There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed.

Citations:

Times 20-Jul-1995

Statutes:

Value Added Tax Act 1983 40(1)(n)

Jurisdiction:

England and Wales

Citing:

Appeal from – John Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995
VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 January 2023; Ref: scu.82533

A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible.

Citations:

Gazette 27-Mar-1996, Gazette 08-Nov-1995, Times 20-Oct-1995, Ind Summary 13-Nov-1995

Jurisdiction:

England and Wales

Citing:

Appeal from – House (T/A P and J Autos) v Commissioners of Customs and Excise QBD 7-Jan-1994
A VAT assessment issued by the Commissioners may cover several periods if the figures are calculable. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 December 2022; Ref: scu.81493

VAT – input tax – MTIC – appeal dismissed.

Citations:

[2013] UKFTT 790 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472772

Campaigning and related public relations activities of society properly part of the business activities and input tax reclaimable.

Citations:

Times 04-Feb-1998

Statutes:

Value Added Tax Act 1983 47(2)(a)

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.79369

The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement.

Citations:

Times 10-Dec-1997, [1998] STC 111

Statutes:

Value Added Tax Act 1983 Sch 6 Group 5

Jurisdiction:

England and Wales

Citing:

Appeal from – Commissioners of Customs and Excise v Civil Service Motoring Association Ltd Admn 24-Jan-1997
. .

Cited by:

Cited – Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise CA 11-Dec-2002
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 . .
Appealed to – Commissioners of Customs and Excise v Civil Service Motoring Association Ltd Admn 24-Jan-1997
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 November 2022; Ref: scu.79324

Citations:

[2003] STC 433, [2002] EWHC 2870 (Ch)

Links:

Bailii

Statutes:

EC 6th Council Directive 77/388/EEC, VAT Act 1994 31

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.467210

VATA 1994 s73 – incomplete records – assessment to ‘best of their judgment’ – whether all relevant evidence taken into account – prolonged delays by taxpayer – appeal dismissed

Citations:

[2012] UKFTT 638 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.466217

FTTTX VAT- input tax – charity selling animals for fixed donations-following Gables Farm decision supplies found to be zero-rated- whether charity entitled to recover input relating to such supplies -yes – appeal allowed

Citations:

[2012] UKFTT 437 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.466020

ECJ Taxation – VAT – Directive 2006/112/EC – Right to deduction – Adjustment – Theft of goods

Citations:

C-550/11ECLI:EU:C:2012:614, [2012] EUECJ C-550/11

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

VAT

Updated: 05 November 2022; Ref: scu.464811

Supply of prescription drugs is zero-rated allowing recoupment of input tax.

Citations:

Times 11-Feb-1997

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.79321

FTTTx Value Added Tax – Flat Rate Scheme – Trader seeking to withdraw retrospectively – permission refused by Respondents – Whether refusal ‘reasonable’ – Sections 83-84 Value Added Tax Act 1994 – Reg. 55 of VAT Regs. 1995 – Appeal dismissed

Citations:

[2012] UKFTT 358 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462773

VALUE ADDED TAX – incorrect self-billed invoice – whether liability for understated tax is on the customer or the supplier – held it is on the supplier absent a notice under section 29 VATA – whether the assessment for the understated tax made on the supplier could be successfully appealed against on the basis that HMRC should have (but did not) exercise their power to serve notice under section 29 – held it could not – appeal dismissed

Citations:

[2012] UKFTT 369 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462799

Time limits. VAT repayment. Interest.

Citations:

[2012] UKFTT 345 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462752

FTTTx VAT – MTIC fraud – contra trading – whether fraudulent VAT evasion established – only in relation to some defaults – whether connection to fraud established – yes, both directly and through contra trader – whether Appellant should have known of the connection – yes – appeal dismissed

Citations:

[2012] UKFTT 374 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462759

FTTTx VAT – Input Tax – The Appellant a ‘not for profit’ incorporated Society providing welfare and charitable services for sick and injured animals – Was the Appellant entitled to recover VAT on veterinary fees – No – The Pet Aid scheme was a non-economic activity – the veterinary supplies made to the pet owners not to the Appellant – Appeal dismissed

