VAT – assessment to recover disallowed input tax – section 24 of the Value Added Tax Act 1994 and regulations 13 and 14 of the Value Added Tax Regulations 1995 – whether input tax correctly disallowed – yes – appeal dismissed Citations: [2021] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 … Continue reading Knightsbridge Accountants Ltd v Revenue and Customs (VAT – Assessment To Recover Disallowed Input Tax): FTTTx 9 Feb 2021
Value Added Tax Act 1994. Value Added Tax Regulations 1995. Face-value vouchers, redeemable on the online games platform ‘Steam’, owned by Valve Corporation. Vouchers sold to appellant by a concession run by DSG Retail Limited within Harrods Limited. Whether single purpose vouchers within the meaning of paragraph 7A of Schedule 10 to the Value Added … Continue reading Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022
VALUE ADDED TAX – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed Citations: [2019] UKFTT 480 (TC) Links: Bailii Jurisdiction: England and Wales VAT … Continue reading Westland Horticulture Ltd v Revenue and Customs (Procedure : Value Added Tax): FTTTx 25 Jul 2019
VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005
UTTC VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group … Continue reading Revenue and Customs v C Jenkin and Son Limited (Value Added Tax): UTTC 15 Jun 2017
FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
The tax-payer had assigned it’s business to the claimant, and with it the right to reclaim overpaid VAT. The commissioners appealed a finding that the right to claim a refund was assignable. Held: The appeal failed. The statute would have to have included a prohibition on assignment for one to be in place: ‘It was … Continue reading Midlands Co-Operative Society Ltd v HM Revenue and Customs: CA 9 Apr 2008
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 taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred. Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible. Judges: Blackburne J Citations: [2007] EWHC 1432 (Ch), Times … Continue reading Midlands Co-Operative Society Ltd v the Commissioners of HM Revenue and Customs: ChD 19 Jun 2007
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
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
VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A) Citations: [2019] UKUT 100 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and … Continue reading The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019
The commissioners had no power to impose time limits on retrospective refund claims. Judges: Keene J Citations: Times 10-Dec-1996, [1996] STC 1500 Statutes: Bill of Rights 1688, Value Added Tax Act 1994 80 Jurisdiction: England and Wales Citing: Appeal from – Regina v Commissioners of Customs and Excise ex parte Kay and Co, Association of … Continue reading Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar: CA 10 Dec 1996
Reclaims of overpaid VAT are governed by our domestic legislation, and not by European VAT law. Zero-rate is not a tax set under European law. Limitations on reclaims are therefore properly set by our national legislation. Unjust enrichment explored. Citations: Times 19-Jan-1999 Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and Wales VAT, European … Continue reading Marks and Spencer Plc v Commissioners of Customs and Excise: QBD 19 Jan 1999
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
VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts [2015] UKUT 122 … Continue reading Revenue and Customs v Southern Cross Employment Agency Ltd: UTTC 1 Apr 2015
VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed [2015] UKFTT 209 (TC) Bailii Value Added Tax Act 1994 80(4A) England and Wales VAT Updated: 30 … Continue reading Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015
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
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
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 . .
