VALUE ADDED TAX – supply of staff or supply of services consisting in the provision of medical care – provision of pharmacist led clinical services – article 132(1)(c) Principal VAT Directive – exemption for medical care – item 3 and note (2A) group 7 schedule 9 Value Added Tax Act 1994 – appeal allowed Citations: … Continue reading Medacy Ltd v Revenue and Customs (Value Added Tax – Supply of Staff or Supply of Services): FTTTx 13 Sep 2019
Judges: Mummery LJ, Scot Baker LJ, Sir Charles Mantell Citations: [2006] EWCA Civ 730, [2006] BTC 5499, [2006] STI 1622, [2006] BVC 569, [2006] STC 1999 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 07 September 2022; Ref: scu.242409
VALUE ADDED TAX – bad debt relief – s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive – factoring services – when is the consideration received – requirement in reg 168 for a ‘refunds for bad debts account’ Citations: [2020] UKUT 357 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020
VALUE ADDED TAX – builders and constructors – assessment to VAT – input tax – ‘accruals’ – whether assessment made to best judgment – section 73 VATA 1994 – appeal dismissed Citations: [2005] UKVAT V19116 Links: Bailii Jurisdiction: England and Wales VAT Updated: 02 June 2022; Ref: scu.229581
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FTTTX VAT – assessment – VATA 1994 section 73 – best judgement – appeal dismissed Citations: [2013] UKFTT 49 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 73 Jurisdiction: England and Wales VAT Updated: 14 November 2022; Ref: scu.472322
FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for … Continue reading Weight Watchers (UK) Ltd v Revenue and Customs: FTTTx 18 Aug 2010
There was nothing to prevent the Commissioners withdrawing one assessment and replacing it with another even after an adjudication on the first by a tribunal, but they could not do this in such a way as to attempt to relitigate the issues determined. Citations: Gazette 29-Mar-2001, Times 27-Feb-2001 Statutes: Value Added Tax Act 1994 73, … Continue reading Bennett v Commissioners of Customs and Excise (No 2): ChD 27 Feb 2001
VDT ASSESSMENT -whether amount of tax due assessed to the best judgment of Customs – whether assessment excessive – appeal dismissed – VATA 1994 s73(1) Citations: [2005] UKVAT V19316 Links: Bailii Statutes: Value Added Tax Act 1994 73(1) VAT Updated: 04 July 2022; Ref: scu.238023
Appeal against finding of underdeclaration of turnover. Judges: Lewson J Citations: [2006] EWHC 1262 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 73 Jurisdiction: England and Wales VAT Updated: 02 June 2022; Ref: scu.242412
A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment. Citations: Times 28-Dec-1998, Gazette 10-Feb-1999 Statutes: Value Added Tax Act 1994 73(1) VAT Updated: … Continue reading Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). Held: The taxpayer’s appeal failed. The limit of one year imposed upon … Continue reading Pegasus Birds Ltd v Commissioners of Customs and Excise: CA 10 Feb 2000
The respondents appealed against imposition of assessments for the diversion of alcohol products from bonded warehouses without payment of duties. Pretence had been made of deliveries abroad, but the goods were later diverted. The company was insolvent even without the impositions, but sought to delay the winding up to resolve its appeal against the impositions. … Continue reading Commissioners of Customs and Excise v Anglo German Breweries Limited: ChD 29 Nov 2002
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
PROCEDURE – application for permission to notify appeal out of time – section 83G of the Value Added Tax Act 1994 – Martland applied – principle of legal certainty -application refused Citations: [2019] UKFTT 739 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 24 November 2022; Ref: scu.646932
FTTTx Value Added Tax – Flat Rate Scheme – Trader seeking to withdraw retrospectively – permission refused by Respondents – Whether refusal ‘reasonable’ – Sections 83-84 Value Added Tax Act 1994 – Reg. 55 of VAT Regs. 1995 – Appeal dismissed Citations: [2012] UKFTT 358 (TC) Links: Bailii VAT Updated: 03 November 2022; Ref: scu.462773
