List of VAT appeals updates
Updated 20 October 2026
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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.
The date shown in the heading of this page shows when it was last updated. While we try to make sure the information in the list is correct, dates may change.
AAMRL Ltd & Maria Rosa Loria
Neutral citation: [2026] UKFTT 582 (TC)
Appeal reference: TC/2023/09231, TC/2024/01270, TC/2024/05142, TC/2024/05364, TC/2024/06111
First-tier Tribunal decision: Appeal allowed in part.
Date of decision: 14 April 2026
Current status: HMRC has been granted permission to appeal to the Upper Tribunal.
Align Technology Switzerland GMBH & Align Technology BV
Neutral citation: [2026] UKUT 00256 (TCC)
Appeal reference: UT/2025/000070
Upper Tribunal decision: Appeal allowed.
Date of decision: 7 July 2026
Current status: The Upper Tribunal allowed HMRC’s appeal. Align Technology Switzerland GMBH & Align Technology BV have been granted permission to appeal to the Court of Appeal.
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 have been granted 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. Bolt Services UK Ltd have been refused permission to appeal to the Supreme Court.
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 have been granted 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).
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 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.
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.
St Patrick’s International College Ltd & Ors
Neutral citation: [2026] EWCA Civ 852
Appeal reference: CA-2025-001370
Court of Appeal decision: Appeal allowed.
Date of decision: 6 July 2026
Current status: The Court of Appeal allowed St Patrick’s International College & Ors’ appeal. HMRC have been granted permission to appeal to the Supreme Court.
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’s and Parul Malde’s appeals to the Supreme Court to be heard 2 November 2026 and 3 November 2026.
Tapi Carpets Ltd
Neutral citation: [2026] UKFTT 01128 (TC)
Appeal reference: TC/2024/03911
First-tier Tribunal decision: Appeal allowed.
Date of decision: 5 August 2026
Current status: HMRC is not seeking permission to appeal.