FTTTx VAT – input tax on supply of motor car by sole trader – whether deduction of input tax precluded by Article 7 of the Value Added Tax (Input Tax) Order 1992 – car insured solely for business use – CCE v Upton considered – appeal allowed [2016] UKFTT 472 (TC) Bailii England and Wales … Continue reading Borton (T/A Contract Build) v Revenue and Customs (Vat – Cars : Input Tax): FTTTx 4 Jul 2016
Opco/Propco structure – lease of ‘turnkey’ care home – treatment of furniture, fixtures and equipment supplied by PropCo to OpCo – extent to which items are ‘incorporated’ or are ‘building materials’ for purposes of ‘builder’s block’ – whether single composite supply – zero rating – Article 6, Value Added Tax (Input Tax) Order 1992 [2021] … Continue reading Silver Sea Properties (Leamington Spa) Sarl v Revenue and Customs (VAT – Opco/Propco Structure – Lease of ‘Turnkey’ Care Home): FTTTx 7 Sep 2021
INPUT TAX – purchase by company of motor car – whether intended for use exclusively for the purposes of the business – whether intention on acquisition to make available for private use – VAT (Input Tax) Order 1992 Art 7(2E) and (2G) – appeal . .
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 … Continue reading Hellesdon Leather and Cloth Company Ltd v Revenue and Customs: FTTTx 4 May 2011
FTTTx VALUE ADDED TAX – VAT on the supply to the Appellant of a motor car – whether creditable as input tax – article 7 of the VAT (Input Tax) Order 1992 (SI 1992/3222) considered – requirement that the taxable person receiving the supply must not intend to make the motor car available for private … Continue reading Van-Lauren G Welds Ltd v Revenue and Customs: FTTTx 28 Feb 2011
VDT VALUE ADDED TAX – input tax – Bentley car purchased by credit hire business – VAT (Input Tax) Order 1992 art 7 – whether sufficient evidence of use for making taxable supplies to the exclusion of other uses – no – appeal dismissed. Citations: [2010] UKFTT 359 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Ravenfield Ltd v Revenue and Customs: FTTTx 30 Jul 2010
INPUT TAX – exclusion of credit for input tax – motor cars – purchase of motor car for purposes of the business – VAT (Input Tax) Order 1992 Article 7(2G)(b) – appeal allowed Citations: [2006] UKVAT V19474 Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 July 2022; Ref: scu.239007
VDT INPUT TAX – BMW motor car – taxpayer claiming car purchased and used by him solely for business purposes – taxpayer consequently claming entitlement to credit in respect of input tax – whether at date of supply taxpayer intending to make car available for private use – appeal dismissed – VAT (Input Tax) order … Continue reading Rudge v Revenue Customs: VDT 7 Jun 2006
VDT INPUT TAX-Purchase of motor vehicle-Vehicle intended and in fact used for business purposes only-Insured for business and private use-Business only policy not available-Sole proprietor of business-Keys of vehicle kept locked in desk in locked office-Whether vehicle ‘available for private use’-Yes-VAT (Input Tax) Order 1992, art 7(1)(a), 7(2E)(a), 7(2G)(b) Citations: [2005] UKVAT V19132 Links: Bailii … Continue reading Coleman v Revenue and Customs: VDT 20 Jun 2005
VALUE ADDED TAX – Claims for Input Tax – Vehicles – Fuel Charge – Miscellaneous – Sections 24 and 56 Value Added Tax Act 1994 – whether expenditure allowable as input tax – whether qualifying motor cars – Article 7, VAT (Input Tax) Order 1992 – Appeal dismissed. Citations: [2012] UKFTT 64 (TC) Links: Bailii … Continue reading King v Revenue and Customs: FTTTx 19 Jan 2012
VDT VALUE ADDED TAX – input tax – motor cars – whether recovery of input tax on acquisition blocked – VAT (Input Tax) Order 1992, art 7 – cars kept available for business use 24 hours a day – whether private use effectively excluded – yes – appeal allowed Citations: [2004] UKVAT V18631 Links: Bailii … Continue reading Masterguard Security Services Ltd v Customs and Excise: VDT 4 Jun 2004