VALUE ADDED TAX – DIY Housebuilders’ Scheme – Retrospective Planning Permission obtained after claim for VAT refund submitted -whether work lawful – whether building designed as a dwelling – whether claim valid – Section 35 Value Added Tax Act 1994 – Note 2 of Group 5 in Schedule 8 to Value Added Tax Act 1994 … Continue reading Long and Another v Revenue and Customs: FTTTx 28 Jan 2021
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
PROCEDURE – whether valid appeal made to the Tribunal – ss 83C, 83F and 83G Value Added Tax Act 1994 – yes – whether to reinstate proceedings following earlier strike-out under rule 8(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – no Citations: [2019] UKFTT 477 (TC) Links: Bailii Jurisdiction: England and … Continue reading Florida Foods Ltd (T/A Subway) v Revenue and Customs (Procedure : Whether Valid Appeal Made To The Tribunal): FTTTx 25 Jul 2019
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
Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment. Citations: Times 15-Jul-1997 Statutes: Value Added Tax Act 1994 72(1) 72(3) Jurisdiction: England and Wales VAT, Criminal Sentencing Updated: 11 October 2022; Ref: scu.86807
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
Judges: Sir Geoffrey Charles Vos Ch, Underhill, David Richards LJJ Citations: [2016] EWCA Civ 1180, [2017] STC 696, [2016] BTC 44, [2017] 1 CMLR 37 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: At ChD – The Test Claimants In The FII Group Litigation v The Commissioners of Inland … Continue reading Franked Investment Income Group Litigation, The Test Claimants In v Revenue and Customs: CA 24 Nov 2016
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 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
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
FTTTx Refusal of claim for repayment of overpaid VAT – Whether repayment precluded by section 80 Value Added Tax Act 1994 – Yes – Appeal dismissed. Citations: [2010] UKFTT 340 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 August 2022; Ref: scu.422343
FTTTx VAT – application to strike out – jurisdiction of Tribunal – s 83(1) VATA – whether a decision by HMRC – whether an appealable matter – s 80 VATA Judges: Berner TJ Citations: [2009] UKFTT 262 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 83 VAT Updated: 17 August 2022; Ref: scu.409084
Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008
The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover … Continue reading Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 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 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 – 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
The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999
VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – … Continue reading Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005
VDT Value added tax – input tax – business purpose – whether input tax on car registration number purchased from the Driver and Vehicle Licensing Agency recoverable – Value Added Tax Act 1994, section 24 – decision on the facts – yes Citations: [2005] UKVAT V19276 Links: Bailii VAT Updated: 04 July 2022; Ref: scu.238005
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
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
The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT vouchers. At first instance, the judge held that neither voucher increased VAT … Continue reading Commissioners of Customs and Excise v Hartwell Plc: CA 12 Feb 2003
VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport Citations: [2018] UKUT 191 (TCC), [2018] STC … Continue reading Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018
VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005
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 VAT tribunal may assess whether the Commissioner had acted on the basis of his best judgment. Evans LJ discussed appeals on fact disguised as appeals on law: ‘There is a well-recognised need for caution in permitting challenges to findings of fact on the ground that they raise this kind of question of law. That … Continue reading Georgiou and Another v Commissioners of Customs and Excise: QBD 19 Oct 1995
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
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003
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
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
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
FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed. [2016] UKFTT 227 (TC) Bailii England and Wales VAT Updated: 13 January … Continue reading Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016
FTTTx VAT – Repayment claim – Whether submitted within four year time limit under s 80 Value Added Tax Act 1994 – No – Appeal dismissed [2015] UKFTT 613 (TC) Bailii England and Wales VAT Updated: 07 January 2022; Ref: scu.556393
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
FTTTx Value Added Tax – Purchase of Apple iPhones by Appellant through 80 employees who bought small quantities from Apple retail stores either in their own individual names or more usually in false names or without giving any name, and never openly on behalf of the Appellant – Effect of section 47(2A) VAT Act 1994 … Continue reading Scandico Ltd v Revenue and Customs: FTTTx 26 Jan 2015
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
VAT – exemption for provision of services of an insurance broker or agent – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Article 135.1(a) Directive 2006/112 EC – Schedule 9 Group 2 Value Added Tax Act 1994 [2014] … Continue reading Westinsure Group Ltd v Revenue and Customs: UTTC 13 Oct 2014
FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed [2014] … Continue reading Kendricks Planning Ltd v Revenue and Customs: FTTTx 6 Aug 2014
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
VALUE ADDED TAX – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing … Continue reading Riverside Housing Association Ltd v Revenue and Customs: VDT 17 Nov 2005
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 VAT – Default Surcharge – Whether claim under s 80 Value Added Tax Act 1994 made before or after due date – Whether reasonable excuse on facts [2013] UKFTT 597 (TC) Bailii VAT Updated: 25 November 2021; Ref: scu.517701
FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – reasonable excuse – appeal dismissed [2013] UKFTT 364 (TC) Bailii VAT Updated: 17 November 2021; Ref: scu.513480
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 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
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 . .
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 . .
VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether . .
The commissioners had served a notice on the taxpayer requiring him to pay security for his tax liabiities. He appealed out of time against the finding, and was prosecuted for having continued to trade without providing the security. He appealed. . .
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 . .
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
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 . .
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
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 . .
References: [2013] UKFTT 597 (TC) Links: Bailii Ratio: FTTTx VAT – Default Surcharge – Whether claim under s 80 Value Added Tax Act 1994 made before or after due date – Whether reasonable excuse on facts Last Update: 11-Oct-16 Ref: 517701
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: [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
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
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