Citations: [1998] EWHC Admin 55 Links: Bailii VAT Updated: 27 May 2022; Ref: scu.138176

VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the … Continue reading McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019

VAT – assessment to recover disallowed input tax – section 24 of the Value Added Tax Act 1994 and regulations 13 and 14 of the Value Added Tax Regulations 1995 – whether input tax correctly disallowed – yes – appeal dismissed Citations: [2021] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 … Continue reading Knightsbridge Accountants Ltd v Revenue and Customs (VAT – Assessment To Recover Disallowed Input Tax): FTTTx 9 Feb 2021

VALUE ADDED TAX – penalty for dishonest evasion of VAT – liability of officer of company – ss 60 and 61 Value Added Tax Act 1994 – was appellant dishonest – ability of officer to appeal against the amount of the penalty – amount of reduction for co-operation during HMRC’s investigation – appeal dismissed Citations: … Continue reading Jarvis v Revenue and Customs (Value Added Tax – Penalty for Dishonest Evasion): FTTTx 27 Jan 2020

VALUE ADDED TAX – requirement to register for VAT – whether Appellant had reached the threshold for VAT registration – paragraph 1 of schedule 1 to Value Added Tax Act 1994 – appeal allowed Citations: [2020] UKFTT 7 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 26 November 2022; Ref: scu.646944

VALUE ADDED TAX – exemption in Article 132(1)(h) of Council Directive 2006/112/EEC and item 9 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 – whether services provided by the Appellant as operator of school holiday camps were ‘services . . closely linked to the protection of children and young persons’ … Continue reading RSR Sports Ltd v Revenue and Customs (Value Added Tax – Exemption): FTTTx 7 Nov 2019

VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for … Continue reading Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

PROCEDURE – application for permission to notify appeal out of time – section 83G of the Value Added Tax Act 1994 – Martland applied – principle of legal certainty -application refused Citations: [2019] UKFTT 739 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 24 November 2022; Ref: scu.646932

VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed. Citations: [2020] UKUT 25 (TCC) Links: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020

VALUE ADDED TAX – DIY House Builders Scheme – s 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of the completion of the building – whether claim made within the relevant time limit – appeal allowed Citations: [2019] UKFTT 747 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Dunbar v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 13 Dec 2019

Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable. Citations: Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785 Statutes: Value … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: CA 12 May 1998

VALUE ADDED TAX – supply of staff or supply of services consisting in the provision of medical care – provision of pharmacist led clinical services – article 132(1)(c) Principal VAT Directive – exemption for medical care – item 3 and note (2A) group 7 schedule 9 Value Added Tax Act 1994 – appeal allowed Citations: … Continue reading Medacy Ltd v Revenue and Customs (Value Added Tax – Supply of Staff or Supply of Services): FTTTx 13 Sep 2019

VALUE ADDED TAX – DIY builders – claim under Section 35 of the Value Added Tax Act 1994 to recover VAT on goods and services supplied in relation to the construction of a dwelling where the revised planning permission referring to the new dwelling was granted after some of the goods and services were supplied … Continue reading Franks and Franks v Revenue and Customs (Value Added Tax – Diy Builders): FTTTx 11 Feb 2020

VALUE ADDED TAX – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed Citations: [2019] UKFTT 480 (TC) Links: Bailii Jurisdiction: England and Wales VAT … Continue reading Westland Horticulture Ltd v Revenue and Customs (Procedure : Value Added Tax): FTTTx 25 Jul 2019

Value Added Tax – zero rating – recovery of tax – taxpayer granted planning permission for construction of new dwelling and detached garaging – first floor of garage includes sitting/dining area with kitchen units, two bedrooms and bathroom – planning permission has condition that accommodation on first floor of garage shall be brought into ancillary … Continue reading Luke v Revenue and Customs (Procedure : Value Added Tax – Zero Rating – Recovery of Tax): FTTTx 31 Jul 2019

Procedure – application to reinstate appeal out of time – Rule 17 FTT Rules- whether application precluded by section 85(4)Value Added Tax Act 1994 – yes – whether if not so precluded appeal should be reinstated – no Citations: [2019] UKFTT 127 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 25 October 2022; Ref: … Continue reading Baig (T/A Zara Trading Company) v Revenue and Customs (VAT – Appeals : Entertainment of Appeal): FTTTx 19 Feb 2019

