https://knowledgenavigator.pwc.com/vat-uk/news/no-exemption-for-instruction-in-yoga-tranter-ta-dynamic-yoga-2014-ukftt-959-tc/
No exemption for instruction in yoga: Tranter (t/a Dynamic Yoga) [2014] UKFTT 959 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/healthy-balls-are-standard-rated-confectionery-corte-diletto-uk-limited-2020-ukftt-75-tc/
"Healthy Balls" are standard-rated confectionery: Corte Diletto UK Limited [2020] UKFTT 75 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/partners-input-vat-not-recoverable-by-a-partnership-mundays-llp-2012-ukftt-707-tc/
Partners' input VAT not recoverable by a partnership: Mundays LLP [2012] UKFTT 707 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/membership-services-promoting-classical-music-were-vat-exempt-halle-concerts-society-2016-ukftt-294-tc/
Membership services promoting classical music were VAT-exempt: Halle Concerts Society [2016] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/ftt-refers-question-regarding-online-services-to-ecj-fenix-international-limited-2020-ukftt-499-tc/
FTT refers question regarding online services to ECJ: Fenix International Limited [2020] UKFTT 499...
https://knowledgenavigator.pwc.com/vat-uk/news/partnerships-must-be-careful-when-partners-engage-for-services-a-partnership-2015-ukftt-161-tc/
Partnerships must be careful when partners engage for services: A Partnership [2015] UKFTT 161 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/interest-received-on-a-vat-repayment-is-taxable-under-eu-principles-coin-a-drink-ltd-2015-ukftt-0495-tc/
Interest received on a VAT repayment is taxable under EU principles: Coin-A-Drink Ltd [2015] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/rotisserie-chicken-standard-rated-wm-morrison-supermarkets-2025-ukftt-1547-tc/
Rotisserie chicken standard-rated: WM Morrison Supermarkets [2025] UKFTT 1547 (TC)
rotisserie chickenstandardratedwm
https://knowledgenavigator.pwc.com/vat-uk/news/no-vat-bad-debt-relief-for-factoring-business-regency-factors-ltd-2019-ukftt-144-tc/
No VAT bad debt relief for factoring business: Regency Factors Ltd [2019] UKFTT 144 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/no-proof-of-fraud-so-no-entitlement-to-input-vat-d-j-grant-2016-ukftt-442-tc/
No proof of fraud, so no entitlement to input VAT: D & J Grant [2016] UKFTT 442 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/place-of-supply-of-overseas-agents-services-changed-in-2010-university-of-newcastle-2017-ukftt-145-tc/
Place of supply of overseas agents' services changed in 2010: University of Newcastle [2017] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/london-party-prevented-intra-eu-vat-refund-touch-worldwide-oy-2014-ukftt-868-tc/
London party prevented intra-EU VAT refund: Touch Worldwide OY [2014] UKFTT 868 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/tribunal-decision-on-agent-paid-to-discharge-a-finance-liability-canotec-ltd-2011-ukftt-661-tc/
Tribunal decision on agent paid to discharge a finance liability: Canotec Ltd [2011] UKFTT 661 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/ftt-dismisses-appeal-on-ppe-relief-and-remission-juno-sourcing-2025-ukftt-1447-tc/
FTT dismisses appeal on PPE relief and remission: Juno Sourcing [2025] UKFTT 1447 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/baskets-ancillary-to-food-supply-clearwater-hampers-2026-ukftt-567-tc/
Baskets ancillary to food supply - Clearwater Hampers [2026] UKFTT 567 (TC)
food supplybasketsancillary
https://knowledgenavigator.pwc.com/vat-uk/news/vocational-training-only-partly-vat-exempt-performers-college-ltd-2018-ukftt-197-tc/
Vocational training only partly VAT-exempt: Performers College Ltd [2018] UKFTT 197 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/reality-trumps-contracts-d-nuttall-uk-2025-ukftt-1600-tc/
Reality trumps contracts: D Nuttall UK [2025] UKFTT 1600 (TC)
realitytrumpscontractsnuttalluk
https://knowledgenavigator.pwc.com/vat-uk/news/administering-salary-sacrifice-was-not-an-economic-activity-pertemps-ltd-2018-ukftt-369-tc/
Administering salary sacrifice was not an economic activity: Pertemps Ltd [2018] UKFTT 369 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/reasons-for-a-vat-claim-can-be-changed-vodafone-group-services-ltd-2014-ukftt-701-tc/
Reasons for a VAT claim can be changed: Vodafone Group Services Ltd [2014] UKFTT 701 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/first-tier-tribunal-awards-costs-for-unreasonable-hmrc-conduct-thomas-holdings-ltd-2011-ukftt-656-tc/
First Tier Tribunal awards costs for unreasonable HMRC conduct: Thomas Holdings Ltd [2011] UKFTT...