Judges:

Judge Michael Tildesley OBE, Mohammed Farooq

Citations:

[2012] UKFTT 362 (TC), [2012] STI 2521, [2012] SFTD 1142

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462758

FTTTx VAT – ASSESSMENT – Unexplained discrepancies between SAGE records and VAT returns – No evidence substantiating some of the Appellant’s input tax claims – Assessment derived from the figures in the SAGE records – HMRC’s assessment rational and reasonable – Misdeclaration penalty correctly calculated – no mitigating circumstances – Appeal dismissed

Citations:

[2012] UKFTT 373 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462742

FTTTx VAT – default surcharge – reasonable excuse

Citations:

[2012] UKFTT 354 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462757

FTTTx VAT – supplies by a students’ union – was it run essentially voluntarily – no – output tax was properly payable and an appeal in respect of a reclaim for overpaid tax is dismissed.

Citations:

[2012] UKFTT 331 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462749

FTTTx Value Added Tax – Claim for input tax that was out of time – Appeal dismissed

Citations:

[2012] UKFTT 346 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462744

FTTTx VAT -Section 35 VAT Act 1994 – the DIY Refund Scheme- HMRC refused the claim by the Appellants for a VAT refund on the grounds that at the time the development took place the correct statutory planning permission was not in place – appeal dismissed

Citations:

[2012] UKFTT 257 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462652

FTTTx VAT: penalty surcharge; extra statutory concessions correctly applied; alleged delays in banking cheques for VAT; calculation of penalty; Appellant claims unaware of inclusion in the penalty surcharge regime

Citations:

[2012] UKFTT 218 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462631

VAT – dishonest evasion penalty – recovery from company officer – dishonest evasion of company admitted – whether conduct giving rise to penalty attributable to Appellant’s dishonesty – held yes – appeal dismissed

Citations:

[2012] UKFTT 173 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462639

VAT PENALTY – section 60 Value Added Tax 1994 penalty- appellant’s dishonest repayment claim of pounds 60,038 – no invoices or other evidence to justify repayment – costs awarded against the appellant arising from her failure to respond to correspondence from the respondents or to attend the hearing.

Citations:

[2012] UKFTT 226 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462646

Value Added Tax – Whether capital costs, incurred by the Appellant, were directly and immediately related to supplies made by the Appellant, so as to rank as deductible input tax – how supplies under a licence, rather than a lease or sub-lease were treated for VAT purposes – how to deal with a relatively minor category of supplies made by the Appellant to its parent company – decision in principle – Appeal allowed

Citations:

[2012] UKFTT 170 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462614

VAT – input tax – insufficient evidence to justify claim – appeal dismissed.

Citations:

[2012] UKFTT 201 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462593

Default surcharge – change in relationship with major customer – impact on cash flow – possible illness of accountant – reasonable excuse – no – appeal dismissed

Citations:

[2012 UKFTT 175 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462581

ECJ Reference for a preliminary ruling First and Sixth VAT directives – Principles of fiscal neutrality and proportionality – Rules concerning rounding of amounts of VAT Rounding down per item

Citations:

[2008] EUECJ C-484/06, C-484/06

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – Koninklijke Ahold v Staatssecretaris van Financi ECJ 24-Jan-2008
(Opinion) The court considered the application of rounding procedures to VAT. Two issues arose: whether rounding was to be applied on a per item or per receipt basis and whether the matter was governed by national or Uuropean laws.
Held: There . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 01 November 2022; Ref: scu.460497

The limitation period on recovery by Commissioners runs from date of return, not the accounting period.

Citations:

Times 08-Aug-1996, [1996] STC CA 1105

Statutes:

Value Added Tax Act 1983 Sch 7 para 4(5)

Jurisdiction:

England and Wales

Citing:

Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995
Assessment to be for time entitlement to input arose, not period when deducted. . .

