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The Upper Tribunal held that dip pots in a takeaway meal deal are separate zero-rated supplies, and allowed Queenscourt’s VAT appeal.
BYL & Anor, R (On the Application Of) v Chancellor of the Exchequer [2026] EWCA Civ 170 (27 February 2026)
The Court of Appeal dismissed challenges to VAT on private school fees, holding the measure proportionate and objectively justified despite impacts on low-cost faith schools.
The Supreme Court held that VAT on professional fees linked to selling shares in a subsidiary was not deductible because the fees were directly linked to the exempt share sale.
The Supreme Court held that VAT was chargeable on Prudential’s success fees, because regulation 90 treated the supply as taking place when invoiced after Silverfleet left the VAT group.
WTGIL Ltd v Revenue and Customs [2025] EWCA Civ 399 (11 April 2025)
The Court of Appeal held that telematics device fitting by an insurance intermediary was exempt VAT-related insurance intermediary work, so input VAT was not recoverable.
The Appellants have not met the threshold to show HMRC's case has no realistic prospect of success; there is sufficient evidence for a full trial on fraud and connection to fraud. The reverse charge mechanism does not apply to the supplies in question, so if VAT is due, it is the liability of the First Appellant.
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The Upper Tribunal dismissed FS Commercial’s VAT appeal, holding that the FTT’s review of HMRC’s refusal was supervisory and limited to evidence before HMRC.
The Tribunal refused permission to bring a late appeal because the delay exceeded nine years, there was no good reason for the entire period of delay, and the need to respect statutory time limits outweighed the Appellant’s strong underlying case and the limited prejudice to HMRC.
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The supplies of plant hire and red diesel fuel by the appellant constitute multiple supplies for VAT purposes because customers had a genuine economic choice whether to purchase fuel from the appellant or supply their own, the supplies were separately invoiced and priced, and the economic reality was that the fuel supply was not inseparable or indispensable to the plant hire. Thus, the fuel supply is not part of a single composite supply and should be taxed at the reduced rate.
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There was sufficient identification between the appellant and the company in the previous VAT litigation such that it would be an abuse of process to allow the appellant to challenge the existence of inaccuracies in the company's VAT returns in his appeal against the personal liability notice. The application to amend the grounds of appeal to include this challenge is refused. However, the appellant is permitted to pursue grounds relating to whether any inaccuracy was deliberate and whether it was attributable to him.
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