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Simpson & Marwick v HMRC

In Simpson & Marwick v HMRC (Upper Tribunal – 9 January) the Upper Tribunal allowed an appeal by a firm of solicitors which provided legal services in respect of insurance claims and specifically declined to follow the VAT Tribunal decision in AW Mawer & Co [1986] VATTR 87 (VTD 2100). Lord Drummond Young observed that ‘the specialty in the present case is that the unpaid amount consists entirely of VAT and importantly is clearly identifiable as consisting entirely of VAT. That is because the unpaid amount is contained in invoices that are for VAT only as it is only the VAT component that is payable by the policyholders; the net price of the appellants' services is paid by the insurance companies.’

Why it matters: The Upper Tribunal specifically disapproved the decision in AW Mawer & Co

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