PROCEDURE – Appeal withdrawn – Late application for reinstatement – Whether power to reinstate under rule 17 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 precluded by s 85(4) Value Added Tax Act 1994 – Yes – OWD Ltd (t/a Birmingham Cash and Carry) v HMRC [2018] UKFTT 497 (TC) applied Citations: [2018] UKFTT 563 … Continue reading Libby’s Market Place Ltd v Revenue and Customs (Procedure : Other): FTTTx 28 Sep 2018
Vat – Consideration : Discounts – meaning of para 4(1) of schedule 6 to the Value Added Tax Act 1994 as in force prior to 1 May 2014 – whether supplies of fixed line services were made on terms allowing a discount for prompt payment within para 4(1) – whether para 4(1) applies to reduce … Continue reading Virgin Media Ltd v Revenue and Customs: FTTTx 25 Sep 2018
FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 consideredINFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994 Citations: [2010] UKFTT 111 (TC) Links: Bailii … Continue reading Dear v Revenue and Customs: FTTTx 10 Mar 2010
The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time. Held: 1. That, using the notional figures … Continue reading Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012
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
Vat – Lease Rental Invoices – whether the requirements of s 24 of the Value Added Tax Act 1994 and reg. 111 of the Value Added Tax Regulations 1995 were met – no – whether the Appellant held a valid VAT invoice which entitled it to claim input tax – no — appeal dismissed Citations: … Continue reading Star Services Oxford Ltd v Revenue and Customs: FTTTx 22 Aug 2022
UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1) Citations: [2010] UKUT 115 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 01 September … Continue reading Mithras (Wine Bars): UTTC 5 Mar 2010
The Court considered the applicability of the European Convention of Human Rights to VAT and Excise procedures, namely whether or not the imposition by the Commissioners of Customs and Excise of (ostensibly civil) penalties for alleged dishonest evasion of tax pursuant to S.60(1) of the Value Added Tax Act 1994 and s.8(1) of the Finance … Continue reading Yau and others v Customs and Excise: CA 3 Jul 2001
UTTC 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: UTTC 13 Jun 2016
UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added … Continue reading Hills and Another v Revenue and Customs: UTTC 25 Apr 2016
UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016
FTTTx Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed Citations: [2009] UKFTT 88 (TC) Links: Bailii Jurisdiction: … Continue reading Sophie Holdings Ltd v Revenue and Customs: FTTTx 6 May 2009
FTTTx Value Added Tax – Land and Property – Supply of holiday home – Whether separate supplies of land and construction services – Zero-rated or standard rated – Group 5, Sch 8 VATA 1994 – Whether abusive practice – Yes – transaction redefined as one supply – Standard rated – Appeal dismissed Citations: [2009] UKFTT … Continue reading Lower Mill Estate Limited and Another v Her Majesty’s Revenue and Customs: FTTTx 2 Apr 2009
FTTTx Compulsory Registration; cancellation of registration; Notice of assessment; validity; time bar; Value Added Tax Act 1994 Section 73, Schedule 1 paragraph 13. Citations: [2009] UKFTT 82 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373625
FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009
VDT VALUE ADDED TAX – Input tax – Whether sums paid by Director of company defending a claim against him in his private capacity are properly incurred for the purposes of the business – s.24 Value Added Tax Act 1994 – Appeal dismissed Citations: [2009] UKVAT V20973 Links: Bailii Statutes: Value Added Tax Act 1994 … Continue reading Zenith Publishing Ltd v Revenue and Customs: VDT 13 Mar 2009
VDT VALUE ADDED TAX – zero rating- sale from hot beds of savoury products (ciabatta melts) – VATA 1994 Schedule 8 Group1 Note 3 (b)(i)- appeal allowed. Citations: [2008] UKVAT V20761 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 19 July 2022; Ref: scu.273033
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
VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method … Continue reading Oxfam v Revenue and Customs: VDT 30 Jul 2008
