VAT – assessment to recover disallowed input tax – section 24 of the Value Added Tax Act 1994 and regulations 13 and 14 of the Value Added Tax Regulations 1995 – whether input tax correctly disallowed – yes – appeal dismissed Citations: [2021] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 … Continue reading Knightsbridge Accountants Ltd v Revenue and Customs (VAT – Assessment To Recover Disallowed Input Tax): FTTTx 9 Feb 2021

VALUE ADDED TAX – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed Citations: [2019] UKFTT 480 (TC) Links: Bailii Jurisdiction: England and Wales VAT … Continue reading Westland Horticulture Ltd v Revenue and Customs (Procedure : Value Added Tax): FTTTx 25 Jul 2019

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

The tax-payer had assigned it’s business to the claimant, and with it the right to reclaim overpaid VAT. The commissioners appealed a finding that the right to claim a refund was assignable. Held: The appeal failed. The statute would have to have included a prohibition on assignment for one to be in place: ‘It was … Continue reading Midlands Co-Operative Society Ltd v HM Revenue and Customs: CA 9 Apr 2008

The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred. Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible. Judges: Blackburne J Citations: [2007] EWHC 1432 (Ch), Times … Continue reading Midlands Co-Operative Society Ltd v the Commissioners of HM Revenue and Customs: ChD 19 Jun 2007

VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A) Citations: [2019] UKUT 100 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and … Continue reading The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019

VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed [2015] UKFTT 209 (TC) Bailii Value Added Tax Act 1994 80(4A) England and Wales VAT Updated: 30 … Continue reading Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015

What are the requirements for a ‘claim’ for an amount of overpaid VAT for the purposes of section 80 of the Value Added Tax Act 1994 Lord Justice Floyd [2018] EWCA Civ 1106, [2019] 1 All ER 729, [2018] BVC 24, [2019] 1 WLR 165, [2018] STC 1404, [2018] STI 1112 Bailii Value Added Tax … Continue reading Bratt Autoservices Company Ltd v Hm Revenue and Customs: CA 18 May 2018

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

VALUE ADDED TAX – DIY Housebuilders’ Scheme – Retrospective Planning Permission obtained after claim for VAT refund submitted -whether work lawful – whether building designed as a dwelling – whether claim valid – Section 35 Value Added Tax Act 1994 – Note 2 of Group 5 in Schedule 8 to Value Added Tax Act 1994 … Continue reading Long and Another v Revenue and Customs: FTTTx 28 Jan 2021

Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable. Citations: Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785 Statutes: Value … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: CA 12 May 1998

VALUE ADDED TAX – Appeal against default surcharges. Value Added Tax Act 1994 Sections 59, 70 and 71 – whether a reasonable excuse – no – Appeal dismissed Citations: [2019] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 October 2022; Ref: scu.635718

FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 consideredINFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994 Citations: [2010] UKFTT 111 (TC) Links: Bailii … Continue reading Dear v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx VAT – application to strike out – jurisdiction of Tribunal – s 83(1) VATA – whether a decision by HMRC – whether an appealable matter – s 80 VATA Judges: Berner TJ Citations: [2009] UKFTT 262 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 83 VAT Updated: 17 August 2022; Ref: scu.409084

Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008

UTTC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016

UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016

FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009

VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – … Continue reading Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005

VDT Value added tax – input tax – business purpose – whether input tax on car registration number purchased from the Driver and Vehicle Licensing Agency recoverable – Value Added Tax Act 1994, section 24 – decision on the facts – yes Citations: [2005] UKVAT V19276 Links: Bailii VAT Updated: 04 July 2022; Ref: scu.238005

VDT ASSESSMENT -whether amount of tax due assessed to the best judgment of Customs – whether assessment excessive – appeal dismissed – VATA 1994 s73(1) Citations: [2005] UKVAT V19316 Links: Bailii Statutes: Value Added Tax Act 1994 73(1) VAT Updated: 04 July 2022; Ref: scu.238023

VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport Citations: [2018] UKUT 191 (TCC), [2018] STC … Continue reading Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

VAT – Administration : Accounting and Payment – default surcharge – can VAT credit under s 80 Value Added Tax Act 1994 be set against VAT for earlier periods which has already been paid – no – is a mistaken overpayment of VAT a reasonable excuse for late payment of VAT in respect of a … Continue reading K D Media Publishing Ltd v Revenue and Customs: FTTTx 22 Aug 2018

UTLC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTLC 13 Jun 2016

FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed. [2016] UKFTT 227 (TC) Bailii England and Wales VAT Updated: 13 January … Continue reading Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016

FTTTx VAT – Repayment claim – Whether submitted within four year time limit under s 80 Value Added Tax Act 1994 – No – Appeal dismissed [2015] UKFTT 613 (TC) Bailii England and Wales VAT Updated: 07 January 2022; Ref: scu.556393

Application for judicial review of a decision by the Defendants to require the Claimant to account for value added tax (‘VAT’) for a period of three years under the so-called reverse charge provisions contained in s. 8 of the Value Added Tax Act 1994 in respect of legal services provided in other jurisdictions and paid … Continue reading Medical Protection Society Ltd, Regina (On the Application of) v HM Revenue and Customs: Admn 6 Nov 2009

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

FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed [2014] … Continue reading Kendricks Planning Ltd v Revenue and Customs: FTTTx 6 Aug 2014

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 – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing … Continue reading Riverside Housing Association Ltd v Revenue and Customs: VDT 17 Nov 2005

Vat – Builders : Do -It-Yourself – VAT refund – Section 35 Value Added Tax Act 1994- whether construction of a building designed as a dwelling – Notes 2, 16 and 18 Group 5 schedule 8 VATA – yes – appeal allowed [2018] UKFTT 737 (TC) Bailii England and Wales VAT Updated: 30 November 2021; … Continue reading Tabb v Revenue and Customs: FTTTx 14 Dec 2018

FTTTx VAT – Default Surcharge – Whether claim under s 80 Value Added Tax Act 1994 made before or after due date – Whether reasonable excuse on facts [2013] UKFTT 597 (TC) Bailii VAT Updated: 25 November 2021; Ref: scu.517701

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – reasonable excuse – appeal dismissed [2013] UKFTT 364 (TC) Bailii VAT Updated: 17 November 2021; Ref: scu.513480

VALUE ADDED TAX – Assessment – Shop fitter and contractor – Whether assessment was made to best judgement – Whether bad debt relief applicable – Sections 73 and 36 VATA 1994 – Appeal dismissed . .

Value added tax – registration of companies, groups and divisions – consideration of decision by the Commissioners to degroup a company under section 43C of the Value Added Tax Act 1994 – extent of appeal to the tribunal from a degrouping decision . .

VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether . .

The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .