The case centred on whether HMRC’s interpretation and application of the Lennartz accounting method was correct, specifically on what was deemed “non-business” activity and whether output value added tax (VAT) was accountable.
This case was about free education/vocational training to students, that was funded by government agencies.
The Upper Tribunal’s verdict was clear: no activity was “private” or “non-business” use and, as such, no output tax was accountable.
Sources:
Latest Posts in "United Kingdom"
- FTT Strikes Out VAT Appeal After HMRC Withdraws Assessments in Oriental Bu Trading Ltd Case
- FTT Grants HMRC’s Application to Strike Out Part of Scott Joseph Studio Ltd’s VAT Appeal
- FTT Refuses Late Appeal Against VAT Penalties in Choudhury v HMRC Due to Adviser Failings
- Supreme Court Rules VAT Chargeable on NHS Hospital Parking; No Special Legal Regime Applies
- FTT Rules Nutella Biscuits Not Partly Chocolate-Covered, Qualify for VAT Zero Rating
