In Volkswagen Financial Services (UK), the Court of Appeal held that a PESM that entitled a HP business to recover 50% of its residual input VAT was fair and reasonable. In Hilden Park Partnership, the UT recharacterised supplies made pursuant to an abusive scheme as being made by the persons who in practice gained the benefit of the tax advantage. In Redcats (Brands), the FTT held that the taxable amount of a supply could not be reduced by reference to gratuitous payments made by third parties. HMRC has published a brief on energy saving materials, in light of the CJEU judgment against the UK; and the MoJ has published a consultation on introducing fees for FTT and UT proceedings.
