Here’s a summary of the notable VAT cases from 2025:
- Ingliston Driving Experience: The First Tier Tribunal ruled in favor of Ingliston, allowing them to apply a reduced VAT rate on their supercar driving experiences, classifying it as entertainment akin to cultural events.
- Walkers Sensations Poppadoms: The Upper Tribunal upheld HMRC’s decision to classify Walkers’ Sensations Poppadoms as standard-rated for VAT, despite arguments that they should be exempt as a snack distinct from potato crisps.
- Get A Drip Limited: The First-tier Tribunal found that vitamin IV treatments provided by Get A Drip qualified for VAT exemption as therapeutic services, contrary to HMRC’s classification as non-essential wellness treatments.
- …..
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