The taxpayer bought a car for her business and sought to set off the input tax. Held: In order to be able to set off input tax in this way, it had to be his intention at the time when it was purchased, to use the vehicle exclusively for business purposes. In this case on … Continue reading Commissioners for Customs and Excise v Upton: CA 18 Apr 2002
INPUT TAX – Motor vehicle – Deduction of input tax in respect of lease charges – Appellant sole proprietor of business and owner (subject to lease) of vehicle – Vehicle insured for business and private use : no other cover available – Used by Appellant only for business purposes – Whether ‘made available for private … Continue reading Nl Lewis (T/A Care Design) v Revenue and Customs: VDT 15 Aug 2005
FTTTX Vat – Cars : Other – entitlement to credit for input tax on motorcar – Article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – physical or legal restraint as to private use – no – appeal dismissed [2016] UKFTT 686 (TC) … Continue reading Ireland Generator and Spare Parts Ltd v Revenue and Customs: FTTTx 17 Oct 2016
VDT Input Tax – VAT – Section 24 VATA 92 – Whether assets owned by Limited Liability Partnership to enable claim for input tax – Evidence of ownership or transfer of ownership – VAT (Input Tax) Order 1992, Article 7 – Personal use – Value of rental not commercially at arms length. [2010] UKFTT 142 … Continue reading Moto Self Drive (UK) Llp v Revenue and Customs: FTTTx 31 Mar 2010
FTTTx VAT – input tax- whether part in respect of supply of corporate meeting services disallowable on basis of an apportionment to business entertainment – ss 24 to 26 VATA 1994 – Article 5 VAT (Input Tax) Order 1992 INCOME TAX – whether costs described as being for corporate meeting services disallowable as business entertaining … Continue reading Merlin Scientific Llp v Revenue and Customs: FTTTx 4 Jun 2015
VALUE ADDED TAX – Exclusion of input tax credit for VAT charged on the supply of a motor car to a taxable person – art.7 VAT (Input Tax) Order 1992 (SI 1992/3222) – whether ‘relevant condition’ satisfied, that taxable person intends to use the motor car exclusively for the purposes of a business carried on … Continue reading ACL Leasing Ltd v Customs and Excise: VDT 21 Oct 2004
FTTTx VAT – entitlement to credit for input tax on motor cars – article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – intention to use car primarily for self-drive hire – evidence of entitlement to input tax where documents contradictory or missing … Continue reading Collins (T/A Unique Vehicles) v Revenue and Customs: FTTTx 28 Mar 2012
New motor car – Input tax – Exclusion from credit – Value Added Tax (Input Tax) Order 1992 – Satisfying the relevant condition – Intention to use exclusively for the purpose of a business – Intention to make available for private use Citations: [2007] UKVAT V20073 Links: Bailii Jurisdiction: England and Wales VAT Updated: 21 … Continue reading HM Electronics Ltd v Revenue and Customs: VDT 16 Feb 2007
FTTTX Value Added Tax; input tax; exclusion of credit for input tax; motor car; Value Added Tax (Input Tax) Order 1992 SI 1992 No 3222, Article 7. Citations: [2009] UKFTT 79 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 July 2022; Ref: scu.373594
The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input Tax. The sale of a car and the delivery to … Continue reading Commissioners of Customs and Excise v British Telecommunications Plc: HL 11 Feb 1999
INPUT TAX CREDIT – VAT incurred on provision of electric window blinds in a new dwelling house – whether these are goods ordinarily incorporated by builders building materials and therefore zero-rated or not – VAT (Input Tax) Order S1 1992/3222, arts 2 and 6 and group 5 of Schedule 8 VATA 1994. Appeal dismissed. Citations: … Continue reading Perry v Revenue and Customs: VDT 16 Jan 2006
VDT VALUE ADDED TAX – input tax – Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right of recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies … Continue reading Lincoln Assurance Ltd v Revenue and Customs: VDT 17 Mar 2008
