BT did not have to pay VAT on overpayments of bills it had received and held pending receipt of the next payment under the same account unless it was agreed with the customer. Citations: Times 30-Jan-1995 Statutes: VAT (General) Regulations 1985 (1985 No 886) VAT Updated: 10 May 2022; Ref: scu.79372
Rules for recovery of input tax on subsidiary business for exempt supplies to be read as a whole. Citations: Times 03-Jul-1997, [1997] EWCA Civ 1793 Links: Bailii Statutes: Value Added Tax (General) Regulations 1985 (1985 No 886) Reg 34 Jurisdiction: England and Wales Cited by: Appeal from – Svenska International Plc v Commissioners of Customs … Continue reading Commissioners of Customs and Excise v Svenska International Plc: CA 5 Jun 1997
Where there had been a mixture of supplies both here and abroad, but all were of a taxable nature, they were all to be included for the purposes of the allocation of input taxes. Citations: Times 10-Feb-1998 Statutes: Value Added Tax (General) Regulations 1985 (1985 No 886) VAT Updated: 15 May 2022; Ref: scu.79391
Out of country supplies are not to be treated as taxable supplies in order to identify basis for input tax to be apportioned between taxable and exempt supplies. Out of country supplies not to be included in denominator. Citations: Times 01-Apr-1999 Statutes: Value Added Tax (General) Regulations 1985 (1985 No 886) Part V Jurisdiction: England … Continue reading Commissioners of Customs and Excise v Liverpool Society of Performing Arts: CA 1 Apr 1999
