The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime. Held: Criminal conduct at common law or by statute can constitute unlawful means … Continue reading Total Network Sl v Revenue and Customs: HL 12 Mar 2008
VALUE ADDED TAX – pump manufacturer – goods originally intended to be supplied and delivered to Hong Kong – delays – goods actually supplied and delivered to a site in UK – appellant zero rated the supplies – should have been standard rated – sections 1(1)(a), 7(2) and section 30 VAT Act 1994 – appeal … Continue reading Serfilco Europe Ltd v Revenue and Customs: VDT 23 Feb 2007
The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use. Held: The appeal failed. ‘the Kei was designed and constructed … Continue reading HM Revenue and Customs v Lt Cmdr Colin Stone; The Kei: ChD 5 Jun 2008
VALUE ADDED TAX – input tax – promotional scheme – manufacturer and distributor of domestic heating appliances awarding points to installers purchasing its appliances – points redeemable for gifts listed in catalogue -scheme run by marketing company which acquired and distributed the gifts – whether VAT included in marketing company’s invoices to Appellant recoverable input … Continue reading Baxi Group Ltd v Revenue and Customs: VDT 20 Jan 2006
VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed Citations: [2004] UKVAT V18615 Links: Bailii Statutes: Value Added Taxes Act 1994 71(1)(b) VAT Updated: 11 June 2022; Ref: scu.199124
FTTTx VAT – Default Surcharge – reasonable excuse – insufficiency of funds – whether trading conditions and economic climate relevant – Value Added Tax Act 1994, Section 71(1)(a) – No – appeal dismissed [2015] UKFTT 425 (TC) Bailii Value Added Tax Act 1994 71(1)(a) England and Wales VAT Updated: 03 January 2022; Ref: scu.552003
FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014
