The UK First‑Tier Tax Tribunal ruled on 16 December 2025 that photography costs used for product catalogues and an online store by an online retailer with integrated financial services are fully recoverable input VAT, as they are used for taxable retail supplies. The decision clarifies that such costs are not partially recoverable due to mixed use with exempt financial services.
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Cumbria Crack · about 16 hours ago
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Key Takeaways
The Tribunal held that such photography costs, used for product catalogues and the online store, are fully recoverable input VAT because they are used for taxable retail supplies, not partially recoverable due to mixed use with exempt financial services.
The judgment was issued on 16 December 2025.
Because the costs were used solely for taxable retail supplies, not for exempt financial services.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 12 January 2026. It relates to VAT developments in United Kingdom. The original source is Bloomberg Tax.
