FTTTx VAT – partial exemption – special method – refusal of HMRC to approve special method – appropriateness of method – appeal dismissed – regulation 102, VAT Regulations 1995 [2015] UKFTT 76 (TC) Bailii VAT Regulations 1995 102 England and Wales VAT Updated: 28 December 2021; Ref: scu.543216
VAT – partial exemption – special method – reg 102, Value added Tax regulations 1995 – whether proposed method fair and reasonable and more fair and reasonable than existing method Citations: [2009] UKFTT 201 (TC), [2010] STI 1405 Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 October 2022; Ref: scu.409028
The company appealed against rejection of its appeal against a VAT assessment disallowing recovery of input tax. Judges: McCombe J Citations: [2009] EWHC 3245 (Ch), [2010] STC 742, [2010] BVC 208, [2010] STI 88 Links: Bailii Statutes: Value Added Tax Regulations 1995 102A Jurisdiction: England and Wales VAT Updated: 04 October 2022; Ref: scu.384132
FTTTx VALUE ADDED TAX – Residual Input Tax – Partial Exemption Special Method (floor-based) – whether ‘fair and reasonable’ – Regulations nos 101 and 102, VAT Regulations 1995 (1995 SI 2518) – Appeal continued, hearing merits in full – Provisional Approval. Citations: [2010] UKFTT 393 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 … Continue reading DCM (Optical Holdings) Ltd v Revenue and Customs: FTTTx 20 Aug 2010
VALUE ADDED TAX – partial exemption – opticians’ stores – special methods based on floor area agreed in 1997 and 1998 – special methods terminated by the Respondents in 2004 so that standard method applied – whether jurisdiction of the Tribunal is full or limited – limited – whether decision to terminate special methods was … Continue reading Banbury Visionplus Ltd and others v Revenue and Customs: VDT 26 Oct 2005
VALUE ADDED TAX – Company providing investment management and advice – taxable and exempt supplies – deduction of residual input tax – whether Standard Method and/or proposed Special Method ‘fair and reasonable’ – VATA Section 26 – Regulations 101 and 102 of VAT Regulations 1995 – Appeal Refused. Citations: [2008] UKVAT V20780 Links: Bailii Jurisdiction: … Continue reading Mcinroy and Wood Ltd v Revenue and Customs: VDT 21 Aug 2008
VALUE ADDED TAX … partial exemption – retail opticians using floor-space based special method – override notice served – whether notice properly served – whether PESM achieved fair result – no – whether override notice sufficiently precise -VAT Regulations 1995, regs 99, 101, 102. 102A, 102B – override notice properly served and valid – appeal … Continue reading Vision Express (UK) Ltd v Revenue and Customs: VDT 14 Nov 2008
VDT VAT – partial exemption and out-of-country supplies – relationship of methods of attributing residual input tax – Preliminary issues: (1) whether Commissioners had power under para 1(1) Schedule 11 VATA 1994 a. to conclude agreement with appellant as to manner of attributing supplies within reg 103(1) of VAT Regulations 1995; and b. to embody … Continue reading Royal and Sun Alliance Plc v Customs and Excise: VDT 18 Nov 2004
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
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005
FTTTx Value Added Tax – Capital expenditure – recovery of residual input tax – VATA 1994, Ss 25 and 26 – Fleming rule/Section 121 FA 2008 – VAT Regulations 1995, nos. 101 and 102 – principles of quantification – onus and standard of proof – appeal refused Citations: [2014] UKFTT 258 (TC) Links: Bailii Jurisdiction: … Continue reading NHS Lothian Health Board v Revenue and Customs: FTTTx 14 Mar 2014
Same Sex Paartner to Inherit as Family Member The claimant had lived with the original tenant in a stable and long standing homosexual relationship at the deceased’s flat. After the tenant’s death he sought a statutory tenancy as a spouse of the deceased. The Act had been extended to include as a spouse someone living … Continue reading Fitzpatrick v Sterling Housing Association Ltd: HL 28 Oct 1999
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the court had made each of 16 defendants liable for the full … Continue reading May, Regina v: HL 14 May 2008
A fire caused substantial damage to buildings. It arose from a ‘shim’ placed in a fuse box which then overheated. The parties disputed whose employee had inserted the shim. The Act under which the Regulations had been made was repealed and replaced and the new regime had a different wording which the court had found … Continue reading Morrison Sports Ltd and Others v Scottish Power: SC 28 Jul 2010
The appellant sought to challenge the level of costs sought by the claimant after she had succeeded in her appeal to the House. Though a relatively small sum had been awarded, the costs and success fee were very substantial. The newspaper claimed that the costs claimed infringed its right to freedom of expression. Held: The … Continue reading Campbell v MGN Ltd (No 2): HL 20 Oct 2005
Right of Recovery of Money Paid under Mistake Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap agreements were unlawful. Kleinwort Benson then sought restitution of … Continue reading Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998
The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without . .
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