first tier tribunal
https://knowledgenavigator.pwc.com/vat-uk/news/organised-5-a-side-leagues-gave-rise-to-separate-supplies-goals-soccer-centres-plc-2012-ukftt-576-tc/
Organised 5-a-side leagues gave rise to separate supplies: Goals Soccer Centres plc [2012] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/section-85-agreement-settled-claims-conclusively-cambria-automobiles-2021-ukftt-406-tc/
Section 85 agreement settled claims conclusively: Cambria Automobiles [2021] UKFTT 406 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/leases-were-taxable-attracting-recovery-sarabande-2025-ukftt-93-tc/
Leases were taxable, attracting recovery: Sarabande [2025] UKFTT 93 (TC)
leasestaxableattractingrecoverysarabande
https://knowledgenavigator.pwc.com/vat-uk/news/college-misses-out-on-zero-rating-for-new-teaching-block-chelmsford-college-2013-ukftt-400-tc/
College misses out on zero-rating for new teaching block: Chelmsford College [2013] UKFTT 400 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/advance-payments-do-not-determine-import-vat-value-turkish-food-supplies-2025-ukftt-496-tc/
Advance payments do not determine import VAT value: Turkish Food Supplies [2025] UKFTT 496 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/fe-colleges-supplies-remain-exempt-colchester-institute-corporation-no-2-2024-ukftt-191-tc/
FE college's supplies remain exempt: Colchester Institute Corporation (No. 2) [2024] UKFTT 191 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/deeming-provisions-allow-agent-to-recover-import-vat-yourway-transport-2026-ukftt-96-tc/
Deeming provisions allow agent to recover import VAT - Yourway Transport [2026] UKFTT 96 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/ppi-claim-services-were-not-vat-exempt-claims-advisory-group-ltd-2019-ukftt-512-tc/
PPI claim services were not VAT-exempt: Claims Advisory Group Ltd [2019] UKFTT 512 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/student-events-not-organised-fundraising-loughborough-students-union-2018-ukftt-357-tc/
Student events not "organised fundraising": Loughborough Students Union [2018] UKFTT 357 (TC)
student eventsloughborough students
https://knowledgenavigator.pwc.com/vat-uk/news/appellant-succeeds-in-photo-book-goods-v-services-case-magic-memories-group-uk-ltd-2013-ukftt-730-tc/
Appellant succeeds in photo-book goods v services case: Magic Memories Group (UK) Ltd [2013] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/intending-trader-rules-permit-deduction-hedge-fund-investment-management-limited-2022-ukftt-340-tc/
"Intending trader" rules permit deduction: Hedge Fund Investment Management Limited [2022] UKFTT...
hedge fund
https://knowledgenavigator.pwc.com/vat-uk/news/serviced-apartments-are-taxable-realreed-limited-2023-ukftt-1042-tc/
Serviced apartments are taxable: Realreed Limited [2023] UKFTT 1042 (TC)
serviced apartmentstaxablelimitedtc
https://knowledgenavigator.pwc.com/vat-uk/news/claims-for-eu-rights-to-input-vat-must-be-net-of-any-output-vat-due-taylor-wimpey-plc-2015-ukftt-74-tc/
Claims for EU rights to input VAT must be net of any output VAT due: Taylor Wimpey Plc [2015] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/the-narrow-line-between-a-principal-and-an-agent-ronald-asquith-2015-ukftt-114-tc/
The narrow line between a principal and an agent: Ronald Asquith [2015] UKFTT 114 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/further-guidance-on-college-of-a-university-vat-exemption-sae-education-ltd-2014-ukftt-218-tc/
Further guidance on 'college of a university' VAT exemption: SAE Education Ltd [2014] UKFTT 218 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/hair-loss-system-not-zero-rated-mark-glenn-ltd-2024-ukftt-715-tc/
Hair loss "system" not zero-rated: Mark Glenn Ltd [2024] UKFTT 715 (TC)
hair loss system
https://knowledgenavigator.pwc.com/vat-uk/news/no-separate-payment-handling-supply-virgin-media-limited-and-anor-2020-ukftt-30-tc/
No separate payment handling supply: Virgin Media Limited and Anor [2020] UKFTT 30 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/vat-and-vouchers-handle-with-care-nagle-anor-2014-ukftt-131-tc/
VAT and vouchers: handle with care! Nagle & Anor [2014] UKFTT 131 (TC)
handle with care
https://knowledgenavigator.pwc.com/vat-uk/news/first-tier-tribunal-decision-in-principal-v-agent-dispute-a1-lofts-conversions-ltd-2010-ukftt-581-tc/
First Tier Tribunal decision in principal v agent dispute: A1 Lofts Conversions Ltd [2010] UKFTT...
https://knowledgenavigator.pwc.com/vat-uk/news/ccla-investment-management-limited/
CCLA Investment Management Limited v The Commissioners for HMRC [2024] UKFTT 636 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/mega-marshmallows-not-confectionery-innovative-bites-limited-2022-ukftt-352-tc/
"Mega Marshmallows" not confectionery: Innovative Bites Limited [2022] UKFTT 352 (TC)
megamarshmallowsconfectioneryinnovative
https://knowledgenavigator.pwc.com/vat-uk/news/vat-was-incurred-on-the-purchase-of-retailer-vouchers-associated-newspapers-ltd-2015-ukftt-409-tc/
VAT was incurred on the purchase of retailer vouchers: Associated Newspapers Ltd [2015] UKFTT 409...
https://knowledgenavigator.pwc.com/vat-uk/news/no-vat-exemption-for-after-school-sports-coaching-planet-sport-holdings-ltd-2013-ukftt-639-tc/
No VAT exemption for after-school sports coaching: Planet Sport (Holdings) Ltd [2013] UKFTT 639 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/pe-special-methods-lacked-economic-credibility-krs-finance-ltd-2023-ukftt-855-tc/
PE Special Methods lacked "economic credibility": KRS Finance Ltd [2023] UKFTT 855 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/outsourced-pharmacy-services-vat-exempt-in-this-case-medacy-ltd-2019-ukftt-576-tc/
Outsourced pharmacy services VAT-exempt in this case: Medacy Ltd [2019] UKFTT 576 (TC)
https://knowledgenavigator.pwc.com/vat-uk/news/vat-exemption-applies-to-clinical-pathological-services-gsts-pathology-and-others-2014-ukftt-211-tc/
VAT exemption applies to clinical pathological services: GSTS Pathology and others [2014] UKFTT 211...
https://knowledgenavigator.pwc.com/vat-uk/news/vat-on-deal-costs-incurred-by-bid-vehicle-recoverable-baa-ltd-2010-ukftt-43-tc/
VAT on deal costs incurred by bid vehicle recoverable: BAA Ltd [2010] UKFTT 43 (TC)