Cited by:

Appealed to – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995
Assessment to be for time entitlement to input arose, not period when deducted. . .
Cited – DFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 31 October 2022; Ref: scu.79377

Appeal by the Commissioners of Customs and Excise from a judgment of Mr. Justice Dyson when he dismissed an appeal by the taxpayer, British Telecommunications Plc (‘BT’), from a decision of a Value Added Tax Tribunal which discharged an assessment to output tax. The appeal raises a question of general importance both in the United Kingdom and in other Member States on the common system of value added tax upon which there is as yet no decision of the European Court of Justice.
The case is concerned with the liability to output tax of a taxable trader who makes continuous supplies of goods or services and invoices and receives payment from customers at periodic intervals in the course of a continuing contractual relationship with the customer. Such arrangements are commonplace, particularly in relation to the supply of utilities, though they are not confined to such cases.

Judges:

Nourse, Millett, Tucker LJJ

Citations:

[1996] STC 818, [1996] EWHC 384 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.465693

VAT was not payable on overpayments by customers which were retained and then set off against later accounts to the same customers.

Citations:

Gazette 30-May-1996, Times 14-May-1996

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.79371

VAT which had been imposed by UK on gaming machines was compatible with the EC Directive.

Citations:

Times 24-Feb-1994, Ind Summary 28-Feb-1994

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.87658

The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement.

Citations:

Ind Summary 24-Oct-1994, [1995] STC 279

Jurisdiction:

England and Wales

Citing:

Appeal from – Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise QBD 25-Oct-1993
A taxpayer accepting the Scheme H calculation basis cannot reclaim overpayments. . .

Cited by:

Cited – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 October 2022; Ref: scu.81093

VAT was to be charged on the price as sold to unregistered agents, not on the open market value of goods.

Citations:

Times 01-Jun-1994, Independent 03-Jun-1994

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.80542

The services of a company representing an unrecognized nation may be chargeable. The court must consider ‘what is the true and substantial nature of the consideration given for the payment’.

Judges:

Nolan LJ

Citations:

Ind Summary 13-Sep-1993

Jurisdiction:

England and Wales

Cited by:

Cited – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 October 2022; Ref: scu.78490

A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had given a wide meaning to the word ‘defective’ in section 5(1) so as to render indictments capable of deciding the issue that properly should be determined between the Crown, on the one hand, and the defendant on the other’.

Citations:

Times 08-Dec-1998

Statutes:

Value Added Tax Act 1994 72(8), Indictments Act 1915 5(1)

Jurisdiction:

England and Wales

Cited by:

Cited – Regina v Alibhai and Others CACD 30-Mar-2004
The defendants appealed against their convictions for conspiracy to manufacture and distribute counterfeit Microsoft products. They said that inadequate disclosure had been provided by Microsoft. The principal witness was a participating informant . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 October 2022; Ref: scu.88113

Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability.

Citations:

Times 13-Dec-1994, [1995] STC 217

Statutes:

Value Added Tax Act 1983 39(1)

Jurisdiction:

England and Wales

Cited by:

Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004
VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 October 2022; Ref: scu.86522

DEFAULT SURCHARGE – Reasonable excuse – Late payment – Shortage of funds – Appellant factored debts on basis that it could draw down amounts required to pay VAT – Appellant notified debt-factor of intention to draw down but received payment from debt-factor seven minutes late – Appellant unable to meet 3.30pm deadline for payment to Commissioners – Whether delay in receiving payment from debt-factor foreseeable – No – Whether reasonable excuse for late payment of tax – Yes
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Appellant had team of two individuals to arrange electronic transfers – Senior member of team unexpectedly absent on account of son’s illness – Junior member of team failed to activate payment by 3.30pm on the due date – Whether reasonable excuse – Yes

Citations:

[2004] UKVAT V18900

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.221133

‘Evasion’ means not paying when falling due – it does not import a requirement to establish a permanent intention.

Citations:

Ind Summary 23-Jan-1995

Statutes:

Value Added Tax Act 1983 39-1

Jurisdiction:

England and Wales

VAT

Updated: 08 October 2022; Ref: scu.86521

VAT prosecutors should allege particular complaints if possible, not general.

