List of VAT appeals updates
Updated 27 October 2025
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This publication is available at https://www.gov.uk/government/publications/vat-appeal-updates/list-of-vat-appeals-updates
This list is for information only. It is not intended to be a comprehensive analysis of the case. It is sorted alphabetically, by the title of the case.
HMRC cannot accept any responsibility for any action you may decide to take because of the information that is in this list.
The list was last updated on 27 October 2025. While we try to make sure the information in the list is correct, dates may change.
Align Technology Switzerland GMBH and Align Technology BV
Neutral citation: [2025] UKFTT 00462 (TC)
Appeal reference: TC/2024/01608, TC/2024/02229, TC/2024/02344
First-tier Tribunal decision: Appeal allowed.
Date of decision: 24 April 2025
Current status: HMRC granted permission to appeal to the Upper Tribunal.
Boehringer Ingelheim Ltd
Neutral citation: [2024] UKFTT 948 (TC)
Appeal reference: TC/2021/02828
First-tier Tribunal decision: Appeal allowed.
Date of decision: 21 October 2024
Current status: HMRC were granted permission to appeal to the Upper Tribunal. It is listed for hearing for 2.5 days from 9 to 11 February 2026.
Bolt Services UK Ltd
Neutral citation: [2025] UKUT 00100 (TCC)
Appeal reference: UT/2024/000008
Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.
Date of decision: 24 March 2025
Current status: HMRC granted permission to appeal to the Court of Appeal. Floated on 19 or 20 May 2026.
Clatterbridge Pharmacy Ltd
Neutral citation: [2025] UKFTT 00661 (TC)
Appeal reference: TC/2022/12875
First-tier Tribunal decision: Appeal allowed.
Date of decision: 5 June 2025
Current status: HMRC is not seeking permission to appeal.
Colaingrove Ltd
Neutral citation: [2025] UKUT 360 (TCC)
Appeal references: UT/2024/000123, UT/2024/000125
Upper Tribunal decision: Appeal allowed.
Date of decision: 21 October 2025
Current status: The Upper Tribunal allowed HMRC’s appeal and dismissed Colaingrove Ltd’s cross appeal.
Colchester Institute Corporation
Neutral citation: [2024] UKUT 397 (TCC)
Appeal reference: UT/2024/00063
Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.
Date of decision: 4 December 2024
Current status: HMRC granted permission to appeal to the Court of Appeal. Floated on 10 or 11 March 2026.
Elphysic Ltd and others
Neutral citation: [2025] UKUT 00236 (TCC)
Appeal references: UT/2024/000069, UT/2024/000082
Upper Tribunal decision: The Upper Tribunal dismissed the appeal by Elphysic Ltd and Ors and upheld HMRC’s appeal.
Date of decision: 17 July 2025
Current status: Elphysic Ltd and Ors are seeking permission to appeal to the Court of Appeal.
Ferrero UK Ltd
Neutral citation: [2025] UKFTT 01202 (TC)
Appeal references: TC/2023/07689, TC/2024/00370
First-tier Tribunal decision: Appeal allowed.
Date of decision: 19 August 2025
Current status: HMRC is not seeking permission to appeal.
Get a Drip Ltd
Neutral citation: [2025] UKFTT 00500 (TC)
Appeal references: TC/2018/07628
First-tier Tribunal decision: Appeal allowed.
Date of decision: 1 May 2025
Current status: HMRC is not seeking permission to appeal.
Global by Nature Ltd
Neutral citation: [2025] UKFTT 24 (TC)
Appeal references: TC/2023/07672
First-tier Tribunal decision: Appeal allowed.
Date of decision: 9 January 2025
Current status: HMRC is seeking permission to appeal to the Upper Tribunal.
Hotelbeds UK Ltd
Neutral citation: [2025] EWHC 2312 (Admin)
Appeal reference: AC-2023-LON-000068
High Court (Administrative Court) decision: Hotelbeds UK Ltd’s judicial review claim was successful.
Date of decision: 9 September 2025
Current status: HMRC is not seeking permission to appeal.
Hotel La Tour Ltd
Neutral citation: [2024] EWCA Civ 564
Appeal reference: CA -2023-001883
Court of Appeal decision: The Court of Appeal allowed HMRC’s appeal.
Date of decision: 21 May 2024
Current status: The Supreme Court heard Hotel La Tour’s appeal on 4 and 5 June 2025.
Ingliston Driving Experiences Ltd
Neutral citation: [2025] UKFTT 564 (TC)
Appeal reference: TC/2021/16528
First-tier Tribunal decision: Appeal allowed.
Date of decision: 22 May 2025
Current status: HMRC is seeking permission to appeal to the Upper Tribunal.
Innovative Bites Ltd
Neutral citation: [2025] EWCA Civ 293
Appeal reference: CA-2024-001418
Court of Appeal decision: The Court of Appeal allowed HMRC’s appeal.
Date of decision: 21 March 2025
Current status: The Court of Appeal remitted the case to the First-tier Tribunal to be heard by a new panel. DuelFuel Ltd, an intervener in the Court of Appeal, refused permission to appeal the decision to the Supreme Court.
Medpro Healthcare Ltd & Anor
Neutral citation: [2025] UKUT 255 (TCC)
Appeal reference: UT/xx/20xx
Upper Tribunal decision: The Upper Tribunal allowed the appeal from Medpro and Anor and remitted the appeal to the First-tier Tribunal to be heard by a new Panel.
Date of decision: 30 July 2025
Current status: HMRC granted permission to appeal the decision to the Court of Appeal.
Northumbria Healthcare NHS Foundation Trust
Neutral citation: [2024] EWCA Civ 177
Appeal reference: CA-2022-002498
Court of Appeal decision: The Court of Appeal allowed the Trust’s appeal.
Date of decision: 27 February 2024
Current status: HMRC’s appeal to the Supreme Court was heard on 7 and 8 April 2025.
Sintra Global INC & Parul Malde
Neutral citation: [2024] UKUT 00346 (TCC)
Appeal reference: UT/2022/000157
Upper Tribunal decision: HMRC’s appeal was allowed in part.
Date of decision: 9 May 2025
Current status: HMRC were granted permission to appeal to the Court of Appeal. It is listed for hearing on 28 October 2025.
Solent Pathway Campus Ltd
Neutral citation: [2025] UKFTT 00596 (TC)
Appeal reference: TC/2022/14011
First-tier Tribunal decision: Appeal allowed.
Date of decision: 9 May 2025
Current status: HMRC is not seeking permission to appeal.
United Carpets (Franchisor) Ltd
Neutral citation: [2025] UKFTT 895 (TC)
Appeal reference: TC/2022/02053
First-tier Tribunal decision: Appeal allowed.
Date of decision: 24 July 2025
Current status: HMRC is not seeking permission to appeal.