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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Plymouth Marine Laboratory v HMRC (TC00134 – 24 August)
A charity (P) conducted scientific studies of the River Tamar and the sea in the Plymouth area. It owned three boats and outsourced their operation to a company (S). HMRC issued a ruling that S was required to account for VAT on the payments which it received from P. P appealed contending that the services were supplied 'under a charter' within VATA 1994 Sch 8 Group 8 Note 1 and qualified for zero-rating under Group 8 Item 1. The Tribunal rejected this contention and dismissed the...

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