List of VAT appeals updates
Updated 25 June 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’s appeal to the Upper Tribunal heard 7 May 2026.
Ashley Charles Trees
Neutral citation: [2026] UKUT 92 (TCC)
Appeal reference: UT/2024/000130
Upper Tribunal decision: Appeal allowed.
Date of decision: 26 February 2026
Current status: HMRC has been granted permission to appeal to the Court of Appeal.
Boehringer Ingelheim Ltd
Neutral citation: [2026] UKUT 00135 (TCC)
Appeal reference: TC/2021/02828
Upper Tribunal decision: Appeal allowed.
Date of decision: 26 March 2026
Current status: The Upper Tribunal allowed HMRC’s appeal. Boehringer are seeking permission to appeal to the Court of Appeal.
Bolt Services UK Ltd
Neutral citation: [2026] EWCA Civ 720
Appeal reference: CA-2025-001526
Court of Appeal decision: Appeal allowed
Date of decision: 12 June 2026
Current status: The Court of Appeal allowed HMRC’s appeal.
Charge My Street Ltd
Neutral citation: [2026] UKFTT 00318 (TC)
Appeal reference: TC/2024/01983
First-tier Tribunal decision: Appeal allowed.
Date of decision: 26 February 2026
Current status: HMRC is seeking permission to appeal to the Upper Tribunal. See Revenue and Customs Brief 4 (2026).
Clearwater Hampers Ltd
Neutral citation: [2026] UKFTT 00567 (TC)
Appeal reference: TC/2024/06497
First-tier Tribunal decision: Appeal allowed.
Date of decision: 10 April 2026
Current status: HMRC is not seeking permission to appeal.
Colchester Institute Corporation
Neutral citation: [2026] EWCA Civ 363
Appeal reference: CA-2025-000596
Court of Appeal decision: Appeal dismissed.
Date of decision: 27 March 2026
Current status: The Court of Appeal dismissed HMRC’s appeal. HMRC is not seeking permission to appeal. See Revenue and Customs Brief 3 (2026).
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 on one of four grounds 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’s appeal to the Upper Tribunal to be heard 27 July 2026.
Innovative Bites Ltd
Neutral citation: [2026] UKFTT 00500 (TC)
Appeal reference: TC/2019/06287
First-tier Tribunal decision: Appeal allowed.
Date of decision: 31 March 2026
Current status: HMRC is not seeking permission to appeal.
Mark Glenn Ltd
Neutral citation: [2025] UKUT 00034 (TCC)
Appeal reference: UT/2024/000147
Upper Tribunal decision: Appeal allowed.
Date of decision: 23 January 2026
Current status: HMRC is not seeking permission to appeal.
Medpro Healthcare Ltd & Ors
Neutral citation: [2026] EWCA Civ 14
Appeal reference: CA-2025-002813
Court of Appeal decision: Appeal allowed.
Date of decision: 19 January 2026
Current status: The Upper Tribunal allowed the appeal from Medpro & Anor and remitted the appeal to the First-tier Tribunal to be heard by a new Panel.
HMRC was granted permission to appeal Ground 4 of the decision to the Court of Appeal. The Court of Appeal allowed HMRC’s appeal, finding that the Martland guidance is appropriate.
Medpro Healthcare Ltd & Ors refused permission to appeal the Court of Appeal decision to the Supreme Court.
Queenscourt Ltd
Neutral citation: [2026] UKUT 00195 (TCC)
Appeal reference: UT/2024/000112
Upper Tribunal decision: Appeal allowed.
Date of decision: 19 May 2026
Current status: The Upper Tribunal allowed Queenscourt Ltd’s appeal. HMRC is seeking permission to appeal to the Court of Appeal.
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.
Sintra Global and Parul Malde granted permission to appeal to the Supreme Court.
Story Terrace Ltd
Neutral citation: [2025] UKFTT 1554 (TC)
Appeal reference: TC/2023/9915
First-tier Tribunal decision: Appeal allowed.
Date of decision: 11 December 2025
Current status: HMRC is not seeking permission to appeal.