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
There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed. Citations: Times 20-Jul-1995 Statutes: Value Added Tax Act 1983 40(1)(n) Jurisdiction: England and Wales Citing: Appeal from – John Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995 VAT Tribunal has an appellate not a supervisory jurisdiction – … Continue reading John Dee Ltd v Commissioners of Customs and Excise: CA 20 Jul 1995
FTTTX VAT – exempt supplies – pitches for mobile homes – voluntary disclosure for periods 04/89 to 12/96 – claim to repayment of output tax – Group 1 Schedule 6 VAT Act 1983 – seasonal pitches – supplies properly standard rated – appeal dismissed Citations: [2013] UKFTT 159 (TC) Links: Bailii Statutes: Value Added Tax … Continue reading Tallington Lakes Ltd v Revenue and Customs: FTTTx 28 Feb 2013
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement. Citations: Times 10-Dec-1997, [1998] STC 111 Statutes: Value Added Tax Act 1983 Sch 6 Group 5 Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Civil Service Motoring Association … Continue reading Commissioners of Customs and Excise v Civil Service Motoring Association: CA 10 Dec 1997
Supply of prescription drugs is zero-rated allowing recoupment of input tax. Citations: Times 11-Feb-1997 Statutes: Value Added Tax Act 1983 Jurisdiction: England and Wales VAT Updated: 05 November 2022; Ref: scu.79321
Extensive work on an existing building may be more than a conversion and therefore may be zero-rated. Citations: Times 20-Dec-1996, Gazette 29-Jan-1997, [1996] EWCA Civ 1171 Links: Bailii Statutes: Value Added Tax Act 1983 Grp 8 Sch 5 Note 1A Jurisdiction: England and Wales Citing: Appeal from – Customs and Excise Commissioners v Marchday Holdings … Continue reading Commissioners for Customs and Excise v Marchday Holdings Limited: CA 11 Dec 1996
The limitation period on recovery by Commissioners runs from date of return, not the accounting period. Citations: Times 08-Aug-1996, [1996] STC CA 1105 Statutes: Value Added Tax Act 1983 Sch 7 para 4(5) Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995 … Continue reading Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd: CA 8 Aug 1996
The offence of VAT evasion can be proved without the need to show an intent to make a permanent default. Citations: Gazette 16-Dec-1994 Statutes: Value Added Tax Act 1983 3991) Jurisdiction: England and Wales VAT, Crime Updated: 25 October 2022; Ref: scu.88433
Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability. Citations: Times 13-Dec-1994, [1995] STC 217 Statutes: Value Added Tax Act 1983 39(1) Jurisdiction: England and Wales Cited by: Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004 … Continue reading Regina v Dealy: CACD 13 Dec 1994
A party hostess had been allowed to buy for pounds 20.76 a blouse with a catalogue price of pounds 27.99. Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference pounds 7.23: ‘The second question involved the value of the barter element in the supply of the … Continue reading Rosgill Group Ltd v Commissioners of Customs and Excise: CA 23 Apr 1997
‘Evasion’ means not paying when falling due – it does not import a requirement to establish a permanent intention. Citations: Ind Summary 23-Jan-1995 Statutes: Value Added Tax Act 1983 39-1 Jurisdiction: England and Wales VAT Updated: 08 October 2022; Ref: scu.86521
‘questions as to the nature and scope of an appeal brought pursuant to section 40 of the Value Added Tax Act 1983 (as amended) (the 1983 Act) to a Value Added Tax Tribunal constituted in accordance with Schedule 8 to the 1983 Act. It’ Citations: [1995] EWCA Civ 62 Links: Bailii Jurisdiction: England and Wales … Continue reading John Dee Ltd v Commissioners of Customs and Excise: CA 12 Jul 1995
Judges: Lightman J Citations: [1997] EWHC Admin 171, [1997] STC 400 Statutes: Value Added Tax Act 1983 Jurisdiction: England and Wales Cited by: Appeal from – 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 … Continue reading Commissioners of Customs and Excise v Westmorland Motorway: Admn 21 Feb 1997
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
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
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
Tribunal may consider potential uses to see if ‘existing’ building. Citations: Times 22-Jun-1994 Statutes: Value Added Tax Act 1983 Sch5 VAT Updated: 15 May 2022; Ref: scu.79337
Where a subsidiary company was sold outside the VAT group. The commissioners had no discretion, but when the two shares in the company were transferred into a charitable trust, the grouping for VAT was no longer applicable. Citations: Times 11-Aug-2000, Gazette 27-Jul-2000 Statutes: Value Added Tax Act 1983 VAT Updated: 15 May 2022; Ref: scu.79368
Zero rating for material to be made up into children’s clothing is valid only if clothing is not suitable other uses. Citations: Gazette 29-Jul-1992 Statutes: Value Added Tax Act 1983 Sch 5 Grp 17 Itemm1 VAT Updated: 10 May 2022; Ref: scu.79319
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
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
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
Actual not constructive knowledge of a VAT return error was needed to justify a bar on claims. Citations: Ind Summary 19-Jun-1995 Statutes: Value Added Tax Act 1983 Sch 7 para4(5) Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79739
Companies accounting for VAT together are treated as single taxable person. VAT was payable when a credit service was paid if the Company provides credit for customers. Citations: Times 15-Dec-1993, Ind Summary 13-Dec-1993 Statutes: Value Added Tax Act 1983 29 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79726
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
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
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
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
Output tax payable when advance payment made without any trust to payer. Citations: Times 01-Feb-1995 Statutes: Value Added Tax Act 1983 5(1) Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79351
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
Services must have temporary link to construction of new building if zero rated. Citations: Times 15-Jul-1996 Statutes: Value Added Tax Act 1983 Sch 5 Grp 8 Itm 2 Jurisdiction: England and Wales VAT, Construction Updated: 08 April 2022; Ref: scu.79354
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
Claim for historic bad debt relief, after change in limitation period. Rimer, Kitchin LJJ, Sirc Chirstopher Clarke [2014] EWCA Civ 433 Bailii Value Added Tax Act 1983 22 England and Wales VAT Updated: 02 December 2021; Ref: scu.523695
The defendant surgeon was said to have made false claims for payment for operations, and was charged under the 1968 Act. He claimed to have been entitled to the sums claimed, and denied that he had been dishonest. The court considered the meaning of dishonesty. Held: His appeal failed. Dishonesty is a state of the … Continue reading Regina v Ghosh: CACD 5 Apr 1982
(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
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
LRA Costs : Parties Without Representation – Litigants in person – entitlement to costs and expenses; Litigants in Person (Costs and Expenses) Act 1975, s 1(1), (2); Civil Procedure Rules: CPR 2.3(3), 48.6(1) – . .
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
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 . .
When goods were purchased for resale to another company within the same VAT group but the purchasing company left that group before delivery, the entire transaction became a vatable supply. If there is an advance payment of less than the whole . .
FTTTx VAT – Whether provision of pharmaceutical supplies and/or supply of and surgical fitting of prosthesis to patients were part of a single exempt supply or zero-rated for the purposes of the legislation . .
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
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