List of VAT appeals updates
Updated 30 August 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 30 August 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 by the First-tier Tribunal. Listed for hearing at the Upper Tribunal 26 to 28 November 2024.
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.
Hippodrome Casino Ltd
Neutral citation: [2024] UKUT 27 (TCC)
Appeal reference: UT/2022/000081
Upper Tribunal decision: The Upper Tribunal allowed HMRC’s appeal.
Date of decision: 29 January 2024
Current status: Hippodrome granted permission to appeal to the Court of 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: To be confirmed.
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.
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.
Sintra Global INC & Parul Malde
Neutral citation: [2022] UKFTT 365 (TC)
Appeal reference: TC/2015/04972, TC/2015/04975, TC/2015/04978, TC/2017/00711, TC/2018/01710, TC/2018/08345
First-tier Tribunal decision: Appeal allowed.
Date of decision: 5 October 2022
Current status: HMRC’s appeal to the Upper Tribunal heard 2 to 4 and 9 to 10 July 2024.
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 December 2024.
The Prudential Assurance Company Ltd
Neutral citation: [2024] EWCA Civ 300
Appeal reference: CA-2023-000861
Court of Appeal decision: The Court of Appeal dismissed Prudential’s appeal.
Date of decision: 26 March 2024
Current status: Prudential granted permission to appeal to the Supreme Court.
WM Morrison Supermarkets PLC
Neutral citation: [2024] UKFTT 181 (TC)
Appeal reference: TC/2018/05518
First-tier Tribunal decision: The Upper Tribunal allowed Morrison’s appeal and remitted the appeal to the First-tier Tribunal to be heard by a new panel.
Date of decision: 4 March 2024
Current status: First-tier Tribunal again dismissed the appeal.
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 granted permission to appeal to the Upper Tribunal. Listed for hearing 7 October 2024.