INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added … Continue reading Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
FTTTx VAT – Default Surcharge; reasonable excuse; insufficiency of funds, whether economic climate, trading conditions relevant; Value Added Tax 1994, s 71 (1)(a); yes; appeal allowed Gordon Reid QC TJ [2014] UKFTT 866 (TC) Bailii Value Added Tax 1994 71 England and Wales VAT Updated: 02 November 2021; Ref: scu.536513
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether there was a reasonable excuse – delay in making payment by employed cashier -Appeal dismissed. Citations: [2011] UKFTT 240 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 November 2022; Ref: scu.442990
PROCEDURE – whether valid appeal made to the Tribunal – ss 83C, 83F and 83G Value Added Tax Act 1994 – yes – whether to reinstate proceedings following earlier strike-out under rule 8(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – no Citations: [2019] UKFTT 477 (TC) Links: Bailii Jurisdiction: England and … Continue reading Florida Foods Ltd (T/A Subway) v Revenue and Customs (Procedure : Whether Valid Appeal Made To The Tribunal): FTTTx 25 Jul 2019
VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – … Continue reading Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005
Value Added Tax – late payment of tax due (8 days) – default surcharge imposed – whether ‘reasonable excuse’ – Section 71 VATA 1994 – Appeal dismissed. Citations: [2011] UKFTT 421 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 21 October 2022; Ref: scu.443135
VALUE ADDED TAX – Appeal against default surcharges. Value Added Tax Act 1994 Sections 59, 70 and 71 – whether a reasonable excuse – no – Appeal dismissed Citations: [2019] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 October 2022; Ref: scu.635718
Value Added Tax – Default surcharge – Largest customer late in providing sales figures – Whether reasonable excuse – No – S.71 ~VATA 1994 Citations: [2006] UKVAT V19794 Links: Bailii Jurisdiction: England and Wales VAT Updated: 11 October 2022; Ref: scu.246113
Default Surcharge – insufficient cash to pay VAT by due date – Whether reasonable excuse – Yes – Appeal allowed – Value Added Tax Act 1994 sections 59 and 71 Citations: [2009] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.409114
Judges: Sir Geoffrey Charles Vos Ch, Underhill, David Richards LJJ Citations: [2016] EWCA Civ 1180, [2017] STC 696, [2016] BTC 44, [2017] 1 CMLR 37 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: At ChD – The Test Claimants In The FII Group Litigation v The Commissioners of Inland … Continue reading Franked Investment Income Group Litigation, The Test Claimants In v Revenue and Customs: CA 24 Nov 2016
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under European law. Held: As a matter of statutory construction, the claims were excluded by sections 78 … Continue reading Littlewoods Retail Ltd and Others v HM Revenue and Customs: ChD 19 May 2010
VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section … Continue reading Pinnacle Office Equipment Ltd v Revenue and Customs: FTTTx 11 May 2010
FTTTx VALUE ADDED TAX – assessments – best judgment – examination of till records – programming of till – whether transactions fully reflected in VAT returns – evidence showing omission of transactions from main records – assessments confirmed – penalties under s 60 VATA 1994 and Sch 24 FA 2007 also confirmed – appeals dismissed … Continue reading Serla Ltd v Revenue and Customs: FTTTx 25 Jun 2014
VDT VALUE ADDED TAX – default surcharge – reasonable excuse – whether delay due to previous accountant refusing to hand papers to new accountant – whether reliance on another – whether reasonable excuse – no – appeal dismissed – VATA 1994 s 59(7)(b) and 71(1)(b). Citations: [2008] UKVAT V20745 Links: Bailii Jurisdiction: England and Wales … Continue reading Khokhar (T/A Expresso Bar Ltd) v Revenue and Customs: VDT 17 Jul 2008
Value Added Tax – Zero rating in respect of buildings constructed for a relevant residential purpose – Facilities Building built together with Student Halls of Residence – Facilities including a common room, shop and bar – whether invoices for construction of whole building or parts thereof qualifying for zero-rating – VATA 1994, Schedule 8, Group … Continue reading University of St Andrews v Revenue and Customs: VDT 9 May 2005
The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014
VDT VAT – Default Surcharge – Late Return and Payment- whether reasonable excuse – s.71 (1) (b) Value Added Tax At 1994. Appeal dismissed. Citations: [2006] UKVAT V19460 Links: Bailii VAT Updated: 05 July 2022; Ref: scu.238986
Citations: [2005] EWHC 2414 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 04 July 2022; Ref: scu.234712
VDT VALUE ADDED TAX – three default surcharge – finance director of Appellant perpetrated large scale and complex fraud against the Appellant – the effect of the fraud was to reduce the cash flow of the Appellant and to reduce its profits – whether the Appellant had a reasonable excuse for each of the defaults … Continue reading CMS Peripherals Ltd v Revenue and Customs: VDT 8 Aug 2005
VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed Citations: [2004] UKVAT V18615 Links: Bailii Statutes: Value Added Taxes Act 1994 71(1)(b) VAT Updated: 11 June 2022; Ref: scu.199124
The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT vouchers. At first instance, the judge held that neither voucher increased VAT … Continue reading Commissioners of Customs and Excise v Hartwell Plc: CA 12 Feb 2003
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt. Held: The main building was listed, and the outbuilding was with in the curtilage as defined in the 1990 Act. Works to the outbuilding therefore … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002
The unincorporated association employed staff to provide services to its members. The cost was paid from subscriptions. Held: The provision of these services was chargeable to VAT, and the subscriptions were accordingly liable to VAT. Provisions within the constitution that such services were supplied by the association as agent for the members, were insufficient to … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: HL 4 Apr 2001
FTTTx VAT – application for permission to make late appeal – permission refused Citations: [2013] UKFTT 267 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – Romasave (Property Services) Ltd v Revenue and Customs FTTTx 3-Jun-2014 FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act … Continue reading Romasave Property Services Ltd v Revenue and Customs: FTTTx 26 Apr 2013
VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of legitimate expectation Citations: [2014] UKFTT … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs: FTTTx 29 Jan 2014
Construction of housing for a swimming pool connected to a listed building by walkway was zero rated. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 7-1 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79718
Vat – Penalties : Evasion -VALUE ADDED TAX – dishonest evasion penalty – whether the Appellant was dishonest within the meaning of Section 61 VATA 1994 – yes – appeal dismissed Citations: [2017] UKFTT 671 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 March 2022; Ref: scu.595445
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether Christmas and New Year closure of business and family bereavement amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 305 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442998
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether insufficiency of funds to pay tax amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 274 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442995
VAT – zero rating – modification or conversion of aircraft – supply of airborne surveillance and control system – additional role for existing aircraft – use of role-fit kits – whether modification or conversion – jurisdiction of Tribunal to reach decision on basis other than one put forward by parties – unusual importance of burden … Continue reading Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021
VALUE ADDED TAX – Whether supplies of insulated panels for conservatory roofs fall within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 – no – appeal dismissed Citations: [2021] UKUT 290 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 March 2022; Ref: scu.671212
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether absence of administrative assistant and upgrading of computer amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 March 2022; Ref: scu.442973
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service charges amounted, at least in part, to third party consideration paid by LMUK to the … Continue reading Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013
FTTTx Value Added Tax – Default Surcharge – whether ‘reasonable excuse’ for late payment – yes – VATA 1994, Section 71. Citations: [2012] UKFTT 72 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.450795
VALUE ADDED TAX- whether a supply of medical care by company supplying consultants and GP Specialists indirectly to NHS- Group 7 Schedule 9 VATA 1994 and Article 132 of the Principal VAT Directive [2021] STI 2671, [2021] UKUT 270 (TCC), [2021] STC 2310, [2021] BVC 516 Bailii England and Wales VAT Updated: 24 January 2022; … Continue reading Mainpay Ltd v Revenue and Customs: UTTC 1 Nov 2021
Claim to recover compound interest on overpayments of VAT to HMRC. Lord Neuberger MR, Longmore, Etherton LJJ [2011] EWCA Civ 429, [2011] BVC 246, [2011] STC 1371, [2011] STI 1441 Bailii Value Added Tax Act 1994 78 England and Wales VAT Updated: 18 January 2022; Ref: scu.443299
FTTTx VAT – Default Surcharge – Value Added Tax Act 1994, sections 59 and 71 – The cause of insufficiency of funds – Whether or not a reasonable excuse for late payment – yes for part of the non-payments for two periods – no for the remaining eight periods – allocation of payments – proportionality … Continue reading GH Preston Partnership v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 29 Apr 2016
