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Tax [2026] UKFTT 650

Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal)

Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal) [2026] UKFTT 650 (TC) (30 April 2026)

The Tribunal allowed HMRC’s application for further and better particulars, finding the appellant’s VAT appeal grounds were too sparse to let HMRC understand the case.

  • Value added tax
  • Tribunal procedure
  • Grounds of appeal
  • Further and better particulars
  • Value-added-tax
  • Tribunal-procedure
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Tax law [2026] UKFTT 650 (TC)

Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal)

Cristini t/a Cristini Carpet Centre v Revenue and Customs (VALUE ADDED TAX - appeal submitted to Tribunal - application by HMRC for further and better particulars of Appellant's grounds of appeal) [2026] UKFTT 650 (TC) (30 April 2026)

The First-tier Tribunal allowed HMRC’s application for further and better particulars because the appellant’s VAT appeal grounds were too sparse to show the case to be met.

  • Value added tax
  • Grounds of appeal
  • Further and better particulars
  • Pleadings
  • Tribunal procedure
  • Value-added-tax
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Tax law [2026] UKFTT 567 (TC)

Clearwater Hampers Ltd v Revenue and Customs (VAT - output VAT - single / multiple supplies - whether lidded wicker baskets ancillary to principal supplies of food and drink gifted in hampers)

Clearwater Hampers Ltd v Revenue and Customs (VAT - output VAT - single / multiple supplies - whether lidded wicker baskets ancillary to principal supplies of food and drink gifted in hampers) [2026] UKFTT 567 (TC) (10 April 2026)

The tribunal held that lidded wicker baskets in luxury food hampers were ancillary packaging, not separate standard-rated supplies. The appeal was allowed.

  • Value added tax
  • Composite and multiple supplies
  • Ancillary supplies
  • Packaging and vat
  • Hmrc guidance interpretation
  • Value-added-tax
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Tax law [2026] UKFTT 567

Clearwater Hampers Ltd v Revenue and Customs (VAT - output VAT - single / multiple supplies - whether lidded wicker baskets ancillary to principal supplies of food and drink gifted in hampers)

Clearwater Hampers Ltd v Revenue and Customs (VAT - output VAT - single / multiple supplies - whether lidded wicker baskets ancillary to principal supplies of food and drink gifted in hampers) [2026] UKFTT 567 (TC) (10 April 2026)

The tribunal held that lidded wicker baskets used in gift hampers were ancillary to the food and drink supplies, so no separate standard-rated supply arose.

  • Value added tax
  • Composite supplies
  • Ancillary supplies
  • Packaging and vat treatment
  • Value-added-tax
  • Composite-supplies
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Tax law [2026] UKFTT 500 (TC)

Innovative Bites Ltd v Revenue and Customs (VAT, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Whether oversized marshmallows normally eaten with the fingers)

Innovative Bites Ltd v Revenue and Customs (VAT, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Whether oversized marshmallows normally eaten with the fingers) [2026] UKFTT 500 (TC) (31 March 2026)

The tribunal held that oversized marshmallows are not normally eaten with the fingers, so they are not confectionery under Note 5 and remain zero-rated for VAT.

  • Value added tax
  • Zero-rating
  • Confectionery classification
  • Interpretation of note 5 item 2 group 1 schedule 8 vata 1994
  • Value-added-tax
  • Confectionery-classification
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Tax law [2026] UKFTT 500

Innovative Bites Ltd v Revenue and Customs (VAT, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Whether oversized marshmallows normally eaten with the fingers)

Innovative Bites Ltd v Revenue and Customs (VAT, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Whether oversized marshmallows normally eaten with the fingers) [2026] UKFTT 500 (TC) (31 March 2026)

The Tribunal held that oversized marshmallows are not normally eaten with the fingers, so they fall outside Note 5 and remain zero-rated for VAT.

  • Value added tax
  • Zero-rating
  • Confectionery
  • Interpretation of note 5 item 2 group 1 schedule 8 vata 1994
  • Value-added-tax
  • Schedule-8-note-5
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Tax law [2026] UKFTT 473

Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84)

Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84) [2026] UKFTT 473 (TC) (25 March 2026)

The First-tier Tribunal held that VAT appeal proceedings could not be entertained without payment, deposit, or a hardship application, and issued a conditional strike-out deadline.

  • Value added tax
  • Hardship application
  • Jurisdiction
  • Strike-out applications
  • Error correction notice
  • Value-added-tax
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Tax law [2026] UKFTT 473 (TC)

Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84)

Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84) [2026] UKFTT 473 (TC) (25 March 2026)

The Tribunal held that VAT appeal proceedings could not be entertained without payment, deposit, or a hardship application, but gave the appellant time to comply.

  • Value added tax
  • Appeal procedure
  • Hardship application
  • Jurisdiction
  • Error correction notice
  • Value-added-tax
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Tax law [2026] UKFTT 318

Charge My Street Ltd v Revenue and Customs (VAT - whether the appellant's supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item 1 of Group 1 of Schedule 7A of the Value Added Taxes Act 1994)

Charge My Street Ltd v Revenue and Customs (VAT - whether the appellant's supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item 1 of Group 1 of Schedule 7A of the Value Added Taxes Act 1994) [2026] UKFTT 318 (TC) (26 February 2026)

VAT appeal on EV charging: the tribunal held public charge-point supplies made directly to drivers can fall within Note 5(g), but some third-party-app supplies may not.

  • Value added tax
  • Reduced rate of vat
  • Electric vehicle charging
  • Interpretation of note 5(g) schedule 7a vata 1994
  • Value-added-tax
  • Electric-vehicle-charging
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Tax law [2026] UKFTT 318 (TC)

Charge My Street Ltd v Revenue and Customs (VAT - whether the appellant's supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item 1 of Group 1 of Schedule 7A of the Value Added Taxes Act 1994)

Charge My Street Ltd v Revenue and Customs (VAT - whether the appellant's supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item 1 of Group 1 of Schedule 7A of the Value Added Taxes Act 1994) [2026] UKFTT 318 (TC) (26 February 2026)

VAT appeal on whether public EV charging supplies qualify for the reduced rate under Note 5(g) of Schedule 7A VATA 1994.

  • Value added tax
  • Reduced rate of vat
  • Electric vehicle charging
  • Interpretation of schedule 7a vata 1994
  • Supplies of electricity
  • Value-added-tax
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.