Citations:

Times 12-Mar-1996

Statutes:

Value Added Tax Act 1983 39(1) 39(2) 39(3)

Jurisdiction:

England and Wales

VAT

Updated: 08 October 2022; Ref: scu.86376

FTTTx VAT – Bed and Breakfast business carried on by one Appellant who is also partner in farm with other Appellant – Self-catering accommodation part of farm business – Direction to treat both business as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) – Whether direction reasonably made – Yes-Appeal dismissed

Citations:

[2011] UKFTT 865 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.450933

ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions

Citations:

C-524/10, [2011] EUECJ C-524/10

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

Cited by:

Opinion – Commission v Portugal C-524/10 ECJ 8-Mar-2012
Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 September 2022; Ref: scu.444663

Order

Citations:

[2016] UKUT 333 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 September 2022; Ref: scu.567367

FTTTx VALUE ADDED TAX – bed and breakfast carried on from farmhouse by one appellant, and a farming business carried on by that appellant, her husband and son in partnership – direction to treat appellants as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) -whether direction reasonably made – no – appeal allowed.

Citations:

[2011] UKFTT 469 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443169

Value Added Tax – Request for voluntary registration refused to an intending trader – Supplies intended to be made of second-hand cars from Spain to other European countries (principally Germany and Italy, and not the UK) – Whether a business was currently being conducted – Appeal allowed

Citations:

[2011] UKFTT 465 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443163

FTTTx VAT – Default Surcharge s 59 VATA – – reasonable excuse: no on the facts – proportionality

Citations:

[2011] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443161

Section 80 VATA 1994 – Section 121 Finance Act 2004 – whether a claim was made within time – appeal dismissed

Citations:

[2011] UKFTT 406 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443156

FTTTx REGISTRATION – Effective date – Application to change – Whether reasonable to refuse application for earlier date – Whether genuine misunderstanding or error in choosing original registration date

Citations:

[2011] UKFTT 316 (TC)

Links:

Bailii

VAT

Updated: 17 September 2022; Ref: scu.443063

VAT – Penalty for failure to notify obligation to register – section 67 VATA 1994 – Appellants applied to be registered for VAT on the basis of TOGC and estimated turnover above threshold – subsequently made nil VAT returns and applied to deregister on basis that business in fact transferred to a separate company so that they had never traded – held that no such transfer took place and VAT registration was required – penalty upheld

Citations:

[2011] UKFTT 222 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443012

VALUE ADDED TAX – claim to deduct as input tax the VAT charged on the supply of a motor car, business entertainment expenditure and expenditure on clothing and ‘meals/trips’ – the motor car was acquired with the intention that it would be used exclusively for the purposes of the Appellant’s business but no legal or physical restraint was put on its use to prevent it being used for private use – the motor car was therefore made available for private use following Customs and Excise Commissioners v Upton (t/a Fagomatic) and the claim in respect of it failed pursuant to the VAT (Input Tax) Order 1992, paragraph 7 – likewise the claim in respect of business entertainment expenditure failed pursuant to paragraph 5 of the same Order – but the claims in respect of clothing and ‘meals/trips’ were allowed as being relative to goods or services used or to be used for the purposes of the Appellant’s business – appeal allowed in part

Citations:

[2011] UKFTT 292 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443046

FTTTx VAT – construction of skate park by registered charity – is the skate park a building – no – group 5 schedule 8 VAT Act 1994 – appeal dismissed

Citations:

[2011] UKFTT 190 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.442956

Reference to Europe.

Citations:

[2011] UKFTT 67 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Reference From – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 September 2022; Ref: scu.442782

ECJ Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax payable on the manufacture, assembly, admission or import of vehicles.

Citations:

C-106/10, [2011] EUECJ C-106/10

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

VAT

Updated: 17 September 2022; Ref: scu.442295

A travel agent sold holidays at a discount, but still paid the full list price to the tour operator. The tour operator remained liable for VAT on the full price as paid to him. The discount was entirely between the travel agent and his client.

Citations:

Times 25-Jul-2000, Gazette 20-Jul-2000

Jurisdiction:

England and Wales

VAT

Updated: 13 September 2022; Ref: scu.79384

Value Added Tax – under-declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to ‘cash ups’ – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.

Citations:

[2011] UKUT 111 (TCC), [2011] STC 1457, [2011] BVC 1623, [2011] STI 1216

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 September 2022; Ref: scu.440815

Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.