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 – Input Tax – invoice from an associated business to another business – same owner and sole director – whether a supply and a continuous supply – yes- amounts incurred in connection with a residential property – whether de minimus reclaim allowable – yes. Value Added Tax Act 1994, sections 24, 25, … Continue reading Computational Structural Mechanics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 8 Mar 2019

VAT – penalty for late submission of EC Sales List- section 66 Value Added Tax Act 1994 – four month delay by HMRC after 100 day penalty period in issuing penalty notice – whether reasonable excuse – fairness – proportionality – Hok and Total Technology decisions of Upper Tribunal applied – appeal dismissed- comments on … Continue reading Rayknight Enterprises Ltd v Revenue and Customs: FTTTx 19 Mar 2014

FTTTx Value Added Tax – whether the Appellant rendered one composite service, or two or more distinct services – whether the service, if one composite service, was of medical services – whether the Appellant company was treated, by Note 2 to Group 9 of Schedule 5 to VAT Act 1994, as being amongst the category … Continue reading Health Response UK v Revenue and Customs: FTTTx 19 Mar 2010

The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred. Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible. Judges: Blackburne J Citations: [2007] EWHC 1432 (Ch), Times … Continue reading Midlands Co-Operative Society Ltd v the Commissioners of HM Revenue and Customs: ChD 19 Jun 2007

Judges: Mummery LJ, Scot Baker LJ, Sir Charles Mantell Citations: [2006] EWCA Civ 730, [2006] BTC 5499, [2006] STI 1622, [2006] BVC 569, [2006] STC 1999 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 07 September 2022; Ref: scu.242409

The claimant sought to appeal against refusal of relief from payment of sums assessed by way of penalty, on the basis of hardship. HMRC argued that the right of appeal underthe 2007 Act had been taken away by the 1994 Act. Judges: Simon J Citations: [2012] QB 358, [2011] BVC 211, [2012] 2 WLR 435, … Continue reading Totel Ltd, Regina (on The Application of) v The First Tier Tribunal (Tax Chamber) and Others: Admn 24 Mar 2011

Value Added Tax – Time of Supply – issue of voucher – single purpose voucher – application of s6 Value Added Tax Act 1994 – appeal dismissed. Citations: [2019] UKUT 298 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 September 2022; Ref: scu.643796

FTTTx VALUE ADDED TAX – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – … Continue reading Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009

Zero Rating; single or multiple supplies; printed materials consisting of letter and leaflets, and envelope; mail pack; whether ‘letter’ truly a letter; whether one or more documents ancillary to another; Value Added Tax Act 1994 Schedule 8 Group 3 Item 1 Citations: [2005] UKVAT V19050 Links: Bailii Jurisdiction: England and Wales VAT Updated: 04 August … Continue reading Charterhall Marketing Ltd v Customs and Excise: VDT 19 Apr 2005

Where a body regulated a profession by virtue of a statutory regime, the fees charged by that body to its members were not subject to VAT. Promoting and supervising professional standards is not an ‘economic activity’ within the meaning of the Act. Citations: Times 29-Mar-1999, Gazette 19-May-1999, [1999] UKHL 19; [1999] 2 All ER 449; … Continue reading Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise: HL 11 Mar 1999

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

VALUE ADDED TAX – zero-rating – supplies of cold food from outlets within larger building – VATA 1994, Sch 8 Group 1 Item 1 – whether supplies made ‘in the course of catering’ – meaning of ‘catering’ – supplies not made in the course of catering – whether food to be consumed ‘on the premises’ … Continue reading Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005

VDT VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of judgment – whether interest payable in addition – yes – whether rate of interest to be abated because of … Continue reading Totel Ltd v Revenue Customs: VDT 19 May 2006

The regulation of a profession is not an economic activity requiring or allowing the regulatory body to charge VAT on membership subscriptions. Citations: [1997] EWCA Civ 1705 Statutes: Value Added Tax Act 1994 4 Jurisdiction: England and Wales VAT Updated: 05 July 2022; Ref: scu.142101

VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not … Continue reading Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

Value Added Tax – Application Under Section 85B of Vata 1994 Citations: [2019] UKUT 77 (TCC) Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018 Vat – Reduced Rates : Other . . Lists of cited by and citing cases may be incomplete. VAT Updated: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 8 Mar 2019

VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A) Citations: [2019] UKUT 100 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and … Continue reading The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019

VALUE ADDED TAX – bad debt relief – s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive – factoring services – when is the consideration received – requirement in reg 168 for a ‘refunds for bad debts account’ Citations: [2020] UKUT 357 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020

VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport Citations: [2018] UKUT 191 (TCC), [2018] STC … Continue reading Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

VALUE ADDED TAX – builders and constructors – assessment to VAT – input tax – ‘accruals’ – whether assessment made to best judgment – section 73 VATA 1994 – appeal dismissed Citations: [2005] UKVAT V19116 Links: Bailii Jurisdiction: England and Wales VAT Updated: 02 June 2022; Ref: scu.229581

A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely related to the course. Where however, the supplies were so combined as a mere … Continue reading Commissioners of Customs and Excise v Pilgrims Language Courses Limited: CA 23 Jul 1999

The commissioners sought to charge VAT on subscriptions paid to an association who provided centralised support services to its members. It claimed that the fees were provided as agents for its members, and so were exempt. Citations: [1996] EWHC Admin 129 Links: Bailii Statutes: Value Added Tax Act 1994 4(1) 94(2)(a) VAT Updated: 25 May … Continue reading Eastbourne Town Radio Cars Association v Commissioners for Customs and Excise: Admn 18 Oct 1996

Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them. Held: The contract providing cleaning and other services, by a maintenance fund for a block of flats, was a VATable supply by the Trustees who … Continue reading Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: HL 15 Dec 1998

Interpretation of section 84(10) of the Value Added Tax Act 1994 What is at issue is whether section 84(10) enables the appellant, Metropolitan International Schools Limited, to advance a legitimate expectation claim in the context of appeals to the First-tier Tribunal rather than by way of judicial review. Held: The appeal failed. Section 84(10) of … Continue reading Metropolitan International Schools Ltd v Revenue and Customs: CA 14 Feb 2019

VAT applied to ‘deemed’ supplies even though these had been made through an intermediate finance company. On a simultaneous supply to an agent and a principal, agent’s tax to be in same period. Citations: Times 27-Feb-1995, Ind Summary 10-Apr-1995 Statutes: Value Added Tax Act 1994 47(3) Jurisdiction: England and Wales VAT Updated: 10 April 2022; … Continue reading Wirral Metropolitan Borough Council v Commissioners of Customs and Excise: QBD 27 Feb 1995

The ‘Local Community’ exemption applied to a village hall despite there being sales from the hall from time to time. Citations: Gazette 03-Apr-1997, Times 28-Mar-1997 Statutes: Value Added Tax Act 1994 Sch 8 Grp5 4(b) Jurisdiction: England and Wales VAT Updated: 09 April 2022; Ref: scu.82644

Company selling cards giving discount provided vateable service – not prepayment. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 6 grp 5 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79724

UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption under Item 1(d) disapplied by Note 5 … Continue reading British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs: UTTC 12 Mar 2013

FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

UTTC Value Added Tax – supplies of commercial waste collection services by Local Authorities – section 45(1)(b) Environmental Protection Act 2009 and section 41A Value Added Tax Act 1994 – whether supplies within VAT – judicial review of HMRC failure to collect VAT on supplies – preliminary issue – supplies within section 45(1)(b) not taxable … Continue reading The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another: UTTC 19 Sep 2016

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

Value Added Tax Act 1994 (VATA), Schedule 8, Group 5, Note 2. Refund to persons constructing certain dwellings – residential conversion – separate use or disposal of the dwelling was prohibited by the terms of the statutory planning consent at the time the conversion was designed – thus works were not eligible. Appeal dismissed. [2012] … Continue reading Hopkins v Revenue and Customs: FTTTx 19 Apr 2012

FTTTx VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be . .

VALUE ADDED TAX – decision on one issue in the appeals (interest) – amounts paid by HMRC to appellants as bad debt relief under section 36 Value Added Tax Act 1994 – whether interest should be paid on such amounts by HMRC from date of entitlement . .

VAT – section 73 of Value Added Tax Act 1994 – whether assessment to best judgment – whether the quantum of the assessment to be varied – Tribunal’s appellate jurisdiction in relation to quantum under section 83 – Van Boeckel, Rahman and Mithras – . .

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 – . .