FTTTx VAT – Input tax – Sale of helicopter held in name of US entity on trust for civil aviation regulatory purposes to UK appellant – identity of supplier?- whether supply by UK company which provided invoice or by US legal owner trustee – supplier was the UK company which held beneficial interest – appeal … Continue reading Eastern Atlantic Helicopters Ltd v Revenue and Customs (Vat – Input Tax : Other): FTTTx 22 Apr 2016

Whether HMRC exercised discretion available to consider a document other than a valid invoice in assessing a claim to input tax deduction – NO, whether satisfactory documentation of export of goods from Community as required by Regulation 29(2) VAT . .

FTTTX VAT – Self-billing – failure to complete a self-billing agreement – HMRC aware of self-billing from various visits over many years – 4 traders deregistered – self-billing regulation 29(2) of VAT Regulations 1995 not apply – no – HMRC failed to consider discretion – appeal allowed. Citations: [2013] UKFTT 150 (TC) Links: Bailii Statutes: … Continue reading GB Housley Ltd v Revenue and Customs: FTTTx 15 Feb 2013

UTTC VAT – Self-billing – failure to complete a self-billing agreement – 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to . .

FTTTx VALUE ADDED TAX – input tax – section 24 VATA 1994 – regulation 29(2) VAT Regulations 1995 – whether there were taxable supplies by taxable persons – whether the appellant in possession of valid VAT invoices to support its input tax claim – discretion as to alternative evidence of the charge to VAT – … Continue reading McAndrew Utilities Ltd v Revenue and Customs: FTTTx 4 Dec 2012

FTTTx VAT – Input tax – Whether supplies made -no -Whether discretion under Regulation 29(2) VAT Regulations 1995 to accept other evidence exercised, or exercised unreasonably – no – Appeal dismissed Citations: [2013] UKFTT 169 (TC) Links: Bailii VAT Updated: 14 November 2022; Ref: scu.472293

VAT – Whether HMRC were unreasonable in the exercise of their discretion not to allow claims for input tax in absence of valid tax invoices – Yes – Whether the decision to refuse claims for input tax have been the same had HMRC acted reasonably – Yes – Appeal dismissed – Regulation 29(2) VAT Regulations … Continue reading Best Buys Supplies Ltd v The Commissionmers for Revenue and Customs: FTTTx 6 Jul 2010

Value Added Tax – Whether supply made – Deduction of input tax – Whether invoices identify goods – s.14(1)(g) VAT Regs 1995 – No – Whether discretion exercised under VAT Regulations 1995, Regulation 29(2) – Section not engaged – Whether reasons for decision can be varied – Yes – Appeal dismissed Citations: [2009] UKFTT 229 … Continue reading Plazadome Ltd v Revenue and Customs: FTTTx 4 Sep 2009