Search Results for: Sixth Council Directive 77/388/EEC on the harmonisation of laws relating to turnover taxes

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Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT only on the amount it received. It was held to be liable on the amount … Continue reading Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

Proceedings Brought by Forsakringsaktiebolaget Skandia (Publ): CA 20 Mar 2001

For a transaction to be exempt from VAT as an insurance transaction there had to be some contractual relationship between the insured and the company providing the cover against the risk. Here there was no sufficient connection the insurance services were bought from one company and payments made to another. Citations: Times 20-Mar-2001, C-240/99 Statutes: … Continue reading Proceedings Brought by Forsakringsaktiebolaget Skandia (Publ): CA 20 Mar 2001

Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001

Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable part of the taxable … Continue reading Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001

Commissioners of Customs and Excise v First National Bank of Chicago: ECJ 14 Jul 1998

The Bank dealt in foreign exchange, not charging a commission, but relying on the profit it made over a period between the prices at which respectively it bought and sold the currency. The Bank contended that the foreign exchange transactions were subject to VAT as supplies effected for a consideration and that the value of … Continue reading Commissioners of Customs and Excise v First National Bank of Chicago: ECJ 14 Jul 1998

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 provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere … Continue reading Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002

Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation. Held: The appeal failed. The legislation exempted the purchase of static caravans, but explicilty not ‘the supply of accomodation in a caravan or houseboat.’ There was … Continue reading Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

Insurancewide.Com Services Ltd v HM Revenue and Customs: ChD 15 May 2009

The taxpayers appealed against a finding that their business did not fall within the exemption from VAT of insurance brokers. They introduced possible customers to insurance companies via web-sites. Held: The company’s activities were in the nature of insurance brokers, and the business was within the scope of the exemption. Judges: Sir Edward Evans-Lombe Citations: … Continue reading Insurancewide.Com Services Ltd v HM Revenue and Customs: ChD 15 May 2009

Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003