Weekly VAT News

VAT case calendar – a look ahead

WVN will now be taking a summer break, so it is an opportunity to look ahead at the VAT case law landscape, with the following appeals due to be considered by the UK courts in 2026 and into 2027.

Supreme Court

The taxpayers’ appeal against the Court of Appeal judgment in Sintra Global Inc & Anor on the burden of proof for penalties is due to be heard on 2 and 3 November 2026. The taxpayer has applied for permission to appeal against the Court of Appeal’s judgment in Bolt Services UK Limited on the application of the tour operator’s margin scheme to private hire vehicle ride-hailing services. Also, the taxpayers’ appeal in Emmanuel School & Ors on the application of VAT to private school fees is due to be heard on 1 and 2 December 2026. The court refused the taxpayers’ application to appeal against the Court of Appeal judgment in Medpro Healthcare Limited & Ors, concerning an application for a late appeal.

Court of Appeal

The taxpayer’s appeal against the High Court judgment in Thomas Holdings Limited & Ors, judicial review proceedings in relation to amusement machine licence duty, is due to be heard on 6 October 2026. The taxpayers’ appeal against the Upper Tribunal decision in Elphysic Limited & Ors concerning mini umbrella company fraud is due to be heard on 14 December 2026. The taxpayer’s appeal against the Upper Tribunal decision in Lycamobile UK Limited on the VAT treatment of mobile plan bundles is due to be heard on 26 or 27 January 2027. The taxpayer’s appeal against the Upper Tribunal decision in Colaingrove Limited on whether discretionary interest was payable by HMRC is due to be heard on 2 or 3 March 2027. The taxpayer’s appeal against the Upper Tribunal decision in Boehringer Ingelheim Limited on VAT and pharma payments is due to be heard by 23 August 2027.

Upper Tribunal

According to the Upper Tribunal’s register of cases, appeals are due to be heard in the following cases: Bottled Science Limited on whether a collagen drink product is food, 12 to 14 October 2026; Realreed Ltd on VAT and serviced accommodation, 19 to 21 October 2026; Littlewoods Limited on the attribution of input tax, 1 to 3 December 2026; Performance Leads Limited on the VAT treatment of financial intermediation services, 30 and 31 March 2027.

HMRC are seeking permission to appeal against the First-tier Tribunal decision Charge My Street Limited on the application of the reduced VAT rate for public electric vehicle charging.

HMRC’s appeal against the First-tier Tribunal decision in Ingliston Driving Experiences Limited on the application of the temporary VAT reduced-rate was listed for a hearing on 27 July 2026, and the decision is awaited.

Weekly VAT News will now be taking a summer break and will return on 7 September.