VDT VALUE ADDED TAX – input tax -Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right to recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies – … Continue reading National Provident Institution v Customs and Excise: VDT 18 Feb 2005
VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissedCIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value … Continue reading Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006
The issue by a company of shares is a supply of services for the purposes of VAT. The issue of shares was ‘something done’ by the company, as required by the Directive. The consideration received for such shares was part of the company’s turnover, and therefore a VATable supply. Citations: Gazette 05-Apr-2001, Times 06-Mar-2001, [2001] … Continue reading Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise: CA 25 Jan 2001
VDT Value Added Tax – Section 73(1) VATA 1994 – assessment made to best judgment – method of calculating under-declared VAT – whether method used by Commissioners was so unreasonable that resulting assessment was not made to the best of their judgment – no – whether additional factors not made known by Appellant to Commissioners … Continue reading Hung (T/A Hong Kong) v Customs and Excise: VDT 21 Jun 2004
The taxpayer appealed aganst rejection of his objection to an assessment to VAT Judges: Brooke, Chadwick, LJJ, Bodey J Citations: [2002] EWCA Civ 1881, [2003] STC 150 Links: Bailii Statutes: Value Added Tax Regulations 1995, Value Added Tax Act 1994 1 4 73(1) Jurisdiction: England and Wales Citing: Appeal from – Rahman T/A Khayam Restaurant … Continue reading Rahman v Commissioners of Customs and Excise: CA 20 Dec 2002
FTTTx VAT – application for permission to make late appeal – permission refused Citations: [2013] UKFTT 267 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – Romasave (Property Services) Ltd v Revenue and Customs FTTTx 3-Jun-2014 FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act … Continue reading Romasave Property Services Ltd v Revenue and Customs: FTTTx 26 Apr 2013
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993. Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where information was only later obtained. The time limit should run only from the date on … Continue reading Pegasus Birds Ltd v H M Customs and Excise: Admn 27 Nov 1998
Receivership did not prevent recovery from Customs and Excise of excess VAT paid in error. Citations: Ind Summary 30-Oct-1995 Statutes: Value Added Tax Act 1994 80 Jurisdiction: Scotland VAT Updated: 08 April 2022; Ref: scu.79735
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
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
Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007 Citations: [2020] UKFTT 221 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 January 2022; Ref: scu.651603
FTTTx (Vat – Registration : Cancellation of) VALUE ADDED TAX – Voluntary Registration – Taxpayer making taxable supplies – Request to cancel registration with effect from original effective date – Request refused – VAT Act 1994 Schedule 1 Paragraph 13(1) applies – Paragraph 13(3) does not apply – Registration cannot be backdated – Appeal dismissed … Continue reading Inspired By Service Ltd v Revenue and Customs: FTTTx 7 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
FTTTx VALUE ADDED TAX- supply of photo-books at the visitor attractions – whether supply of goods or services – if supply of goods, whether a supply of photographs or of photo-books – whether photo-books were ‘books or booklets’ within Item 1 of Group 3 of Schedule 8 Value Added Tax Act 1994- appeal allowed Citations: … Continue reading Magic Memories Ltd v Revenue and Customs: FTTTx 6 Dec 2013
Application for leave to appeal [2014] EWCA Civ 1412 Bailii England and Wales Citing: At FTTTx – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012 Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014
Value Added Tax Act 1994 sec 84(7B) and Sch 11 para 6A – Directive 2006/112 Art 273 – Direction to keep records – scope of appeal jurisdiction – proportionality – risk of tax loss – appeal allowed [2012] UKFTT 615 (TC) Bailii England and Wales VAT Updated: 23 January 2022; Ref: scu.466201
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
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
