (TC) TC06812 | First-tier Tribunal | 12 November 2018 | Appeal allowed in part. HMRC has been granted permission to appeal to the UT. |
| Anna Cook (2019) UKFTT 0321 (TC) TC07149 | First-tier Tribunal | 21 May 2019 | Appeal allowed. HMRC granted permission to appeal to the UT. |
| Baillie Gifford and Company (2019) UKFTT 410 (TC) TC07225 | First-tier Tribunal | 25 June 2019 | Appeal allowed. HMRC is not appealing the decision. |
| Beigebell Ltd [2019] UKFTT 0335 (TC) TC07163 | First-tier Tribunal | 29 May 2019 | Appeal allowed. HMRC granted permission to appeal by the UT. |
| BlackRock Investment Management (UK) Ltd (2018) UKUT 415 (TCC) UT/2017/0163 | Upper Tribunal | 20 December 2018 | The UT dismissed HMRC’s appeal on the “Exemption Issue”. The UT has referred the “Apportionment Issue” to the CJEU. |
| Cheshire Centre for Independent Living (2019) UKFTT 354 (TC) TC07182 | First-tier Tribunal | 3 June 2019 | Appeal allowed. HMRC granted permission to appeal by the UT. |
| Done Brothers (Cash Betting Ltd) and Others (2018) UKFTT 406 (TC) TC06608 | First-tier Tribunal | 25 July 2018 | The UT granted HMRC permission to appeal. Hearing commences 14, 15 or 16 January 2020. |
| DPAS Ltd C-5/17 | Court of Justice of the European Union | 25 July 2018 | CJEU found in favour of the UK. Litigation now concluded. |
| Fortyseven Park Street Ltd A3/2018/0984 | Court of Appeal | 17 May 2019 | The CoA allowed HMRC’s appeal. Fortyseven Park Street Ltd seeking permission to appeal to the Supreme Court. |
| Frank A Smart and Son Ltd (2019) UKSC 39 | Supreme Court | 29 July 2019 | The Supreme Court unanimously dismissed HMRC’s appeal. |
| Hastings Insurance Services Ltd (2018) UKFTT 0027 (TC) TC06303 | First-tier Tribunal | 19 January 2018 | HMRC withdrew its appeal to the UT. |
| Jigsaw Medical Services Ltd (2018) UKUT 0222 (TCC) UT/2017/0141 | Upper Tribunal | 17 July 2018 | The UT allowed HMRC’s appeal. Jigsaw Medical Services Ltd withdrew its appeal to the CoA. |
| KE Entertainments Ltd [2018] CSIH 78 XA98/17 | Court of Session Inner House | 13 December 2018 | The Court of Session allowed HMRC’s appeal. K E Entertainments’ appeal to the Supreme Court to be heard 28 and 29 April 2020. |
| L.I.F.E. Services Ltd (2017) UKUT 484 (TCC) and (2019) UKUT 2 (TCC) UT/2016/0201 | Upper Tribunal | 18 December 2017 and 23 January 2019 | The UT allowed HMRC’s appeal – heard together with The Learning Centre (Romford) Ltd. L.I.F.E. Services Ltd’s appeal to the CoA to be heard 12 February 2020. |
| Lloyds Banking Group Plc and others A3/2017/0761, 0796, 0797, 0802 | Court of Appeal | 21 March 2019 | The CoA dismissed the appeals of Lloyds Banking Group Plc and others. Lloyds Banking Group Plc and others seeking permission to appeal to the Supreme Court. |
| Metropolitan International Schools Ltd (2019) A3/2018/0068 | Court of Appeal | 14 February 2019 | The CoA dismissed Metropolitan International Schools’ appeal on the s84(10) issue. Litigation now concluded. |
| Opodo Ltd and others TC/2014/04764 TC/2010/00446 TC/2010/07637 TC/2012/04404 TC/2011/07775 TC/2009/15599 | First-tier Tribunal | 12 March 2019 | The FTT preliminary decisions were mostly in favour of Opodo Ltd and others. No appeals lodged. HMRC was unsuccessful in its application for a referral to the CJEU and has been granted permission by the FTT to appeal to the UT. |
| Paul Newey (trading as Ocean Finance) A3/2015/2717 | Court of Appeal | 17 April 2018 | Partial win for HMRC. UT decision set aside and case remitted to the FTT. FTT hearing 28 June to 3 July 2019. Decision awaited. |
| Pertemps Ltd (2019) UKUT 234 (TCC) | Upper Tribunal | 7 August 2019 | The UT dismissed HMRC’s appeal. HMRC is not appealing this further. |
| Praesto Consulting UK Ltd A3/2017/3450 | Court of Appeal | 11 March 2019 | The CoA allowed Praesto’s appeal. HMRC is seeking permission to appeal the decision. |
| Royal Opera House Covent Garden Foundation (2019) UKFTT 329 (TC) | First-tier Tribunal | 24 May 2019 | Appeal allowed in part. HMRC granted permission to appeal the points lost to the UT. |
| SAE Education Ltd (2019) UKSC 14 | Supreme Court | 20 March 2019 | The Supreme Court unanimously allowed SAE’s appeal. |
| The Chancellor, Masters and Scholars of The University of Cambridge C-316/18 | CJEU | 3 July 2019 | The CJEU found in favour of the UK. CoA judgment awaited. |
| The Core (Swindon) Ltd (2018) UKFTT 741 (TC) TC06874 | First-tier Tribunal | 17 December 2018 | Appeal allowed. HMRC granted permission to appeal by the UT. |
| The Ice Rink Company Ltd and Anr (2019) UKUT 108 (TCC) UT/2017/0180 | Upper Tribunal | 8 April 2019 | The UT remitted the case to the same FTT for reconsideration. |
| The Learning Centre (Romford) Ltd (2019) UKUT 2 (TCC) UT/2017/0119 and UT/2016/0201 | Upper Tribunal | 23 January 2019 | The UT allowed HMRC’s appeal – heard together with L.I.F.E. Services Ltd. The Learning Centre (Romford) Ltd’s appeal to be heard 12 February 2020. |
| The Rank Group Plc (2018) UKFTT 405 (TC) TC06607 | First-tier Tribunal | 24 July 2018 | The UT granted HMRC permission to appeal. Hearing commences 14, 15 or 16 January 2020. |
| The Wellcome Trust Ltd (2018) UKFTT 599 (TC) TC06761 | First-tier Tribunal | 10 October 2018 | Appeal allowed. HMRC granted permission to appeal to the UT. The UT has made a reference to the CJEU. |
| Thorsteinn Gardarsson T/A Action Day A Islandi (2019) UKFTT 441 (TC) TC07255 | First-tier Tribunal | 8 July 2019 | Appeal allowed. HMRC is seeking permission to appeal the decision. |
| Tower Resources Plc (2019) UKFTT 0442 (TC) TC07256 | First-tier Tribunal | 8 July 2019 | Appeal allowed. FTT granted HMRC permission to appeal on its second and third grounds of appeal. HMRC is seeking permission from the UT to appeal on its first ground. |
| Volkswagen Financial Services (UK) Limited C-153/17 | Court of Justice of the European Union | 18 October 2018 | The Supreme Court found against HMRC on a secondary issue but referred the main issue to the CJEU. HMRC decided not to return the case to the Supreme Court and so the litigation is now concluded. |
