For over forty years, students of UK VAT have learned six indicators of when a business activity is taking place, drawn from the judgments in Lord Fisher and Morrison’s Academy. More recent judgments from the Court of Appeal, in particular Wakefield College, which had the benefit of CJEU guidance in other cases, have shown that this approach needs to be refreshed. In RCB 10(2022) HMRC consider that the question of whether a taxpayer’s “predominant concern” is making supplies for consideration (one of the traditional indicators) is no longer relevant.
Source Deloitte
Latest Posts in "United Kingdom"
- Tim Martin Urges United Pub Campaign for Lower VAT to Prevent Widespread Closures
- Claiming VAT Input Tax Without a VAT Invoice: HMRC Guidance on Alternative Evidence and Special Cases
- VAT Refunds for Great British Nuclear: 2026 Order Explained
- FTT Rules 5% VAT Rate Applies to Public EV Charging Points in Landmark UK Decision
- Alesen Direct Solutions VAT Hardship Application Denied by First-tier Tribunal (Tax)
