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Coudrat v Revenue and Customs: CA 26 May 2005

The claimant appealed against dismissal of his claim for false imprisonment and malicious prosecution against the Customs and Excise. He was arrested and held accused of VAT fraud. Proceedings were discontinued. He had signed an application for registration for VAT for a company for whom he worked as an independent agent. The judge concluded that … Continue reading Coudrat v Revenue and Customs: CA 26 May 2005

Regina v Stanley: CACD 8 Dec 1998

A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had . .

The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006

Value added tax – relevant charitable purpose– use of a building by a charity — whether the use of the building by a school was otherwise than in the course or furtherance of a building – whether the activity carried on by the school comprised a business for VAT purposes – no – whether charity … Continue reading The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006

Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution. Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the sums paid to the public authority were so paid in fulfilment of an apparent … Continue reading Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

HM Revenue and Customs v Lt Cmdr Colin Stone; The Kei: ChD 5 Jun 2008

The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use. Held: The appeal failed. ‘the Kei was designed and constructed … Continue reading HM Revenue and Customs v Lt Cmdr Colin Stone; The Kei: ChD 5 Jun 2008

The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008

VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that … Continue reading The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008

McBurney, Clelland and Boyd Ltd v Revenue and Customs: VDT 4 Jun 2008

VDT Value Added Tax – opticians supplying spectacles and contact lenses – apportionment of sales consideration between exempt and taxable elements – assessment of opticians’ and staff time in exempt dispensing and taxable operations – basis of calculation by Respondents for apportionment considered reasonable and to best judgment – VATA 1994 Section 19(4) – Appeal … Continue reading McBurney, Clelland and Boyd Ltd v Revenue and Customs: VDT 4 Jun 2008

Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008

VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice … Continue reading Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008

Conde Nast Publications Ltd v Revenue and Customs: CA 11 Jul 2006

Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law. Held: Chadwick LJ said: ‘I am content to assume that there may be circumstances in which the obligation … Continue reading Conde Nast Publications Ltd v Revenue and Customs: CA 11 Jul 2006

University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001

The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred. Held: If the claim had … Continue reading University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001

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

Co-Operative Wholesale Society Limited v Commissioners of Customs and Excise: CA 26 Jul 2000

The taxpayer appealed a decision of the VAT tribunal. The taxpayer entered into contracts with its members to provide services, including funeral services. Part of the payments was agreed to be in respect of exempt services, but the charge included an element for administration. The taxpayer asserted that they were not dissociable. Held: The only … Continue reading Co-Operative Wholesale Society Limited v Commissioners of Customs and Excise: CA 26 Jul 2000

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 UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006

The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers. Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait petroleum persuasive. Judges: Sir Andrew Park Citations: Times 08-Dec-2006 Statutes: Value Added Tax Act 1994 2 19 … Continue reading Total UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006

Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

The appellant had applied for and been refused disability living allowance on the basis of being able to carry out certain cooking tasks. Held: The purpose of the ‘cooking test’ is not to ascertain whether the applicant can survive, or enjoy a reasonable diet, without assistance. It is a notional test, a thought-experiment, to calibrate … Continue reading Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

Redwood Birkhill Ltd v Revenue and Customs: FTTTx 17 Mar 2017

FTTTx (Vat – Supply : Other) VALUE ADDED TAX – Assessments to VAT and HMRC ruling – Discounts paid by Brewers to a company in respect of its own and other publicans’ aggregation of their purchases of beverages – Aggregation used to obtain discounts not disclosed to other publicans – whether a supply by the … Continue reading Redwood Birkhill Ltd v Revenue and Customs: FTTTx 17 Mar 2017

K D Media Publishing Ltd v Revenue and Customs: FTTTx 22 Aug 2018

VAT – Administration : Accounting and Payment – default surcharge – can VAT credit under s 80 Value Added Tax Act 1994 be set against VAT for earlier periods which has already been paid – no – is a mistaken overpayment of VAT a reasonable excuse for late payment of VAT in respect of a … Continue reading K D Media Publishing Ltd v Revenue and Customs: FTTTx 22 Aug 2018

University of Leicester Students Union v Commissioners of Customs and Excise: CA 21 Dec 2001

The student Union supplied soft drinks to students. They claimed this was closely associated with education and that activity was therefore exempt from VAT. The Union appealed a decision against them. Held: The University charter did not provide for the Union to be part of its purpose. Though the Union was set up by the … Continue reading University of Leicester Students Union v Commissioners of Customs and Excise: CA 21 Dec 2001

Phoenix Optical Technologies Ltd v Revenue and Customs: FTTTx 14 Sep 2015

FTTTx VALUE ADDED TAX – transfer of machinery forming part of the assets of a business – transfer taking place as part of a settlement agreement – whether a supply – Para 5 Schedule 4 VAT Act 1994 – appeal dismissed [2015] UKFTT 463 (TC) Bailii England and Wales VAT Updated: 04 January 2022; Ref: … Continue reading Phoenix Optical Technologies Ltd v Revenue and Customs: FTTTx 14 Sep 2015

Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs (VAT – Supply : Other): FTTTx 31 Jul 2015

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

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

National Galleries of Scotland v Revenue and Customs: VDT 25 Nov 2005

Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be … Continue reading National Galleries of Scotland v Revenue and Customs: VDT 25 Nov 2005

Bratt Autoservices Company Ltd v Hm Revenue and Customs: CA 18 May 2018

What are the requirements for a ‘claim’ for an amount of overpaid VAT for the purposes of section 80 of the Value Added Tax Act 1994 Lord Justice Floyd [2018] EWCA Civ 1106, [2019] 1 All ER 729, [2018] BVC 24, [2019] 1 WLR 165, [2018] STC 1404, [2018] STI 1112 Bailii Value Added Tax … Continue reading Bratt Autoservices Company Ltd v Hm Revenue and Customs: CA 18 May 2018

Mj Fenwick Consultancy v Revenue and Customs: FTTTx 22 Oct 2013

FTTTx VAT – Exemption – Provision of services by private addiction therapist not registered or enrolled on register or roll of health professionals included in paragraphs (a) to (d) of Item 1 Group 7 of Schedule 9 Value Added Tax Act 1994 – Whether services supplied are directly supervised by such a health professional – … Continue reading Mj Fenwick Consultancy v Revenue and Customs: FTTTx 22 Oct 2013

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

Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014

FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014

Tufail and Others v Revenue and Customs: FTTTx 11 Nov 2011

FTTTx VALUE ADDED TAX; Section 73 Value Added Tax Act 1994: Partnership assessment; repayment claims credibility check: mark-ups on best selling lines not in line with expected outcomes; local convenience stores; unlikely patterns of trading; no adherence to any accepted retail scheme. Appeal dismissed. Gemmell J [2011] UKFTT 728 (TC) Bailii Value Added Tax Act … Continue reading Tufail and Others v Revenue and Customs: FTTTx 11 Nov 2011

Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002

The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess . .

law index

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