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West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001

The local authority had reclaimed input tax against invoices it received from builders. They were disallowed because the building constructed was an exempt supply. Although the section allowed the authority to set off VAT against invoices for supplies not made for any business of the taxpayer. The arrangements suggested that they had acted on terms … Continue reading West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001

Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed Citations: [2010] UKFTT 353 … Continue reading Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002

The company charged no VAT on its postage and packaging charged to mail order customers. The company had described it as an advance of the sums to be charged by Parcelforce. Held: There was no separate contract between the end customer and Parcelforce, nor any consideration paid direct by the customer. The making of an … Continue reading Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002

Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

Metropolitan International Schools Ltd v Revenue and Customs: CA 14 Feb 2019

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

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

Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021

VAT – zero rating – modification or conversion of aircraft – supply of airborne surveillance and control system – additional role for existing aircraft – use of role-fit kits – whether modification or conversion – jurisdiction of Tribunal to reach decision on basis other than one put forward by parties – unusual importance of burden … Continue reading Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021

Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 … Continue reading Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

SAE Education Ltd v Revenue and Customs: SC 20 Mar 2019

Whether College properly part of University The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which trades around the world under the … Continue reading SAE Education Ltd v Revenue and Customs: SC 20 Mar 2019

Revenue and Customs v SAE Education Ltd: UTTC 25 Apr 2016

UTTC VALUE ADDED TAX – exempt supplies – education – PVD arts 131-133 – Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 – whether education provided by ‘eligible body’ – whether respondent a college of a university – tests to be applied – role of the Upper Tribunal – appeal … Continue reading Revenue and Customs v SAE Education Ltd: UTTC 25 Apr 2016

SAE Education Ltd v Revenue and Customs: CA 28 Jul 2017

Patten, Black, Sales LJJ [2017] EWCA Civ 1116, [2017] BVC 37, [2017] STC 2166 Bailii England and Wales Citing: At FTTTx – SAE Education Ltd v Revenue and Customs FTTTx 28-Feb-2014 VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses … Continue reading SAE Education Ltd v Revenue and Customs: CA 28 Jul 2017

SAE Education Ltd v Revenue and Customs: FTTTx 28 Feb 2014

VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses by company exempt – whether courses supplied by eligible body – whether company a college of a university – VATA 1994 Sch 9, Group 6, Item 1, Note (1)(b) – EC … Continue reading SAE Education Ltd v Revenue and Customs: FTTTx 28 Feb 2014

Revenue and Customs v Iveco Ltd: UTLC 13 Jun 2016

UTLC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTLC 13 Jun 2016

Revenue and Customs v Southern Cross Employment Agency Ltd: UTTC 1 Apr 2015

VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts [2015] UKUT 122 … Continue reading Revenue and Customs v Southern Cross Employment Agency Ltd: UTTC 1 Apr 2015

Revenue and Customs v Astral Construction Ltd: UTTC 20 Jan 2015

VALUE ADDED TAX – zero rating – construction of nursing home on site of and incorporating redundant church building – whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 – yes – whether enlargement of or extension to existing building – no – whether special residential conversion of … Continue reading Revenue and Customs v Astral Construction Ltd: UTTC 20 Jan 2015

Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

Value Added Tax — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no [2010] UKFTT 472 … Continue reading Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

Collins v Revenue and Customs: FTTTx 18 May 2012

VALUE ADDED TAX – Value Added Tax Act 1994 (VATA) Section 30, Schedule 8, Group 5, Note 22 – DIY Builders Scheme – refund to persons constructing certain dwellings – vehicle turntable – whether ordinarily incorporated test met -No – Appeal dismissed. [2012] UKFTT 347 (TC) Bailii England and Wales VAT Updated: 15 December 2021; … Continue reading Collins v Revenue and Customs: FTTTx 18 May 2012

Riverside Housing Association Ltd v Revenue and Customs: VDT 17 Nov 2005

VALUE ADDED TAX – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing … Continue reading Riverside Housing Association Ltd v Revenue and Customs: VDT 17 Nov 2005

Envoygate (Installations) Ltd and Another v Revenue and Customs: FTTTx 27 Feb 2014

VALUE ADDED TAX – supply of replacement box sash windows and supply of draught stripping for windows – installation of energy-saving materials – supplies at reduced rate of VAT – whether single supply or separate supplies so that supply of draught stripping for windows is a supply at reduced rate – if single supply, whether … Continue reading Envoygate (Installations) Ltd and Another v Revenue and Customs: FTTTx 27 Feb 2014

Revenue and Customs v Frank A Smart and Son Ltd: UTTC 18 Mar 2016

UTTC VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether used or to be used for the purposes of the taxable person’s economic activity – whether direct and immediate link with the taxable person’s business – yes – appeal refused – Council Directive 2006/112, article 168 – VATA … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: UTTC 18 Mar 2016

Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008

A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Zorkova v Revenue and Customs: FTTTx 14 Feb 2014

FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out Peter Kempster J [2014] UKFTT 196 (TC) Bailii England and Wales Citing: Cited – Dominic O’Flaherty v HMRC UTTC 4-Apr-2013 UTTC Procedure … Continue reading Zorkova v Revenue and Customs: FTTTx 14 Feb 2014

Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003

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 price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary … Continue reading Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003

Data Select v HM Revenue and Customs; UTTC 1 Jun 2012

References: [2012] UKUT 187 (TCC) Links: Bailii Ratio: UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision … Continue reading Data Select v HM Revenue and Customs; UTTC 1 Jun 2012

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

law index

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