Search Results for: Value Added Tax Act 1994 4(1)

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Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

Value Added Tax Act 1994. Value Added Tax Regulations 1995. Face-value vouchers, redeemable on the online games platform ‘Steam’, owned by Valve Corporation. Vouchers sold to appellant by a concession run by DSG Retail Limited within Harrods Limited. Whether single purpose vouchers within the meaning of paragraph 7A of Schedule 10 to the Value Added … Continue reading Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

College of Estate Management v Commissioners of Customs and Excise: CA 11 Aug 2004

When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT inputs. Held: ‘There clearly was a separate supply of goods, namely the printed material … Continue reading College of Estate Management v Commissioners of Customs and Excise: CA 11 Aug 2004

Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: HL 4 Apr 2001

The unincorporated association employed staff to provide services to its members. The cost was paid from subscriptions. Held: The provision of these services was chargeable to VAT, and the subscriptions were accordingly liable to VAT. Provisions within the constitution that such services were supplied by the association as agent for the members, were insufficient to … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: HL 4 Apr 2001

Eastbourne Town Radio Cars Association v Commissioners for Customs and Excise: Admn 18 Oct 1996

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

The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007

VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with input tax on purchases – Insertion of separate company avoided direction under VATA 1994 Sch 6 para 1 – … Continue reading Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007

Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

Baxi Group Ltd v Revenue and Customs: VDT 20 Jan 2006

VALUE ADDED TAX – input tax – promotional scheme – manufacturer and distributor of domestic heating appliances awarding points to installers purchasing its appliances – points redeemable for gifts listed in catalogue -scheme run by marketing company which acquired and distributed the gifts – whether VAT included in marketing company’s invoices to Appellant recoverable input … Continue reading Baxi Group Ltd v Revenue and Customs: VDT 20 Jan 2006

Bond House Systems Ltd v Customs and Excise: VDT 8 May 2003

The Tribunal described the general nature of a carousel fraud: ‘In its simplest form a carousel fraud works in this way. A VAT-registered trader, A, in one European Union member state sells taxable goods to a VAT-registered trader, B, in another member state. A’s sale to B is zero-rated in A’s member state’. ‘According to … Continue reading Bond House Systems Ltd v Customs and Excise: VDT 8 May 2003

Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs: FTTTx 29 Jan 2014

VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of legitimate expectation Citations: [2014] UKFTT … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs: FTTTx 29 Jan 2014

Total Network Sl v Revenue and Customs: HL 12 Mar 2008

The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime. Held: Criminal conduct at common law or by statute can constitute unlawful means … Continue reading Total Network Sl v Revenue and Customs: HL 12 Mar 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

Revenue and Customs v Secret Hotels2 Ltd: SC 5 Mar 2014

The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, the operators of the hotels, and the holiday-makers or their travel agents (which is an English law … Continue reading Revenue and Customs v Secret Hotels2 Ltd: SC 5 Mar 2014