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Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) … Continue reading Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

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 commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009

Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the supply of services by such organisations having ‘aims of a civic nature’. That phrase had … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

Finanzamt Koln-Nord v Wolfram Becker: ECJ 21 Feb 2013

ECJ Sixth VAT Directive – Article 17(2)(a) – Right to deduct input tax – Need for a direct and immediate link between an input and an output transaction – Criterion for determining that link – Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing … Continue reading Finanzamt Koln-Nord v Wolfram Becker: ECJ 21 Feb 2013

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

Loyalty Management UK Ltd v HM Revenue and Customs: CA 5 Oct 2007

The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to the companies accepting the loyalty cards against its sales. LMUK now appealed against refusal of … Continue reading Loyalty Management UK Ltd v HM Revenue and Customs: CA 5 Oct 2007

Revenue and Customs v Loyalty Management UK Ltd: ChD 22 Jun 2006

The taxpayer operated a substantial loyalty reward scheme (Nectar) for assorted companies. The Revenue appealed against an order allowing the company to reclaim input VAT. The court was asked now: ‘what is the proper characteristic, for VAT purposes, of the payment made by LMUK to those other suppliers; is it a payment for a redemption … Continue reading Revenue and Customs v Loyalty Management UK Ltd: ChD 22 Jun 2006

Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against … Continue reading Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

ECJ Articles 6(1) and 11(A)(1)(a) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, in respect of the definition of a supply of services and the constitution of the taxable amount, respectively, are to be interpreted as meaning that an undertaking to discontinue milk … Continue reading Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998

Once a right of deduction had been exercised because the inputs were for the purpose of investment work intended to be used in connection with taxable transactions, the authorities may not claim repayment merely because the taxpayer has been unable to use the goods or services for the intended purpose.‘in principle, the existence of a … Continue reading Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998

Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 13 Mar 2008

ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of input VAT according to the economic nature of the activity Calculation of the deductible proportion Citations: [2008] EUECJ C-437/06, [2008] … Continue reading Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 13 Mar 2008

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

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

Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003

ECJ Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being ‘lettings of immovable … Continue reading Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003

Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service charges amounted, at least in part, to third party consideration paid by LMUK to the … Continue reading Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth Council Directive 77/388/EEC – Right to deduction – Decision 2004/817/EC – Legislative provision of a Member State – Expenditure on goods and services – Extent of use of goods or services for non-economic purposes greater than 90% of total use … Continue reading Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Sixth Council Directive 77/388/EEC – Article 17 – Right to deduction – Partial deduction – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries – Services supplied to subsidiaries – Subsidiaries constituted in the form of partnerships – Article … Continue reading Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall. Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. … Continue reading Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

HM Revenue and Customs v Weald Leasing (Taxation): ECJ 2 Dec 2010

ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT K. Lenaerts, P C-103/09, [2010] EUECJ C-103/09, [2011] STC 596, [2011] BVC 118, [2011] STI 264 Bailii European Citing: Opinion – Weald Leasing (Taxation) ECJ 26-Oct-2010 ECJ Opinion – Value … Continue reading HM Revenue and Customs v Weald Leasing (Taxation): ECJ 2 Dec 2010

Faaborg-Gelting Linien v Finanzamt Flensburg: ECJ 2 May 1996

A non-takeaway restaurant is a supply of services, and a ferry supply was made from its place of business. The supply of prepared food and drink at a restaurant resulted from a whole series of services (including the preparation and service of the meal); and that since restaurant transactions were characterised by a cluster of … Continue reading Faaborg-Gelting Linien v Finanzamt Flensburg: ECJ 2 May 1996