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
