List of VAT appeals updates
Updated 2 May 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.
While we try to make sure the information in the list is correct, dates may change.
The list was last updated on 2 May 2025.
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 granted permission to appeal to the Upper Tribunal.
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 is seeking permission to appeal to the Court of Appeal.
Colaingrove Ltd
Neutral citation: [2024] UKFTT 00490 (TC)
Appeal references: LON/2000/0765, LON/2008/2228, LON/2009/0572, TC/2011/03844
First-tier Tribunal decision: Appeal allowed in part.
Date of decision: 29 May 2024
Current status: Both parties granted permission to appeal to the Upper Tribunal.
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 is seeking permission to appeal to the Court of Appeal.
Elphysic Ltd and others
Neutral citation: [2024] UKFTT 291 (TC)
Appeal references: TC/2022/12879,TC/2022/12880, TC/2022/00735,TC/2022/01302, TC/2022/12881
First-tier Tribunal decision: Appeal allowed in part.
Date of decision: 27 March 2024
Current status: Both parties granted permission to appeal to the Upper Tribunal. Listed for hearing in the Upper Tribunal 19 to 21 May 2025 (over 2 days).
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.
Go City Ltd
Neutral citation: [2024] UKFTT 00745 (TC)
Appeal references: TC/2021/02310, TC/2021/02440, TC/2021/11455
First-tier Tribunal decision: Appeal allowed.
Date of decision: 14 August 2024
Current status: HMRC is not seeking permission to appeal.
Hastings Insurance Services Ltd
Neutral citation: [2024] UKFTT 00275 (TC)
Appeal reference: TC/2023/09155
First-tier Tribunal decision: Appeal allowed.
Date of decision: 3 March 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: Hotel La Tour granted permission to appeal to the Supreme Court.
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.
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 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 allowed in part.
Date of decision: 7 November 2024
Current status: HMRC granted permission to appeal to the Court of Appeal.
Sonder Europe Ltd
Neutral citation: [2025] UKUT 14 (TCC)
Appeal reference: UT/2023/00091
Upper Tribunal decision: The Upper Tribunal allowed HMRC’s appeal.
Date of decision: 14 January 2025
Current status: Sonder granted permission to appeal to the Court of Appeal.
Yorkshire Agricultural Society
Neutral citation: [2025] UKUT 4 (TCC)
Appeal reference: UT/2023/000115
Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.
Date of decision: 9 January 2025
Current status: HMRC is not seeking permission to appeal.