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 VALUE ADDED TAX – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – … Continue reading Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009
VALUE ADDED TAX – decision on one issue in the appeals (interest) – amounts paid by HMRC to appellants as bad debt relief under section 36 Value Added Tax Act 1994 – whether interest should be paid on such amounts by HMRC from date of entitlement . .
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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 taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004
Delayed VAT repayment by Customs and Excise – challenge to statutory rate payable Judges: Mr Justice Lindsay Citations: [2004] EWHC 2923 (Admin) Links: Bailii Statutes: Value Added Tax Act 1994 78 Jurisdiction: England and Wales VAT Updated: 31 May 2022; Ref: scu.220298
A taxpayer acting upon misleading advice from a customs official which led to an overpayment of VAT, the taxpayer was entitled to the repayment together with interest on the overpaid sum. That advice was incomplete rather than erroneous as such did not decide the issue. Citations: Times 17-Jun-1999 Statutes: Value Added Tax Act 1994 78(1)(a) … Continue reading Mathieson v Commissioners of Customs and Excise: OHCS 17 Jun 1999
Claim to recover compound interest on overpayments of VAT to HMRC. Lord Neuberger MR, Longmore, Etherton LJJ [2011] EWCA Civ 429, [2011] BVC 246, [2011] STC 1371, [2011] STI 1441 Bailii Value Added Tax Act 1994 78 England and Wales VAT Updated: 18 January 2022; Ref: scu.443299
VALUE ADDED TAX – Exemptions – Education – Company in the business of providing educational courses to fee-paying students – Recognition Agreement between company and university – Whether supply of educational courses by company exempt – Whether educational courses supplied by eligible body – Whether company a college of a university – Value Added Tax … Continue reading HiBT Ltd v Revenue and Customs: VDT 17 Jan 2007
Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable. Citations: Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785 Statutes: Value … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: CA 12 May 1998
FTTTx VAT – decision to require security – paragraph 4(2)(a) Schedule 11 Value Added Tax Act 1994 – whether decision to require security reasonable – held yes – whether amount of security fair and reasonable – held yes – comments in Goldhaven v HMCE and John Dee Ltd v HMCE applied – appeal dismissed Citations: … Continue reading Shand Security Ltd v Revenue and Customs: FTTTx 1 Feb 2013
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members. Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere … Continue reading Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002
VAT – penalty for late submission of EC Sales List- section 66 Value Added Tax Act 1994 – four month delay by HMRC after 100 day penalty period in issuing penalty notice – whether reasonable excuse – fairness – proportionality – Hok and Total Technology decisions of Upper Tribunal applied – appeal dismissed- comments on … Continue reading Rayknight Enterprises Ltd v Revenue and Customs: FTTTx 19 Mar 2014
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act. Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it must also exclude any common law liability to pay interest: ‘the … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: ChD 8 May 2009
FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – business of recruitment and supply of temporary staff – whether HMRC acted reasonably in requiring security – para 4 (2) of Schedule 11 VATA 1994 – appeal dismissed Citations: [2010] UKFTT 10 (TC) Links: Bailii Statutes: Value Added Tax Act … Continue reading Clark (T/A Maxim) v Revenue and Customs: FTTTx 8 Jan 2010
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
EXEMPTION – leaseholds – waiver – legality of lease – Value Added Tax Act 1994 Schedule 9 Group 1, Item 1, Schedule 10 paras 2 and 3 – appeal dismissed Citations: [2006] UKVAT V19521 Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 July 2022; Ref: scu.240278
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
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 VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of judgment – whether interest payable in addition – yes – whether rate of interest to be abated because of … Continue reading Totel Ltd v Revenue Customs: VDT 19 May 2006
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
The appellants were doctors practicing far from a pharmacy. They themselves administered rather than dispensed drugs direct to their clients under the regulation. They appealed a finding that the supplies were exempt supplies, asserting instead that they were zero-rated. The NHS refused to make an allowance against VAT paid on drugs supplied to regulation 20 … Continue reading Doctor Beynon and Partners v Commissioners of Customs and Excise: CA 20 Dec 2002
Liability for VAT was determined at date of supply of services not date of bill. Citations: Times 14-Feb-1996, [1996] STC 581 Statutes: Value Added Tax Act 1983 4 5 Jurisdiction: England and Wales Citing: Appeal from – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994 Time of supply on continuous service … Continue reading B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996
(Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharge – Section 59 Value Added Tax Act 1994 – whether there was a reasonable excuse for the default – no – whether the penalty was disproportionate to the default – no – appeal dismissed Citations: [2017] UKFTT 207 (TC) Links: Bailii Statutes: Value … Continue reading Right International Ltd v Revenue and Customs: FTTTx 21 Feb 2017
(Vat – Builders : Do -It-Yourself) VALUE ADDED TAX – DIY Housebuilders Scheme – construction of new build house – whether designed as a dwelling for purposes of subsection (35)(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 – whether Section 75 agreement amounted to a prohibition – yes – … Continue reading Redman v Revenue and Customs: FTTTx 24 Feb 2017
Whether College properly part of University The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which trades around the world under the … Continue reading SAE Education Ltd v Revenue and Customs: SC 20 Mar 2019
FTTTx (Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharges imposed under Section 59 Value Added Tax Act 1994 – whether Time to Pay arrangement covered liabilities arising in the future – no – whether the Appellant had a reasonable excuse for late payment of VAT – no – surcharges confirmed [2016] … Continue reading Sherdons Golf Ltd v Revenue and Customs: FTTTx 9 Jun 2016
Application for judicial review of a decision by the Defendants to require the Claimant to account for value added tax (‘VAT’) for a period of three years under the so-called reverse charge provisions contained in s. 8 of the Value Added Tax Act 1994 in respect of legal services provided in other jurisdictions and paid … Continue reading Medical Protection Society Ltd, Regina (On the Application of) v HM Revenue and Customs: Admn 6 Nov 2009
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
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009
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
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
VALUE ADDED TAX – exempt supplies – supplies by an eligible body of the right of admission to a zoo – one member of Appellant’s Council of Management held a debenture from the Appellant giving the right to repayment and interest which was always . .
Value added tax – exempt supplies – buildings – whether an emergency demolition of a protected building can be an ‘approved alteration’ within Schedule 8, Group 6, item 2 of the Value Added Tax Act 1994 – whether the demolition can be a ‘supply in . .
Value added tax – registration of companies, groups and divisions – consideration of decision by the Commissioners to degroup a company under section 43C of the Value Added Tax Act 1994 – extent of appeal to the tribunal from a degrouping decision . .
The claimant had sought repayment of overpaid VAT, and the respondent resisted arguing that this would be an unjust enrichment. A reference to the European Court was sought.
Held: It was not possible to say that the House’s opinion was acte . .
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 . .
The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .
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 . .
UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT . .
‘whether supplies of construction services in the course of building a new cricket pavilion to a ‘community amateur sports club’ such as Eynsham Cricket Club qualified for zero-rating for the purposes of value added tax pursuant to Item 2, Group 5, . .
Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ‘removable contents’ – Item 4 of Group 5 of Schedule 8 – meaning of ‘building materials’ – meaning of ‘fitted furniture’ . .
References: [2013] UKUT 596 (TCC), [2014] BVC 501, [2014] STC 789 Links: Bailii UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – … Continue reading Leeds City Council v HMRC; UTTC 3 Dec 2013
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