Update Nov 28, 2022: The list of VAT appeals that HMRC has lost and that may have implications for other businesses has been updated with 3 additions, 9 amendments and 2 removals.
Details
This is a list of cases where HMRC has:
- lost at the First-tier Tribunal that could have a wider impact
- lost in the Upper Tribunal or higher courts
- decided whether to appeal
We also include cases where HMRC has partly lost where they meet these criteria.
The list includes details of cases where a decision has been handed down since 1 January 2010. It’s updated regularly and shows details of finalised cases for 6 months.
Source gov.uk