FTTTx VAT – Default Surcharge – reasonable excuse – insufficiency of funds – whether trading conditions and economic climate relevant – Value Added Tax Act 1994, Section 71(1)(a) – No – appeal dismissed [2015] UKFTT 425 (TC) Bailii Value Added Tax Act 1994 71(1)(a) England and Wales VAT Updated: 03 January 2022; Ref: scu.552003
FTTtx Vat – Penalties : Reasonable Excuse – VAT – default surcharge – ss59 and 71, Value Added Tax Act 1994 – reasonable excuse – incorrect advice by a taxpayer’s accountant – incorrect information provided to the taxpayer’s accountant by HMRC over two years earlier – appeal dismissed [2015] UKFTT 379 (TC) Bailii England and … Continue reading Whiston Motor Factors Ltd v Revenue and Customs: FTTTx 6 Aug 2015
FTTTx VAT – default surcharges – late submission of Return and payments – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2015] UKFTT 62 (TC) Bailii Value Added Tax Act 1994 59 71 England and Wales VAT Updated: 28 December 2021; Ref: scu.543225
FTTTx VAT – default surcharge – late payment – whether reasonable excuse – No – Section 71 Value Added Tax Act 1994 – Appeal dismissed [2014] UKFTT 693 (TC) Bailii Value Added Tax Act 1994 71 England and Wales VAT Updated: 17 December 2021; Ref: scu.535146
Value Added Tax – Default Surcharge – s.71(1)(a) VATA 1994 – Lack of funds whether reasonable excuse – Inland Revenue repayment late – appeal allowed [2005] UKVAT V19063 Bailii England and Wales VAT Updated: 11 December 2021; Ref: scu.228558
VALUE ADDED TAX – default surcharges – five surcharges – insufficiency of funds -liquidation of a main supplier – bad debts – late payment of invoices – whether Appellant had a reasonable excuse for each default – no – appeal dismissed – VATA 1994 Ss 59(7)(b) and 71(1)(a) [2005] UKVAT V19346 Bailii England and Wales … Continue reading NACD Ltd v Revenue and Customs: VDT 22 Nov 2005
FTTTx VAT – Penalties for late submission of EC Sales Lists – whether reasonable excuse – No – Appeal dismissed – Value Added Tax Act 1994, Sections 66, 70 and 71 – Value Added Tax Regulations 1995 Regulations 21 and 22. [2014] UKFTT 265 (TC) Bailii England and Wales VAT Updated: 03 December 2021; Ref: … Continue reading Holmes v Revenue and Customs: FTTTx 13 Mar 2014
FTTTx VALUE ADDED TAX – Zero rating of the supply of a qualifying motor vehicle for handicapped person who usually uses a wheelchair – Items 2(A) and 2(f) and Note 5L Group 12 Schedule 8 VATA 1994 considered. Whether supply made to handicapped person/disabled wheelchair user for domestic or personal use – whether sufficient evidence … Continue reading John Martin Holdings Ltd v Revenue and Customs: FTTTx 27 Nov 2013
FTTTx VALUE ADDED TAX – Default surcharges imposed for late payments – whether ‘reasonable excuse’ – whether disproportionate – No – VATA 1994, Section 59 and 71 – Appeal Refused. [2013] UKFTT 690 (TC) Bailii England and Wales VAT Updated: 26 November 2021; Ref: scu.518600
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime. Held: Criminal conduct at common law or by statute can constitute unlawful means … Continue reading Total Network Sl v Revenue and Customs: HL 12 Mar 2008
Value Added Tax – late payment of tax due (8 days) – default surcharge imposed – whether ‘reasonable excuse’ – Section 71 VATA 1994 – Appeal dismissed. [2011] UKFTT 420 (TC) Bailii England and Wales VAT Updated: 02 November 2021; Ref: scu.443112
VALUE ADDED TAX – dishonesty – company accepting centrally issued assessments and failing to send in returns, or to correct the assessments – assessments significantly understating true liability- responsibility of directors – VAT Act 1994 s 61 – . .
Value Added Tax; exemptions; whether lease of refurbished and furnished flats an exempt supply; Value Added Tax Act 1994, Schedule 9 Group 1, Item 1(d), and Note 9. . .
Whether HM Treasury is obliged by law to admit The Company of Proprietors of Whitchurch Bridge to the scheme under section 33 of the Value Added Tax Act 1994 which enables certain bodies not registered for VAT to have repaid to them the VAT levied . .
The commissioners had served a notice on the taxpayer requiring him to pay security for his tax liabiities. He appealed out of time against the finding, and was prosecuted for having continued to trade without providing the security. He appealed. . .
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be . .
FTTTx VAT – notice of requirement to give security under para 4 of Schedule 11 to the Value Added Tax Act 1994 – appeal dismissed . .
Valued Added Tax – Default surcharge – Return and payment sent ten days late – Director and her husband went on holiday and did not submit Return and payment until after holiday until they checked on sufficient funds – whether reasonable excuse – . .
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