Citations:

[2011] UKUT B6 (TCC), [2011] STI 640

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 September 2022; Ref: scu.440809

ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations.

Citations:

C-107/10, [2011] EUECJ C-107/10

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 12 September 2022; Ref: scu.439753

ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.

Citations:

C-453/09, [2011] EUECJ C-453/09

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

VAT

Updated: 12 September 2022; Ref: scu.439751

ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.

Citations:

C-441/09, [2011] EUECJ C-441/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 12 September 2022; Ref: scu.439750

FTTTx VAT default surcharge — whether reasonable excuse — section 59 (7) Value Added Tax Act 1994 — distress caused by fear of redundancy — appeal allowed

Citations:

[2011] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428222

VAT – agents’ commissions in respect of third party purchases paid in cash by mail order companies – whether directly applicable right under Second Directive to retrospective reduction in consideration for goods supplied between 1 April 1973 and 31 December 1977 – whether question to be referred to the ECJ
Remedy – whether directly effective EU right to compound interest – whether satisfied by payment in accordance with s 78 VATA – binding effect of John Wilkins – whether EU law requires the remedy to be available under VATA and enforceable in the Tribunal – whether questions to be referred to the ECJ – Littlewoods

Citations:

[2011] UKFTT 31 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428225

VAT – MTIC – whether transactions connected with the fraudulent evasion of VAT – yes – whether Appellant knew or should have known this – yes

Citations:

[2011] UKFTT 9 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428218

VALUE ADDED TAX – Supplies of ferret food – whether zero-rated as supplies of animal feeding stuffs under general item 2 of Group 1, Schedule 8, VATA or standard-rated pursuant to excepted item (6) of that Group as being supplies of ‘pet foods’ – whether ferrets are pets – held that ferrets are a pet species notwithstanding that a minority of ferrets kept in the UK are working ferrets and not pets – held that the supplies were intended by the Appellant for feeding ferrets generally and were therefore supplies of pet food – appeal dismissed

Citations:

[2011] UKFTT 19 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428226

VAT – input tax – disallowance – whether there had actually been any supply of services to which the relevant VAT invoices related – held in part no, and to that extent the input VAT should be disallowed – whether the remaining input VAT should be disallowed for failure to provide other evidence of the charge to input VAT subsequently required by HMRC under the proviso to Regulation 29(2) VAT Regulations 1995 – held the enquiries raised by HMRC did not amount to a ‘direction’ under that proviso but in any event no such direction could be made after the right to deduct had arisen – principle of legal certainty would be infringed – appeal allowed in part

Citations:

[2011] UKFTT 10 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428212

Value Added Tax – VAT Regulations 1995, Regulation 134 – Zero Rated Supply – whether conditions met of supply to a person in another member state – supply of car – identity of car disguised or missing – condition met. Appeal allowed.

Citations:

[2011] UKFTT 5 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428208

Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.

Citations:

[2009] UKUT 175 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428188

Partial exemption Special Method of attribution of residual input tax

Citations:

[2010] UKUT B21 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428178

This is an appeal against part of the decision of Mr Colin Bishopp sitting as a judge of the First Tier Tribunal (Tax) released on 15th July 2009, in proceedings by way of two conjoined appeals against the disallowance of the recovery of input tax paid by Grimsby College Enterprises Limited (‘the Company’) in connection with the construction and equipping of a new engineering centre

Citations:

[2010] UKUT 141 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428156

Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994

Citations:

[2010] UKUT 360 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428167

UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1)

Citations:

[2010] UKUT 115 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428150

ECJ Sixth VAT Directive – Article 26 – Special scheme for travel agents and tour operators – Scope – Sale of opera tickets without the provision of supplementary services.

Citations:

C-31/10, [2010] EUECJ C-31/10

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 31 August 2022; Ref: scu.427331

FTTTx INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – no – whether company should have known of connection to fraud – no – appeal allowed

Citations:

[2010] UKFTT 412 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – HMRC v Greener Solutions UTTC 18-Jan-2012
UTCC INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – yes-appeal allowed
Greener Solutions sought repayment of the input tax incurred in respect of mobile telephones it had bought . .
Cited – Bilta (UK) Ltd and Others v Nazir and Others ChD 30-Jul-2012
The company was said to have engaged in a fraud based on false European Trading Scheme Allowances, and had been wound up by the Revenue. The liquidators, in the company name, now sought recovery from former directors and associates.
Held: The . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 31 August 2022; Ref: scu.426552

VAT – Default surcharge – no reasonable excuse – Appeal dismissed.

