List of VAT appeals updates
Updated 7 August 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.
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 is seeking 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 were granted 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 were granted permission to appeal to the Upper Tribunal. The Upper Tribunal hearing was on 18 and 19 June 2025.
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 were granted permission to appeal to the Court of Appeal.
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 others and upheld HMRC’s appeal.
Date of decision: 17 July 2025
Current status: Not applicable.
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.
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: 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, is seeking permission to appeal the decision to the Supreme Court.
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.
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.