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 erect a sports pavilion could be zero-rated. HMRC replied saying that its policy prevented the...
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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 erect a sports pavilion could be zero-rated. HMRC replied saying that its policy prevented the...
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:
