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Deeks VAT News issue 49 

In this month’s Deeks VAT Newsletter, we delve into the Go City Limited case, where the First-Tier Tribunal addressed the VAT treatment of sightseeing passes. The key question was whether these passes should be seen as a supply of services or classified as multi-purpose vouchers—a distinction that significantly affects the timing and amount of VAT payable. This ruling has major implications for the tourism sector, especially for businesses offering bundled services. For a comprehensive analysis of the case and its potential impact, don’t miss this month’s edition!
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Deeks VAT News issue 48

In this edition of the Deeks VAT Newsletter, we delve into the significant Lycamobile case, a landmark in VAT litigation. This case has profound implications for businesses operating in the telecommunications sector, particularly concerning VAT compliance and the interpretation of tax laws across borders. We break down the key aspects of the case, the court’s decision, and what it means for your business. Stay informed on how this ruling could impact your VAT obligations and strategic planning.
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Deeks VAT News issue 47

Welcome to this month’s Newsletter      August 2024 issue 47 Keeping you up to date on VAT changes      In this month’s newsletter we cover the following: How to pay duties and VAT on imports – updated guidance         Fulfilment House Due Diligence Scheme registered businesses list updated   Inter-company charges: Do I add VAT? New HMRC VAT registration […]
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Retail Indirect Tax Alert: First-Tier Tribunal Ruling on Bottled Science Ltd

Overview In a notable ruling, the First-tier Tribunal (FTT) recently determined the VAT status of a collagen drink produced by Bottled Science Ltd (BSL), specifically addressing whether the product qualifies as zero-rated ‘food of a kind used for human consumption’. Case Background BSL sought to reclaim overpaid VAT on their collagen drink, Skinade, under the […]
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VAT Update: Reclaim Overpaid VAT Due to Temporary Reduced Rates

In response to the 2020 pandemic, the government introduced a temporary reduced VAT rate for specific sectors for the hospitality, hotel and holiday accommodation, and certain attractions.  If you suspect that you overpaid VAT during this period, there is still an opportunity to reclaim it from HM Revenue and Customs. The Temporary VAT Rates The […]
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Deeks VAT News issue 46

Welcome to this months Newsletter      July 2024 issue 46 Keeping you up to date on VAT changes      In this months newsletter we cover the following:     More on separate and single supplies. The KFC dip pot case Hotel De La Tour UPDATE Telent Technology Services Ltd: no relitigation of input tax claim – UT VAT grouping […]
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Deeks VAT News issue 45

Welcome to this months Newsletter     June 2024 issue 45  Keeping you up to date on VAT changes     In this months newsletter we cover the following:    Are cosmetic skin treatments exempt medical care? The Skin Science case Managing a Customs Warehouse. Updated HMRC guidance VAT Tertiary Legislation – HMRC’s new guidance Treatment of voluntary carbon credits […]
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Understanding VAT Recovery on Share Sale Costs: Insights from the Hotel La Tour Case – UPDATE

You can read the origional article here Introduction The recent Court of Appeal (CA) judgment in the Hotel La Tour Limited (HLT) case has significant implications for businesses seeking to recover VAT on advisers’ fees related to share sales. On 21 May, the CA ruled in favour of HMRC, reinforcing the need for a direct […]
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Enhancing Charitable Contributions through VAT Relief

The government is contemplating a new initiative that would amplify the impact of charitable donations through a VAT relief. This proposed VAT relief aims to motivate businesses to donate everyday items to charities without incurring a VAT obligation. A consultation period of 12 weeks on the potential changes is set to commence before 23 July […]