HMRC Guidance: Updates on VAT appeals

What the Page Covers

• Appeal summaries: Each entry includes the case name, tribunal citation, appeal reference number, decision date, and outcome (e.g., appeal allowed, dismissed, or partially upheld).
• Tribunal levels: Cases span the First-tier Tribunal, Upper Tribunal, Court of Appeal, and in some instances, the Supreme Court. The list tracks progression through the appeals process.
• Current status: For each case, it notes whether HMRC or the taxpayer is seeking further appeal, if permission has been granted, and upcoming hearing dates (e.g., Sintra Global INC listed for hearing on 28 October 2025).

Notable Cases (as of August 2025)

• Align Technology – Appeal allowed at First-tier Tribunal; HMRC seeking permission to appeal.
• Bolt Services UK Ltd – HMRC’s appeal dismissed at Upper Tribunal; now appealing to the Court of Appeal.
• Hotel La Tour Ltd – HMRC won at the Court of Appeal; taxpayer’s appeal heard by the Supreme Court in June 2025.
• Innovative Bites Ltd – HMRC won at the Court of Appeal; case remitted to First-tier Tribunal.
• Northumbria Healthcare NHS Trust – Trust won at Court of Appeal; HMRC’s appeal heard by Supreme Court in April 2025.

This list is informational only and not a substitute for legal advice. It’s updated periodically and organized alphabetically by case name. You can view the full list HERE

Source gov.uk

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