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
The offence of VAT evasion can be proved without the need to show an intent to make a permanent default. Citations: Gazette 16-Dec-1994 Statutes: Value Added Tax Act 1983 3991) Jurisdiction: England and Wales VAT, Crime Updated: 25 October 2022; Ref: scu.88433
Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability. Citations: Times 13-Dec-1994, [1995] STC 217 Statutes: Value Added Tax Act 1983 39(1) Jurisdiction: England and Wales Cited by: Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004 … Continue reading Regina v Dealy: CACD 13 Dec 1994
VALUE ADDED TAX – Input Tax – invoice from an associated business to another business – same owner and sole director – whether a supply and a continuous supply – yes- amounts incurred in connection with a residential property – whether de minimus reclaim allowable – yes. Value Added Tax Act 1994, sections 24, 25, … Continue reading Computational Structural Mechanics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 8 Mar 2019
The claimant sought to appeal against refusal of relief from payment of sums assessed by way of penalty, on the basis of hardship. HMRC argued that the right of appeal underthe 2007 Act had been taken away by the 1994 Act. Judges: Simon J Citations: [2012] QB 358, [2011] BVC 211, [2012] 2 WLR 435, … Continue reading Totel Ltd, Regina (on The Application of) v The First Tier Tribunal (Tax Chamber) and Others: Admn 24 Mar 2011
Tribunal may consider potential uses to see if ‘existing’ building. Citations: Times 22-Jun-1994 Statutes: Value Added Tax Act 1983 Sch5 VAT Updated: 15 May 2022; Ref: scu.79337
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
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: . .
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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
Appeal against termination of special exemption method. Held: The taxpayer’s appeal was dismissed. The VAT tribunal’s jurisdiction was unlimited. No limitation was implied by the wording of the section. The tribunal’s discretion had only to be exercised so as to achieve the statutory objective, There was nothing to exclude the jurisdiction of the tribunal to … Continue reading Banbury Visionplus Ltd v HM Revenue and Customs: ChD 9 May 2006
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
FTTTx PROCEDURE – Rule 8(2) – Application to strike out Notice of Appeal on mandatory basis – Value Added Tax Act 1994 section 83 – Whether a certain letter constituted an appealable matter – No – Whether Tribunal had jurisdiction in relation to the proceedings- No – Whether Notice of Appeal should be struck out … Continue reading Iqbal v Revenue and Customs (Procedure): FTTTx 13 May 2015
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
Application by Respondents to have the Appellant’s appeal struck out in accordance with rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal Tax Chamber) Rules 2009.The Respondents say that the Application is made since the matter concerned is not an appealable matter under Section 83 of the Value Added Tax Act 1994 (‘VATA’) and as such … Continue reading Cross (T/A Euromarques) v Revenue and Customs: FTTTx 7 Mar 2013
UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision not perverse – no error of law – … Continue reading Data Select v HM Revenue and Customs: UTTC 1 Jun 2012
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 – 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 -‘DIY Builders’ Scheme’ – claim for relief under s 35 Value Added Tax Act 1994 – whether works carried out in the course or furtherance of any business – appeal dismissed. LEGITIMATE EXPECTATION – Appellant claimed to have been misled by HMRC guidance – whether jurisdiction under s 83 Value Added Tax … Continue reading Bourne v The Commissioner for Revenue and Customs: FTTTx 1 Jul 2010
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
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 defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007
VDT Value Added Tax; Registration; partnership; jurisidiction; appeal by individual asserting that she was not a partner; Value Added Tax Act 1994 section 83(a) Citations: [2004] UKVAT V18482 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 July 2022; Ref: scu.247584
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 Supply for a consideration – whether foreign exchange transactions always constitute such supplies by both parties – whether a counterparty’s profit from foreign exchange transactions is consideration for its supply – Value Added Tax Act 1994 section 5(2) – Sixth Directive Articles 2 and 11. Interpretation of the operative part of a preliminary ruling … Continue reading Willis Pension Trustees Ltd v Revenue and Customs: VDT 25 Jul 2005
VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – whether ‘dishonest’ – yes – appeal dismissed but reduction for mitigation increased Judges: Colin Bishopp C Citations: [2004] UKVAT V18563 Links: … Continue reading Zen Internet Ltd v Customs and Excise: VDT 5 Apr 2004
The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a ‘protected building’. Note (1) defines a protected building as both ‘a building which is … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004
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
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001
FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part Citations: [2014] UKFTT 549 (TC) Links: Bailii Jurisdiction: England and Wales Citing: See Also – Romasave Property Services Ltd v Revenue and Customs FTTTx 26-Apr-2013 FTTTx VAT – application … Continue reading Romasave (Property Services) Ltd v Revenue and Customs: FTTTx 3 Jun 2014
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
Income Tax, Vat and Penalties – Discovery Assessment and Closure Notice – ss 28 and 29 and 34 of Taxes Management Act 1970 – capital allowances and revenue expenditure and loss relief claims – expenditure to construct a sports complex and house renovation – whether there was a ‘trade’ being carried on for income tax … Continue reading Wildin v Revenue and Customs: FTTTx 3 Feb 2022
VAT applied to ‘deemed’ supplies even though these had been made through an intermediate finance company. On a simultaneous supply to an agent and a principal, agent’s tax to be in same period. Citations: Times 27-Feb-1995, Ind Summary 10-Apr-1995 Statutes: Value Added Tax Act 1994 47(3) Jurisdiction: England and Wales VAT Updated: 10 April 2022; … Continue reading Wirral Metropolitan Borough Council v Commissioners of Customs and Excise: QBD 27 Feb 1995
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
Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least twenty passengers and stopped for at least thirty minutes. The issue was to quantify the … Continue reading Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998
Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles. Citations: Times 13-Apr-1995, Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1 Jurisdiction: England and Wales … Continue reading Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 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
VAT – zero rating – modification or conversion of aircraft – supply of airborne surveillance and control system – additional role for existing aircraft – use of role-fit kits – whether modification or conversion – jurisdiction of Tribunal to reach decision on basis other than one put forward by parties – unusual importance of burden … Continue reading Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021
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
VAT – INCOME TAX – Late notices of appeal – s 83G Valued Added Tax Act 1994 – whether leave to appeal out of time should be granted – no – application dismissed [2016] UKFTT 184 (TC) Bailii England and Wales VAT, Income Tax Updated: 13 January 2022; Ref: scu.561926
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
Value Added Tax Act 1994 (VATA), Schedule 8, Group 5, Note 2. Refund to persons constructing certain dwellings – residential conversion – separate use or disposal of the dwelling was prohibited by the terms of the statutory planning consent at the time the conversion was designed – thus works were not eligible. Appeal dismissed. [2012] … Continue reading Hopkins v Revenue and Customs: FTTTx 19 Apr 2012
FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out Peter Kempster J [2014] UKFTT 196 (TC) Bailii England and Wales Citing: Cited – Dominic O’Flaherty v HMRC UTTC 4-Apr-2013 UTTC Procedure … Continue reading Zorkova v Revenue and Customs: FTTTx 14 Feb 2014
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 – . .
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 . .
References: [2012] UKUT 187 (TCC) Links: Bailii Ratio: UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision … Continue reading Data Select v HM Revenue and Customs; UTTC 1 Jun 2012
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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