The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods prior to the election. One issue was whether a lease was one supply or a … Continue reading Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: CA 9 Oct 2001

VDT Value Added Tax – deduction of input tax – whether sufficient evidence of taxable supplies to Appellant – VATA 1994 Sections 24-26 – VAT Regulations (1995/2518) nos 13, 14 and 29 – Appeal refused. Citations: [2006] UKVAT V19529 Links: Bailii VAT Updated: 06 July 2022; Ref: scu.241236

The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the claimants under regulation 109 to reclaim the VAT it had itself paid before that … Continue reading Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise: HL 22 May 2003

VAT – deduction of input tax – sufficiency of evidence of Appellant’s making taxable supplies – sufficiency of evidence of payment of input tax and circumstances relative thereto – VATTA 1994 Sections 24-26, VATA Regulations (SI 1995/2518) – Appeal refused. Citations: [2005] UKVAT V19265 Links: Bailii Jurisdiction: England and Wales VAT Updated: 02 June 2022; … Continue reading Green (T/A Cmos) v Revenue and Customs: VDT 26 Sep 2005

Value Added Tax – pre-registration expenditure on fitting-out restaurant premises – invoices in respect of ‘services’ pre-dating registration by more than 6 months – whether recoverable as ‘input tax’ following on registration – Regulation 111(2) (d) of VAT Regulations (SI 1995/2518) and Article 17 of the Sixth Directive – Appeal refused. Citations: [2005] UKVAT V19129 … Continue reading Oriental Delicacy Ltd v Revenue and Customs: VDT 20 Jun 2005

VAT – Registration threshold – whether exceeded – Yes – liability to assessment and penalty – Sections 67 and 70, and Schedule 1, VATA 1994 and VAT Regulations 1995 (SI 1995/2518) – penalty mitigated; quoad ultra appeal dismissed [2014] UKFTT 1041 (TC) Bailii England and Wales VAT Updated: 24 December 2021; Ref: scu.539422

Value Added Tax — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no [2010] UKFTT 472 … Continue reading Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be … Continue reading National Galleries of Scotland v Revenue and Customs: VDT 25 Nov 2005

Value Added Tax – pre-registration expenditure on fitting-out restaurant premises – invoices in respect of ‘services’ pre-dating registration by more than 6 months – whether recoverable as ‘input tax’ following on registration – Regulation 111(2) . .