Guidance

Updates on VAT appeals

Updated 28 February 2024

This listing is for information only and not intended to be a comprehensive analysis of the case.

HMRC cannot accept any responsibility for any action or inaction as a result of referring to it.

This list was last updated on 28 February 2024. While we aim to make sure the information is correct, listing dates may be subject to change.

Title of case (including Tribunal or Court reference) Tribunal or Court Decision (including date of decision) Current status
Bolt Services UK Ltd (2023) UK FTT 1043 (TC) TC/2023/01186 First-tier Tribunal 15 December 2023 Appeal allowed. HMRC granted permission to appeal by the First-tier Tribunal.
Conservatory Roofing UK Ltd (2022) UKUT 182 (TCC) UT/2021/000111 Upper Tribunal 11 July 2022 The Upper Tribunal found the First-tier Tribunal had not considered all the relevant information when dismissing Conservatory Roofing UK Ltd’s appeal. The Upper Tribunal remitted the decision to the First-tier Tribunal to be remade.
GAP Group Ltd (2023) UKFTT 00970 (TC) TC/2021/11337 First-tier Tribunal 2 November 2023 Appeal allowed. HMRC is not seeking permission to appeal.
Hippodrome Casino Ltd (2024) UKUT 27 (TCC) UT/2022/000081 Upper Tribunal 29 January 2024 The Upper Tribunal allowed HMRC’s appeal.
Hotel La Tour Ltd (2023) UKUT 178 (TCC) UT/2022/000031 Upper Tribunal 24 July 2023 The Upper Tribunal dismissed HMRC’s appeal. HMRC granted permission to appeal to the Court of Appeal. Listed for hearing 10 April 2024.
Innovative Bites Ltd (2022) UKFTT 352 (TCC) TC/2019/06287 First-tier Tribunal 21 September 2022 Appeal allowed. Upper Tribunal heard HMRC’s appeal 21 November 2023.
Sintra Global INC & Parul Malde (2022) UKFTT 365 (TC) TC/2015/04972, TC/2015/04975, TC/2015/04978, TC/2017/00711, TC/2018/01710, TC/2018/08345 First-tier Tribunal 5 October 2022 Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing 1 July 2024.
Sonder Europe Ltd (2023) UKFTT 610 (TC) TC/2020/00890 First-tier Tribunal 5 July 2023 Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing December 2024.
The King (oao Royal Surrey NHS Foundation Trust) v HMRC (2023) EWHC 2354 (Admin) High Court (Administrative Court) 22 September 2023 The Trust’s judicial review claim was successful. HMRC is not seeking permission to appeal.
The Prudential Assurance Company Ltd (2023) UKUT 00054 (TCC) UT/2021/000175 Upper Tribunal 6 March 2023 The Upper Tribunal allowed HMRC’s appeal. The Court of Appeal heard Prudential’s appeal 23-24 January 2024.
WM Morrison Supermarkets PLC (2023) UKUT 00020 (TCC) UT/2021/000148 Upper Tribunal 23 January 2023 Morrison’s appeal was allowed. The Upper Tribunal remitted the appeal to be heard by a new First-tier Tribunal Panel.
Yorkshire Agricultural Society (2023) UKFTT 389 (TC) TC/2021/01659 TC/2022/11415 First-tier Tribunal 25 April 2023 Appeal allowed. HMRC granted permission to appeal to the Upper Tribunal.