Updates on VAT appeals
Updated 16 May 2024
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This listing is for information only and not intended to be a comprehensive analysis of the case.
HMRC cannot accept any responsibility for any action or inaction as a result of referring to it.
This list was last updated on 16 May 2024. While we aim to make sure the information is correct, listing dates may be subject to change.
| Title of case (including Tribunal or Court reference) | Tribunal or Court | Decision (including date of decision) | Current status |
|---|---|---|---|
| Bolt Services UK Ltd (2023) UK FTT 1043 (TC) TC/2023/01186 | First-tier Tribunal | 15 December 2023 | Appeal allowed. HMRC granted permission to appeal by the First-tier Tribunal. |
| Colchester Institute Corporation (No.2) (2024) UKFTT 00191 (TC) TC/2017/06559 | First-tier Tribunal | 4 March 2024 | Appeal allowed. HMRC is seeking permission to appeal. |
| GAP Group Ltd (2023) UKFTT 00970 (TC) TC/2021/11337 | First-tier Tribunal | 2 November 2023 | Appeal allowed. HMRC is not seeking permission to appeal. |
| Hippodrome Casino Ltd (2024) UKUT 27 (TCC) UT/2022/000081 | Upper Tribunal | 29 January 2024 | The Upper Tribunal allowed HMRC’s appeal. |
| Hotel La Tour Ltd (2023) UKUT 178 (TCC) UT/2022/000031 | Upper Tribunal | 24 July 2023 | The Upper Tribunal dismissed HMRC’s appeal. HMRC’s appeal to the Court of Appeal heard 10 April 2024 and 11 April 2024. |
| Innovative Bites Ltd (2024) UKFTT 95 (TCC) UT/2023/000007 | Upper Tribunal | 4 April 2024 | The Upper Tribunal dismissed HMRC’s appeal. HMRC is seeking permission to appeal. |
| Northumbria Healthcare NHS Foundation Trust (2024) EWCA Civ 177 CA-2022-002498 | Court of Appeal | 27 February 2024 | The Court of Appeal allowed the Trust’s appeal. HMRC is seeking permission to appeal from the Supreme Court. |
| Sintra Global INC & Parul Malde (2022) UKFTT 365 (TC) TC/2015/04972, TC/2015/04975, TC/2015/04978, TC/2017/00711, TC/2018/01710, TC/2018/08345 | First-tier Tribunal | 5 October 2022 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing 1 July 2024. |
| Sonder Europe Ltd (2023) UKFTT 610 (TC) TC/2020/00890 | First-tier Tribunal | 5 July 2023 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing December 2024. |
| The King (oao Royal Surrey NHS Foundation Trust) v HMRC (2023) EWHC 2354 (Admin) | High Court (Administrative Court) | 22 September 2023 | The Trust’s judicial review claim was successful. HMRC is not seeking permission to appeal. |
| The Prudential Assurance Company Ltd (2024) EWCA Civ 300 CA-2023-000861 | Court of Appeal | 26 March 2024 | The Court of Appeal dismissed Prudential’s appeal. |
| WM Morrison Supermarkets PLC (2024) UKFTT 181 (TC) TC/2018/05518 | First-tier Tribunal | 4 March 2024 | The Upper Tribunal allowed Morrison’s appeal and remitted the appeal to the First-tier Tribunal to be heard by a new panel. First-tier Tribunal again dismissed the appeal. |
| Yorkshire Agricultural Society (2023) UKFTT 389 (TC) TC/2021/01659 TC/2022/11415 | First-tier Tribunal | 25 April 2023 | Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing October 2024. |