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
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
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
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
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
‘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
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
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
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
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
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
(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 . .
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
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
