Search Results for: VAT Act 1994 35(1)

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Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019

Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v … Continue reading Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019

Revenue and Customs v Wheels Private Hire Ltd: UTTC 8 Feb 2017

UTTC VAT – rental of taxis – optional insurance – Article 135(1)(a) Directive 2006/112/EC – section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 – whether insurance transaction for VAT purposes – yes – whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance – separate supplies – … Continue reading Revenue and Customs v Wheels Private Hire Ltd: UTTC 8 Feb 2017

Smith v Revenue and Customs: FTTTx 22 Nov 2012

FTTTx VAT – Do it yourself builders scheme – residential conversion – whether the existing building was non-residential – no – garage and extension to existing dwelling – Appeal dismissed – s 35(1) VAT Act 1994 Citations: [2012] UKFTT 713 (TC) Links: Bailii Statutes: VAT Act 1994 35(1) Jurisdiction: England and Wales VAT, Construction Updated: … Continue reading Smith v Revenue and Customs: FTTTx 22 Nov 2012

The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006

Value added tax – relevant charitable purpose– use of a building by a charity — whether the use of the building by a school was otherwise than in the course or furtherance of a building – whether the activity carried on by the school comprised a business for VAT purposes – no – whether charity … Continue reading The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006

Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016