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Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against … Continue reading Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise: QBD 16 Feb 1995

Supply of limousine service with airline ticket not separate taxable supply. It was incidental to the supply of air transport, and accordingly zero-rated. Citations: Times 16-Feb-1995, Ind Summary 03-Apr-1995 Statutes: Value added Tax Act 1983 3(2) Jurisdiction: England and Wales VAT, Transport Updated: 28 April 2022; Ref: scu.90175

Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991

The employers devised a VAT evasion scheme depending in part on the co-operation of the employees, but the employees themselves received no benefit. After giving evidence against their employers, the plaintiffs were dismissed. The employer appealed a finding of unfair dismissal, saying the employees were to be prevented from relying upon their unlawful agreement. Held: … Continue reading Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991

John Dee Ltd v Commissioners of Customs and Excise: QBD 17 Feb 1995

VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing. Citations: Times 17-Feb-1995 Statutes: Value Added Tax Act 1983 40(1)(n) Cited by: Appeal from – John Dee Ltd v Commissioners of Customs and Excise CA 20-Jul-1995 There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed. . … Continue reading John Dee Ltd v Commissioners of Customs and Excise: QBD 17 Feb 1995

Customs and Excise Commissioners v Dennis Rye Ltd: QBD 25 Jul 1995

The builder had purchased two plots of land which it held as trading stock. It sought to set off the the VAT on the costs, but the issue was how it should have been apportioned with respect to the acquisition of goods or services and non-taxable residual inputs including its office supplies. Held: The commisioners … Continue reading Customs and Excise Commissioners v Dennis Rye Ltd: QBD 25 Jul 1995

Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd: QBD 1 Jun 1995

Assessment to be for time entitlement to input arose, not period when deducted. Citations: Times 01-Jun-1995 Statutes: Value Added Tax Act 1983 Sch 7 Jurisdiction: England and Wales Citing: Appealed to – Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd CA 8-Aug-1996 The limitation period on recovery by Commissioners runs from … Continue reading Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd: QBD 1 Jun 1995

Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998

Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least twenty passengers and stopped for at least thirty minutes. The issue was to quantify the … Continue reading Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998

Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993

The Association held a dinner. Tickets were sold and the proceeds of the ticket sales were used to purchase the trophies. The Commissioners sought to charge output tax on the trophies, suggesting they were a separate supply. Held: Where a direct link could be shown between the giving of business assets and receipts from others … Continue reading Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993

Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles. Citations: Times 13-Apr-1995, Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1 Jurisdiction: England and Wales … Continue reading Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996

Liability for VAT was determined at date of supply of services not date of bill. Citations: Times 14-Feb-1996, [1996] STC 581 Statutes: Value Added Tax Act 1983 4 5 Jurisdiction: England and Wales Citing: Appeal from – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994 Time of supply on continuous service … Continue reading B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996

Gandhi Tandoori Restaurant v Customs and Excise Commissioners: VDT 1989

The court considered the use of R v Ghosh when considering whether dishonesty had been established under section 13 of the 1983 Act, saying: ‘It is to be observed that in section 13(1) the first requirement for liability to a penalty is that the taxpayer shall have done, or refrained from doing, something ‘for the … Continue reading Gandhi Tandoori Restaurant v Customs and Excise Commissioners: VDT 1989

Commissioners of Customs and Excise v Redrow Group Plc: HL 11 Feb 1999

Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as making, in the same transaction, both a supply of services to one … Continue reading Commissioners of Customs and Excise v Redrow Group Plc: HL 11 Feb 1999

Zen Internet Ltd v Customs and Excise: VDT 5 Apr 2004

VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – whether ‘dishonest’ – yes – appeal dismissed but reduction for mitigation increased Judges: Colin Bishopp C Citations: [2004] UKVAT V18563 Links: … Continue reading Zen Internet Ltd v Customs and Excise: VDT 5 Apr 2004

Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a ‘protected building’. Note (1) defines a protected building as both ‘a building which is … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

Prebble v Television New Zealand Ltd: PC 27 Jun 1994

(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

Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003

References: [2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73 Links: House of Lords, Bailii Coram: Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher … Continue reading Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003