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VAT inclusive or VAT exclusive?

6th Aug 2020
VAT Consultant vatadvice.org
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There has been some press coverage about wedding venues seeking reimbursement of VAT from couples months or even years after the event, on the basis that the venue failed to charge VAT at the time.

This Court of Appeal decision brings together a number of previous decisions which considered whether a price quoted is treated as VAT inclusive or VAT exclusive.

The question is essentially a contractual question, not a VAT question.

In this case, the problem was that the written contract contradicted itself; in one place it said the quoted price was inclusive (special condition), and elsewhere that the price was exclusive (general condition). The Court concluded that the special conditions must prevail against the general conditions, that the amount paid was to be treated as inclusive of VAT.

https://www.bailii.org/ew/cases/EWCA/Civ/2014/1103.html

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