- Several recent First-tier Tribunal VAT rulings are being appealed to the Upper Tribunal, affecting sectors like telecoms, hospitality, healthcare, and consumer goods.
- Lycamobile: Tribunal ruled VAT on prepaid telecom bundles is due at sale, not use; Lycamobile is appealing.
- Realreed: Tribunal found serviced accommodation is not VAT-exempt, treating it like hotel services; Realreed is appealing.
- Align Technology: Tribunal ruled Invisalign aligners are VAT-exempt dental prostheses; HMRC is appealing.
- Eurolaser: Denied input tax recovery due to agent’s fraud; company is appealing.
- Bottled Science: Tribunal classified “Skinade” as a cosmetic, not zero-rated food; company is appealing.
Source: xeinadin.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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