🚨 VAT Law Update: Key Court Cases from August 2023 🚨

August 2023 brought significant changes to VAT law through some pivotal court cases:

1️⃣ Sonder Europe Ltd v HMRC: The First-tier Tribunal ruled in favour of Sonder Europe Ltd, confirming its status under the Tour Operator’s Margin Scheme (TOMS). This decision means VAT is only due on Sonder’s margin, reducing their overall VAT liability. 🏨✈️

2️⃣ Illuminate Skin Clinic Ltd: The tribunal ruled that skincare treatments provided by the clinic are standard-rated as cosmetic treatments, not exempt medical care. This highlights the importance of clear documentation to support VAT exemption claims. 💆‍♀️💼

3️⃣Epem Ltd: Similar to the Illuminate case, this ruling emphasised the need for robust evidence to justify VAT exemptions. 📑🔍

These cases underscore the critical need for businesses to stay informed and ensure proper documentation when dealing with VAT rules and exemptions. 📚💡

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Reference: 2024-0100-039