The VAT review for June 2019

There are two Court of Appeal decisions this month and, whilst both contain important applications of the law, both are, in practice, heavily fact dependent. In Fortyseven Park Street Ltd, the court overturned the decision of the Upper Tribunal, considering that the wider rights and services provided to the members obtaining rights of occupation took the supplies outside the scope of the land exemption. In National Car Parks v HMRC, the court confirmed that overpayments made by a customer at parking machines remained consideration for VAT purposes. Meanwhile, the AG has applied the functional approach to the payments and transfers exemption endorsed by the CJEU to supplies involving operating ATMs and the legislation for implementing the reverse charge to certain supplies of construction services has been enacted.