- Taxpayer appealed HMRC’s VAT assessment for property management services.
- Taxpayer argued for zero-rated VAT under ESC 3.18.
- HMRC disputed the tribunal’s jurisdiction and argued for standard VAT rate.
- Tribunal ruled it had no jurisdiction to consider ESC 3.18.
- Tribunal dismissed the appeal regarding VAT return requirement.
- Tribunal ruled taxpayer’s supplies were chargeable at standard VAT rates.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
