List of VAT appeals updates
Updated 14 April 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 was granted permission to appeal to the Upper Tribunal. Listed for hearing for 1 day over 5 to 7 May 2026.
Boehringer Ingelheim Ltd
Neutral citation: [2026] UKUT 00135 (TCC)
Appeal reference: TC/2021/02828
Upper Tribunal: Appeal allowed.
Date of decision: 26 March 2026
Current status: The Upper Tribunal allowed HMRC’s appeal.
Bolt Services UK Ltd
Neutral citation: [2025] UKUT 00100 (TCC)
Appeal reference: UT/2024/000008
Upper Tribunal decision: Appeal dismissed.
Date of decision: 24 March 2025
Current status: HMRC was granted permission to appeal to the Court of Appeal. Floated on 19 or 20 May 2026.
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.
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: The Upper Tribunal have refused HMRC permission to appeal.
Hotel La Tour Ltd
Neutral citation: [2025] UKSC 46
Appeal reference: on appeal from [2024] EWCA Civ 564
Supreme Court decision: Appeal dismissed.
Date of decision: 17 December 2025
Current status: The Supreme Court dismissed Hotel La Tour’s appeal.
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’s appeal to the Upper Tribunal to be heard 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).
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 are seeking permission to appeal to the Supreme Court.
Northumbria Healthcare NHS Foundation Trust
Neutral citation: [2025] UKSC 37
Appeal reference: On appeal from [2024] EWCA Civ 177
Supreme Court decision: Appeal allowed.
Date of decision: 29 October 2025
Current status: The Supreme Court allowed HMRC’s 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 are seeking 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.