Posts

Eynsham Cricket Club VAT case – Another update

I wrote a commentary on the curious case of the CASC that claimed it was a charity in order to benefit from charitable VAT relief on new building works.  That related to the First tier Tribunal decision in Eynsham Cricket Club.  This has now returned to the courts in the form of an Upper Tribunal decision (UKUT0286).  The tortuous result is that the Club lost its appeal.  The interesting aspect is the route to that result. To read more…click here

Summit Electrical: zero-rating of student accommodation

HMRC seeks surrealist escape from its everyday worries.

Given the uncontested view that HMRC faces huge burdens, occasioned by Brexit, making tax digital and other ‘flagship’ projects, one can be forgiven for expecting HMRC to withdraw from all but the most necessary effort in protecting the tax base. But any faith I may have had in that view was torpedoed by reading HMRC’s Upper Tribunal appeal against Summit Electrical Installations [2018] UKUT 176.

Read more here…