Value added Tax – Assessments under s.73 (2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73 (6)(b) 1994 – Assessments out of time – Appeal allowed [2009] UKFTT 189 (TC) Bailii England and Wales … Continue reading Sophie Holdings Ltd v Revenue and Customs: FTTTx 30 Jul 2009
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
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
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
The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax. Rimer, McCombe, Briggs LJJ [2014] EWCA Civ 773 Bailii Value Added Tax Act … Continue reading Sub One Ltd (T/A Subway) v HM Revenue and Customs: CA 10 Jun 2014
Vat – Builders : Do -It-Yourself – VAT refund – Section 35 Value Added Tax Act 1994- whether construction of a building designed as a dwelling – Notes 2, 16 and 18 Group 5 schedule 8 VATA – yes – appeal allowed [2018] UKFTT 737 (TC) Bailii England and Wales VAT Updated: 30 November 2021; … Continue reading Tabb v Revenue and Customs: FTTTx 14 Dec 2018
FTTTx Value Added Tax – Sale of vouchers entitling holders to balloon flights or merchandise, both to be provided by the issuer of the vouchers, up to a cash amount – whether the vouchers were ‘face-value vouchers’ within the meaning of paragraph 1, Schedule 10A VAT Act 1994 – whether the vouchers were ‘single purpose … Continue reading Skyview Ballooning Ltd v Revenue and Customs: FTTTx 23 Dec 2013
FTTTx VAT – zero rating – building work – construction of residential care home integrating existing church – whether taken out of zero rating by being works of enlargement, extension, or conversion – Value Added Tax Act 1994 Schedule 5 Group 8 Item 2 – appeal allowed [2013] UKFTT 374 (TC) Bailii Value Added Tax … Continue reading Astral Construction Ltd v Revenue and Customs: FTTTx 2 Jul 2013
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
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
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
FTTTx VAT – Appeal against compulsory registration – Whether transfer as a going concern from taxable person – Yes – Appeal dismissed – section 49 and schedule 1 Value Added Tax Act 1994 . .
ZERO-RATING – building – annexe or extension – separate dwelling – planning conditions – Value Added Tax Act 1994 Schedule 8 Group 5 Item 2 Notes 2, 16 and 17 – appeal dismissed . .
VALUE ADDED TAX – Assessment – Shop fitter and contractor – Whether assessment was made to best judgement – Whether bad debt relief applicable – Sections 73 and 36 VATA 1994 – Appeal dismissed . .
VAT – section 73 of Value Added Tax Act 1994 – whether assessment to best judgment – whether the quantum of the assessment to be varied – Tribunal’s appellate jurisdiction in relation to quantum under section 83 – Van Boeckel, Rahman and Mithras – . .
VAT – assessment under s 73 of the Value Added Tax Act 1994 – alleged suppression of cash sales – best judgment assessment – whether assessment displaced by Appellant – yes – assessment set aside and appeal allowed in part . .
Whether HMRC were entitled to raise an assessment under section 73 (2) of the Value Added Tax Act 1994 on Milton Keynes Hospitals NHS Foundation Trust claiming repayment of amounts wrongly refunded to the Trust under section 41 of VATA. . .
The company sought repayment by way of restitution for overpaid taxes. The tax had been repaid, but only as simple interest, and not compounded. Both parties now appealed from a decision that the Act did not apply to exclude under sections 78 and 80 . .
VAT – section 61 of the Value Added Tax Act 1994 – whether conduct giving rise to a penalty was ‘attributable to the dishonesty’ of the appellant . .
References: [2016] UKUT 189 (TCC) Links: Bailii Ratio: UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 … Continue reading Hills and Another v Revenue and Customs; UTTC 25 Apr 2016
References: [2016] UKUT 263 (TCC) Links: Bailii Ratio: UTTC 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 … Continue reading Revenue and Customs v Iveco Ltd; UTTC 13 Jun 2016
References: [2016] UKUT 209 (TCC) Links: Bailii Ratio: UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – … Continue reading Grand Entertainments Company v Revenue and Customs; UTTC 3 May 2016
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
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