Citations:

[2010] UKFTT 504 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 August 2022; Ref: scu.426643

MTIC fraud – whether Appellant ‘knew or ought to have known’ of fraud in deal chains – Kittel test as reviewed in Mobilx Ltd (In Administration) -v- HMRC[2010]EWCA Civ 517 – apparently conflicting evidence as to the deal chains – identification of HMRC’s loss – extent and relevance of due diligence by Appellant – commercial reality of transactions – appeal dismissed.

Citations:

[2010] UKFTT 452 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426589

VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Appeals lodged almost 14 and 21 months out of time – whether there is an obligation on the Tribunal on such applications to consider the criteria in CPR 3.9(1) pursuant to Sayers v Clarke Walker – held there is no such obligation – held the relevant criterion in accordance with which the Tribunal’s discretion to extend time should be exercised is that such exercise should apply the overriding objective of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to deal with cases fairly and justly (see: rule 2(2)) – in the exercise of the discretion applying the overriding objective, the Tribunal balanced, on the one hand, its assessment of the Appellant’s culpability in delaying appealing and the prejudice to HMRC in terms of the public interest in good administration and legal certainty, and, on the other hand, the loss and injury which would be suffered by the Appellant if an extension of time was refused – held that on conducting this balancing exercise in the exceptional circumstances of the case the loss and injury which would be suffered by the Appellant if an extension were refused outweighed the Appellant’s culpability and the prejudice to HMRC – time to appeal extended accordingly – allocation of the appeals to the Complex category – time for HMRC to send or deliver their statement of case extended

Citations:

[2010] UKFTT 449 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426587

VAT – input tax – alleged MTIC fraud and contra-trading – fraud established – whether Appellant ‘knew or should have known’ – yes – it knew – appeal dismissed

Citations:

[2010] UKFTT 431 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426591

Five default surcharges – insufficiency of funds following Foot and Mouth outbreak – Reliance on incorrect advice from HMRC – Whether reasonable excuse – Yes in respect of four default surcharges – appeal allowed in part

Citations:

[2010] UKFTT 446 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426576

VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Sch 8, Gp 1, excepted item 4

Citations:

[2010] UKFTT 418 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426577

FTTTx VAT – DIY housebuilders scheme – residential conversion – part of converted building used as a garage – apportionment of VAT claim – VATA, s 35(1D)

Citations:

[2010] UKFTT 458 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426566

VAT – Do-It-Yourself Builders Scheme – whether a newly constructed dwelling attached to a pontoon permanently fixed to the land – which was designed to float or rest on the river bed could classed as a building for the purposes of Section 35 of the VAT Act 1994

Citations:

[2010] UKFTT 462 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426569

Zero-rating; VAT on sales of donated items; Charities Acts 1993 and 2006; definition of ‘charity’; charitable status; section 30 VATA 1994 (Group 15, item 1 of Schedule 8); Public Notice 701/1

Citations:

[2010] UKFTT 426 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426573

VALUE ADDED TAX – MTIC-sale of Urine Testing Strips- appellant’s repayment claim refused on grounds that the appellant knew or ought to have known that the transaction was part of an MTIC fraud – set off of pounds 6,372,415.99 and pounds 6,689,480.88 of VAT by two contra traders – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant argued ‘abuse of power’ HMRC failing to notify of potential fraud, which gave rise to a loss of the appellant’s ‘legitimate expectation’ – tribunal’s power to hear – yes – no ‘abuse of power’ or of the appellant’s ‘legitimate expectation’ – appeal dismissed

Citations:

[2010] UKFTT 451 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426572

FTTTx Value Added Tax- Best Judgement – Claim for input tax – Wastage allowance too high – Insufficient evidence to support claim- assessment reasonable in circumstances – Appeal dismissed

Citations:

[2010[ UKFTT 440 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426584