HMRC have updated their guidance Updates on VAT appeals. The list of VAT appeals that HMRC have lost and that may have implications for other businesses has been updated with six additions, four amendments and four removals.
This is a list of cases where HMRC have:
- lost at the First-tier Tribunal that could have a wider impact;
- lost in the Upper Tribunal or higher courts; or
- decided whether to appeal.
It also includes cases where HMRC have partly lost where the cases meet these criteria.
The list includes details of cases where a decision has been handed down since 1 January 2010. It is updated regularly and shows details of finalised cases for six months.