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
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
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
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
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
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
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 – 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
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
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
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
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
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