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

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

FTTTx (VAT – Registration : Partnerships, of) VAT- cessation of partnership – when had partnership been dissolved – section 45 VAT Act 1994 – had notice been given – effect of supplies made after dissolution [2015] UKFTT 206 (TC) Bailii Value Added Tax Act 1994 45 England and Wales VAT Updated: 30 December 2021; Ref: … Continue reading Lye v The Commissioners for Her Majestys Revenue and Customs: FTTTx 13 May 2015

The Commissioner had made an assessment to VAT, and the time limits for making a further assessment had passed before the tax payer became aware that he might be due to deduct further input tax. Held: The taxpayer was not entitled to furher reduce the amount of VAT due in the assessment. Judges: Arden LJ … Continue reading Revenue and Customs v BUPA Purchasing Ltd and others: CA 12 Jun 2007

VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – … Continue reading Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005

Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’. Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded in isolation without regard to their attendant circumstances and context. Nor does it require the tribunal to ignore compelling … Continue reading Red 12 Trading Ltd v Revenue and Customs: ChD 20 Oct 2009

PENALTY – Evasion – S.60 and S.61 of Value Added Tax Act 1994 – Appellant director of clothing manufacturer – Whether invoices from another company amounting to half of Appellant’s company’s output genuine – Appeal dismissed Citations: [2005] UKVAT V19045 Links: Bailii Jurisdiction: England and Wales VAT Updated: 26 July 2022; Ref: scu.225138

VDT VALUE ADDED TAX – INPUT TAX – vouchers (pre 8 April 2003) – sold at less than face value – VAT Act 1994 Sch 6 para 5 – no output tax – input tax deduction by vendor on overheads recoverable? – yes – appeal allowed. Citations: [2006] UKVAT V19681 Links: Bailii VAT Updated: 07 … Continue reading First National Telecom Services Ltd v Revenue and Customs: VDT 3 Aug 2006

Appeal against imposition of surcharges after failure to make payments on account of liability to VAT. Defence of reasonable excuse. Judges: Kitchin J Citations: [2007] EWHC 1128 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 59(A) Jurisdiction: England and Wales VAT Updated: 06 July 2022; Ref: scu.253457

The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods prior to the election. One issue was whether a lease was one supply or a … Continue reading Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: CA 9 Oct 2001

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

Judges: Arden, Rimer LJJ, Ryder J Citations: [2011] EWCA Civ 1607, [2012] BVC 1, [2012] STI 34 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.450113

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 – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on ‘subsequent’ sale of vouchers – Parties directed to ‘use best endeavours’ to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs (VAT – Supply : Other): FTTTx 31 Jul 2015

UTTC VALUE ADDED TAX – input tax – DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence – whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 – whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling – no … Continue reading Revenue and Customs v Shields: UTTC 24 Oct 2014

FTTTx VAT – whether a supply by an unincorporated association to its members is a taxable supply by a taxable person – yes – whether an unincorporated association is distinguishable from its members when making supplies -yes – whether supplies are non-taxable because consumed by members of an unincorporated association in a private capacity – … Continue reading Royal Troon Golf Club v Revenue and Customs: FTTTx 17 Mar 2015

VALUE ADDED TAX – Exempt supplies – supplies by a non-profit making organisation to its members, medical practitioners, in return for membership subscriptions – whether exempt under item 1(c), Gp. 9, Sch 9 VATA 1994 – whether the organisation’s . .