VAT appeals – Updates from HMRC

HMRC has updated its VAT appeals summary. Updates of note are that:

  • HMRC will not be appealing the Upper Tribunal decision dismissing its appeal in the Caithness RFC case so the decision is final
  • HMRC is appealing the Life Services Ltd decision to the Upper Tribunal with the hearing due 9 to 10 October 2017
  • HMRC is not appealing the decision in the University of Newcastle case
  • It has been confirmed that the Court of Appeal hearing in the University of Cambridge investment management fees case is listed for 13 or 14 December 2017.

More detailed analysis on the cases relevant to charities can be found in CTG’s VAT case law tracker.