FTTTx VAT – default surcharges – late submission of Return and payments – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2015] UKFTT 62 (TC) Bailii Value Added Tax Act 1994 59 71 England and Wales VAT Updated: 28 December 2021; Ref: scu.543225
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether there was a reasonable excuse – delay in making payment by employed cashier -Appeal dismissed. Citations: [2011] UKFTT 240 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 November 2022; Ref: scu.442990
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
Default Surcharge – insufficient cash to pay VAT by due date – Whether reasonable excuse – Yes – Appeal allowed – Value Added Tax Act 1994 sections 59 and 71 Citations: [2009] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.409114
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under European law. Held: As a matter of statutory construction, the claims were excluded by sections 78 … Continue reading Littlewoods Retail Ltd and Others v HM Revenue and Customs: ChD 19 May 2010
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
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether Christmas and New Year closure of business and family bereavement amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 305 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442998
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether insufficiency of funds to pay tax amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 274 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442995
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether absence of administrative assistant and upgrading of computer amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 March 2022; Ref: scu.442973
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service charges amounted, at least in part, to third party consideration paid by LMUK to the … Continue reading Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013
FTTTx VAT – Default Surcharge – Value Added Tax Act 1994, sections 59 and 71 – The cause of insufficiency of funds – Whether or not a reasonable excuse for late payment – yes for part of the non-payments for two periods – no for the remaining eight periods – allocation of payments – proportionality … Continue reading GH Preston Partnership v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 29 Apr 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
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
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 . .
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Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index