VAT – Input Tax – whether two vehicles, a personalised number plate and items of clothing were business expenses and use was exclusively for business purposes-no – Appeal dismissed. Sections 25(3) and 73 of the Value Added Tax Act 1974 and Article 7 of the Value Added Tax (Input Tax) Order 1992. Citations: [2022] UKFTT … Continue reading Maddison and Ben Firth T/A Church Farm Revenue and Customs: FTTTx 26 May 2022
The taxpayer was sole director of a company. The company provided him with a car, and sought to recover the input VAT. The revenue disallowed the claim saying that it could not be shown to have been used exclusively for company business and not for private use. Held: The taxpayer had a contract with the … Continue reading Commissioners of Customs and Excise v Elm Milk Ltd: CA 3 Mar 2006
VDT VALUE ADDED TAX – preliminary issue – input tax – supplies of credit made by the Appellant to customers who exported goods outside the member states – whether there was a difference in meaning between the words ‘goods to be exported’ which appeared in the Sixth Directive and the words ‘the export of goods’ … Continue reading Barclays Bank Plc v Revenue and Customs: VDT 24 Oct 2005
VDT VALUE ADDED TAX – input tax -Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right to recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies – … Continue reading National Provident Institution v Customs and Excise: VDT 18 Feb 2005
VDT INPUT TAX – Range Rover Discovery bought and used entirely for business purposes – Whether on acquisition of motor car, Appellant intended to make motor car available to himself and others for private use – Yes – Value Added Tax (Input Tax) Order 1992, SI 1992/3222 article 7(2G)(b) Citations: [2003] UKVAT V17995 Links: Bailii … Continue reading Cherry (T/A Country Taverns of Oxford) v Customs and Excise: VDT 15 Jan 2003
VALUE ADDED TAX – input tax – partially exempt trader – agreed special method for attribution of residual input tax – credit card bank – securitisation of credit card receivables – assignment of receivables to Jersey trustee – trustee holding assigned receivables on trust for Jersey company which issued loan notes on security of receivables … Continue reading Capital One Bank (Europe) Plc v Revenue and Customs: VDT 9 Sep 2005
INPUT TAX – Exclusion of credit for input tax – Motorcars – Taxable person a company – Company purchasing cars for directors’ use – Whether exception to exclusion unavailable on basis that the cars were available for use for private purposes – Appeal dismissed – Value Added Tax (Input Tax) Order 1992, SI 1992/3222, Article … Continue reading McKay Demolitions (London) Ltd v Revenue and Customs: VDT 13 Sep 2005
The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input. Citations: Times 24-Mar-1998, Gazette 29-Apr-1998, [1998] EWCA Civ 480 Statutes: Value Added Tax (Input Tax) Order 1992 (1992 No 3222) Jurisdiction: England and Wales Citing: … Continue reading Commissioners of Customs and Excise v British Telecommunications Plc: CA 18 Mar 1998
The police authority purchased new cars, and sought to reclaim the VAT paid. The case was brought by judicial review because no appeal lay against the refusal of the Commissioners to allow this. A government scheme was intended to allow publicly funded bodies to make reclaims of VAT notwithstanding that they were not registered for … Continue reading Regina v Commissioners of Customs and Excise Ex Greater Manchester Police: CA 13 Mar 2001
FTTTx (Vat – Cars : Input Tax) VAT – input tax – purchase of motor car – Value Added Tax (Input Tax) Order 1992 – whether intention to make car available for private use – Commissioners of Customs and Excise v Elm Milk Ltd applied – appeal dismissed [2016] UKFTT 572 (TC) Bailii England and … Continue reading Venda Valet Ltd v Revenue and Customs: FTTTx 12 Aug 2016
The taxpayer, was sole director of a company. The company provided him with a car, and sought to recover the input VAT. Park J [2005] STC 776 Value Added Tax (Input Tax) Order 1992 7 England and Wales Citing: Cited – Elm Milk Ltd v Customs and Excise VDT 16-Apr-2004 . . Cited by: Appeal … Continue reading Commissioners of Customs and Excise v Elm Milk Ltd: ChD 3 Feb 2005
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts