This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
Non-definitive VAT rulings
In Westow Cricket Club v HMRC [2021] UKUT 23 the Upper Tribunal (UT) held that a letter from HMRC giving an incorrect (but non-definitive) view on the VAT treatment of building works undertaken by the taxpayer did provide a reasonable excuse for incorrectly issuing a certificate of zero-rating. It had been reasonable for the taxpayer to rely on that guidance despite the evident caveats in the letter. Indeed HMRC’s failure to highlight the further requirements for issuing a zero-rating certificate in its letter had contributed to the taxpayer’s reasonable excuse.
The case concerned a local community sports club (WCC) which sought guidance from HMRC on whether supplies of building work to...
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This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
Non-definitive VAT rulings
In Westow Cricket Club v HMRC [2021] UKUT 23 the Upper Tribunal (UT) held that a letter from HMRC giving an incorrect (but non-definitive) view on the VAT treatment of building works undertaken by the taxpayer did provide a reasonable excuse for incorrectly issuing a certificate of zero-rating. It had been reasonable for the taxpayer to rely on that guidance despite the evident caveats in the letter. Indeed HMRC’s failure to highlight the further requirements for issuing a zero-rating certificate in its letter had contributed to the taxpayer’s reasonable excuse.
The case concerned a local community sports club (WCC) which sought guidance from HMRC on whether supplies of building work to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
