List of VAT appeals updates
Updated 23 January 2026
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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.
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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 granted permission to appeal to the Upper Tribunal. It is listed for hearing for 2 and a half 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: The Upper Tribunal allowed HMRC’s appeal and dismissed Colaingrove Ltd’s cross appeal.
Date of decision: 21 October 2025
Current status: Colaingrove granted permission to appeal to the Court of 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 & Ors granted permission in part 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.
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: [2025] UKSC 46
Appeal reference: on appeal from [2024] EWCA Civ 564
Court of Appeal decision: The Supreme Court dismissed Hotel La Tour’s appeal.
Date of decision: 17 December 2025
Current status: Appeal dismissed.
Illuminate Skin Clinics Ltd
Neutral citation: [2025] UKUT 341 (TCC)
Appeal reference: UT/2023/000122
Upper Tribunal decision: Appeal allowed.
Date of decision: 13 October 2025
Current status: The Upper Tribunal allowed Illuminate Skin Clinics Ltd’s appeal and remitted the appeal to the First-tier Tribunal.
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 granted permission to appeal to the Upper Tribunal. Listed for 1 day in the week commencing 27 July 2026.
Isle of Wight NHS Trust
Neutral citation: [2025] UKFTT 1114 (TC)
Appeal reference: TC/2021/03151
First-tier Tribunal decision: Appeal allowed.
Date of decision: 16 September 2025
Current status: HMRC is not seeking permission to appeal. See Revenue and Customs Brief 9 (2025).
Medpro Healthcare Ltd & Ors
Neutral citation: [2026] EWCA Civ 14
Appeal reference: CA-2025-002813
Court of Appeal decision: The Court of Appeal allowed HMRC’s appeal.
Date of decision: 19 January 2026
Current status: The Upper Tribunal remitted the appeal to the First-tier Tribunal. On remittal, the Court of Appeal has ruled that the First-tier Tribunal should proceed on the basis that the Martland guidance is appropriate.
Northumbria Healthcare NHS Foundation Trust
Neutral citation: [2025] UKSC 37
Appeal reference: On appeal from [2024] EWCA Civ 177
The Supreme Court: The Supreme Court allowed HMRC’s appeal.
Date of decision: 29 October 2025
Current status: Appeal allowed.
Sintra Global INC & Parul Malde
Neutral citation: [2025] EWCA Civ 1661
Appeal reference: CA-2025-000169
Court of Appeal decision: Appeal allowed.
Date of decision: 18 December 2025
Current status: The Court of Appeal allowed HMRC’s appeal and remitted the case to the First-tier Tribunal.
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.