List of VAT appeals updates
Updated 20 November 2024
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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.
HMRC cannot accept any responsibility for any action you may decide to take because of the information that is in this list.
While we try to make sure the information in the list is correct, dates may change.
The list was last updated on 20 November 2024.
Bolt Services UK Ltd
Neutral citation: [2023] UKFTT 1043 (TC)
Appeal reference: TC/2023/01186
First-tier Tribunal decision: Appeal allowed.
Date of decision: 15 December 2023
Current status: HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing in the Upper Tribunal 26 to 28 November 2024.
Colaingrove Ltd
Neutral citation: [2024] UKFTT 00490 (TC)
Appeal references: LON/2000/0765, LON/2008/2228, LON/2009/0572, TC/2011/03844
First-tier Tribunal decision: Appeal allowed in part.
Date of decision: 29 May 2024
Current status: Both parties granted permission to appeal to the Upper Tribunal.
Colchester Institute Corporation (No.2)
Neutral citation: [2024] UKFTT 00191 (TC)
Appeal reference: TC/2017/06559
First-tier Tribunal decision: Appeal allowed.
Date of decision: 4 March 2024
Current status: HMRC granted permission to appeal to the Upper Tribunal.
Elphysic Ltd and others
Neutral citation: [2024] UKFTT 291 (TC)
Appeal references: TC/2022/12879,TC/2022/12880, TC/2022/00735,TC/2022/01302, TC/2022/12881
First-tier Tribunal decision: Appeal allowed in part.
Date of decision: 27 March 2024
Current status: Both parties granted permission to appeal to the Upper Tribunal. Listed for hearing in the Upper Tribunal 19 to 21 May 2025 (over 2 days).
Go City Ltd
Neutral citation: [2024] UKFTT 00745 (TC)
Appeal references: TC/2021/02310, TC/2021/02440, TC/2021/11455
First-tier Tribunal decision: Appeal allowed.
Date of decision: 14 August 2024
Current status: HMRC is not seeking permission to appeal.
Hotel La Tour Ltd
Neutral citation: [2024] EWCA Civ 564
Appeal reference: CA -2023-001883
Court of Appeal decision: The Court of Appeal allowed HMRC’s appeal.
Date of decision: 21 May 2024
Current status: Hotel La Tour granted permission to appeal to the Supreme Court. Listed for hearing in the Supreme Court 24 to 26 June 2025 (over 2 days).
Innovative Bites Ltd
Neutral citation: [2024] UKFTT 95 (TCC)
Appeal reference: UT/2023/000007
Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.
Date of decision: 4 April 2024
Current status: HMRC granted permission to appeal to the Court of Appeal. Appeal to be heard on either 11 or 12 March 2025.
Northumbria Healthcare NHS Foundation Trust
Neutral citation: [2024] EWCA Civ 177
Appeal reference: CA-2022-002498
Court of Appeal decision: The Court of Appeal allowed the Trust’s appeal.
Date of decision: 27 February 2024
Current status: HMRC granted permission to appeal to the Supreme Court. Listed for hearing in the Supreme Court 7 to 8 April 2025.
Sintra Global INC & Parul Malde
Neutral citation: [2024] UKUT 00346 (TCC)
Appeal reference: UT/2022/000157
Upper Tribunal decision: Appeal allowed in part
Date of decision: 7 November 2024
Current status: The Upper Tribunal part allowed HMRC’s appeal.
Sonder Europe Ltd
Neutral citation: [2023] UKFTT 610 (TC)
Appeal reference: TC/2020/00890
First-tier Tribunal decision: Appeal allowed.
Date of decision: 5 July 2023
Current status: HMRC granted permission to appeal to the Upper Tribunal. Listed for hearing in the week commencing 2 December 2024.
Yorkshire Agricultural Society
Neutral citation: [2023] UKFTT 389 (TC)
Appeal references: TC/2021/01659, TC/2022/11415
First-tier Tribunal decision: Appeal allowed.
Date of decision: 25 April 2023
Current status: HMRC’s appeal to the Upper Tribunal heard 9 October 2024.