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Commissioners of Customs and Excise v Civil Service Motoring Association: CA 10 Dec 1997

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

Tallington Lakes Ltd v Revenue and Customs: FTTTx 28 Feb 2013

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

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

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