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Pet Street Ltd v HMRC

VAT: Computer services

In Pet Street Ltd v HMRC (TC00425 – 6 May), a company reclaimed input tax on supplies of computer software dating from more than six months before it registered for VAT.

VAT: Computer services

In Pet Street Ltd v HMRC (TC00425 – 6 May) a company reclaimed input tax on supplies of computer software dating from more than six months before it registered for VAT.

HMRC rejected the claim and the company appealed contending that since the soft ware was supplied on CDs it should be treated as a supply of goods (which would mean that the relevant time limit was three years rather than six months). The tribunal rejected this contention and dismissed the appeal holding that the supplies were supplies of services.

Why it matters: The Tribunal upheld the generally held view that supplies of computer software have to be treated...

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