In Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira (Case C‑581/19) (28 October 2020) Advocate General Kokott opined that nutrition advice offered alongside fitness services was an independent and distinct service for VAT purposes with the effect that the VAT treatment established for nutrition advice would apply to that activity (for the referring court to determine).
In Crow Metals Ltd [2020] UKFTT 423 (TC) (28 October 2020) the FTT allowed the taxpayer’s (a scrap metal dealer) appeal against denial of input tax. On the facts HMRC was unable to satisfy the burden of proof in establishing that the taxpayer should have known that its transactions were connected with the fraudulent evasion of VAT. Even though the taxpayer’s due diligence in respect of its suppliers had been...
