A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the supply of services by such organisations having ‘aims of a civic nature’. That phrase had … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members. Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere … Continue reading Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002

The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount. Held: The claimant had misinterpreted the Gibbs case. … Continue reading Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

ECJ Sixth VAT Directive Exemption Services linked to sport – Services supplied to persons taking part in sport – Services supplied to unincorporated associations and to corporate persons – Included Conditions. Judges: K. Lenaerts, P, T. von Danwitz, E. Juhasz, G. Arestis and J. Malenovsky JJ Citations: C-253/07, [2008] EUECJ C-253/07 Links: Bailii, Times Statutes: … Continue reading Canterbury Hockey Club and Another v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 16 Oct 2008

Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them. Held: The contract providing cleaning and other services, by a maintenance fund for a block of flats, was a VATable supply by the Trustees who … Continue reading Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: HL 15 Dec 1998

An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.A supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Council Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, and hence is taxable, … Continue reading Tolsma v Inspecteur De Omzebelasting Leeuwarden: ECJ 29 Mar 1994

Tax provisions – Harmonization of laws – Turnover taxes – Common system of value-added tax – ‘Forms of transport’ within the meaning of the Sixth Directive – Sailing yachts – Covered – Hiring – Place where the service is deemed to be supplied for tax purposes (Council Directive 77/388/EEC, Art . 9(1) and ( 2)(d)) … Continue reading Knut Hamann v Finanzamt Hamburg-Eimsbuettel: ECJ 15 Mar 1989

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth Council Directive 77/388/EEC – Right to deduction – Decision 2004/817/EC – Legislative provision of a Member State – Expenditure on goods and services – Extent of use of goods or services for non-economic purposes greater than 90% of total use … Continue reading Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall. Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. … Continue reading Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

ECJ VAT – Special scheme for travel agents – Transactions carried out outside the European Union – Sixth Council Directive 77/388/EEC – Article 28(3) – Directive 2006/112/EC – Article 370 – ‘Standstill’ clauses – Amendment of national legislation during the transposition period C.G. Fernlund C-599/12, [2014] EUECJ C-599/12 Bailii European VAT Updated: 01 December 2021; … Continue reading Jetair And Btw-Eenheid Btwe Travel4You v FOD Financien: ECJ 13 Mar 2014

ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT K. Lenaerts, P C-103/09, [2010] EUECJ C-103/09, [2011] STC 596, [2011] BVC 118, [2011] STI 264 Bailii European Citing: Opinion – Weald Leasing (Taxation) ECJ 26-Oct-2010 ECJ Opinion – Value … Continue reading HM Revenue and Customs v Weald Leasing (Taxation): ECJ 2 Dec 2010

ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to obtain a tax advantage.The court set out the principle of abuse of right, saying: ‘in the sphere of VAT, an … Continue reading Halifax plc etc v Commissioners of Customs and Excise: ECJ 21 Feb 2006

Rules of Procedure – First subparagraph of Article 104(3) – Sixth VAT Directive – Article 13B(d)(3) – Exemptions – Concepts of ‘deposit accounts’ and of ‘payments’ – Refusal of exemption
Tax provisions – Harmonisation of laws – Turnover taxes . .

A capital item had been acquired partly for business and privately for private purposes. It had been bought from a private non-taxable individual, but later came to be used exclusively within the business, before being sold. On this sale, this was . .

VALUE ADDED TAX – Exemptions – Education – Company in the business of providing educational courses to fee-paying students – Recognition Agreement between company and university – Whether supply of educational courses by company exempt – Whether educational courses supplied by eligible body – Whether company a college of a university – Value Added Tax … Continue reading HiBT Ltd v Revenue and Customs: VDT 17 Jan 2007

VDT INPUT TAX – whether VAT paid for a sub Post Office counter and security screen was deductible in respect of general stores business carried on at the same address . No – appeal against assessment to recover tax dismissed – VATA 1994, ss 24 and 26 – EC Council Directive 77/388 Art 17(2). Citations: … Continue reading Taylor (T/A Chew Magna Post Office) v Revenue and Customs: VDT 26 Jul 2006

VDT SUPPLY OF GOODS – Taxable amount – Points issued by supplier by reference to quantity of road fuel purchased – Points redeemable in return for face value voucher issued by high street store – Supplier purchases face value voucher – Whether taxable amount should be reduced by cost to supplier of face value voucher … Continue reading Total UK Ltd v Revenue and Customs: VDT 17 Mar 2006

VDT EXEMPTION – Insurance transactions – Appellant selling cars as independent dealer – Sales promotion for Northern Ireland – During sales promotion period ‘on-the-road’ price of car increased – Customer provided with free insurance for first year wholly paid for by manufacturer – Additional insurance for a further year procured from insurer by Appellant – … Continue reading Lindsay Cars Ltd v Customs and Excise: VDT 8 Mar 2005

This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to the companies accepting the loyalty cards against its sales. LMUK now appealed against refusal of … Continue reading Loyalty Management UK Ltd v HM Revenue and Customs: CA 5 Oct 2007

The taxpayer offered telephone gambling services through a local agent who did not accept money or set any odds. Held: The services of the agents were administrative only, and not gambling services. There could be no principle to say that a supplier to an exempt business attracted the same exemption. The agent’s services were taxable. … Continue reading United Utilities Plc v Commissioners of Customs and Excise: CA 8 Mar 2004

The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

Where a ferry service operated in international waters, but each end of the journey was at an EU port, goods sold on board were taxable under VAT as at the port from which the ship departed. To become exempt, the ship must have some non-EU port of call. Citations: Times 07-Jun-2000 Statutes: Sixth Council Directive … Continue reading Peninsular and Oriental Steam Navigation Co v Commissioners of Customs and Excise: ChD 7 Jun 2000

VALUE ADDED TAX – exempt supplies – supplies by an eligible body of the right of admission to a zoo – one member of Appellant’s Council of Management held a debenture from the Appellant giving the right to repayment and interest which was always . .