Citations: [1998] EWHC Admin 55 Links: Bailii VAT Updated: 27 May 2022; Ref: scu.138176
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 – penalty for dishonest evasion of VAT – liability of officer of company – ss 60 and 61 Value Added Tax Act 1994 – was appellant dishonest – ability of officer to appeal against the amount of the penalty – amount of reduction for co-operation during HMRC’s investigation – appeal dismissed Citations: … Continue reading Jarvis v Revenue and Customs (Value Added Tax – Penalty for Dishonest Evasion): FTTTx 27 Jan 2020
VALUE ADDED TAX – requirement to register for VAT – whether Appellant had reached the threshold for VAT registration – paragraph 1 of schedule 1 to Value Added Tax Act 1994 – appeal allowed Citations: [2020] UKFTT 7 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 26 November 2022; Ref: scu.646944
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
VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for … Continue reading Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020
INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added … Continue reading Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019
VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed. Citations: [2020] UKUT 25 (TCC) Links: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020
VALUE ADDED TAX – DIY House Builders Scheme – s 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of the completion of the building – whether claim made within the relevant time limit – appeal allowed Citations: [2019] UKFTT 747 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Dunbar v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 13 Dec 2019
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 – 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
VALUE ADDED TAX – DIY builders – claim under Section 35 of the Value Added Tax Act 1994 to recover VAT on goods and services supplied in relation to the construction of a dwelling where the revised planning permission referring to the new dwelling was granted after some of the goods and services were supplied … Continue reading Franks and Franks v Revenue and Customs (Value Added Tax – Diy Builders): FTTTx 11 Feb 2020
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 – zero rating – recovery of tax – taxpayer granted planning permission for construction of new dwelling and detached garaging – first floor of garage includes sitting/dining area with kitchen units, two bedrooms and bathroom – planning permission has condition that accommodation on first floor of garage shall be brought into ancillary … Continue reading Luke v Revenue and Customs (Procedure : Value Added Tax – Zero Rating – Recovery of Tax): FTTTx 31 Jul 2019
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
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
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
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 – 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
VALUE ADDED TAX – zero-rating – supplies of cold food from outlets within larger building – VATA 1994, Sch 8 Group 1 Item 1 – whether supplies made ‘in the course of catering’ – meaning of ‘catering’ – supplies not made in the course of catering – whether food to be consumed ‘on the premises’ … Continue reading Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005
VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not … Continue reading Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019
Vat – Reduced Rates : Other Citations: [2018] UKFTT 28 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019 Value Added Tax – Application Under Section 85B of Vata 1994 . .See Also – Snow Factor Ltd, Snow Factor Training Ltd v Revenue … Continue reading Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018
Value Added Tax – Application Under Section 85B of Vata 1994 Citations: [2019] UKUT 77 (TCC) Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018 Vat – Reduced Rates : Other . . Lists of cited by and citing cases may be incomplete. VAT Updated: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 8 Mar 2019
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
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
UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption under Item 1(d) disapplied by Note 5 … Continue reading British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs: UTTC 12 Mar 2013
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
FTTtx Vat – Penalties : Reasonable Excuse – VAT – default surcharge – ss59 and 71, Value Added Tax Act 1994 – reasonable excuse – incorrect advice by a taxpayer’s accountant – incorrect information provided to the taxpayer’s accountant by HMRC over two years earlier – appeal dismissed [2015] UKFTT 379 (TC) Bailii England and … Continue reading Whiston Motor Factors Ltd v Revenue and Customs: FTTTx 6 Aug 2015
(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
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 . .
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: . .
Valued Added Tax – Default surcharge – Return and payment sent ten days late – Director and her husband went on holiday and did not submit Return and payment until after holiday until they checked on sufficient funds – whether reasonable excuse – . .
References: [2013] UKUT 130 (TCC) Links: Bailii UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption … Continue reading British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs; UTTC 12 Mar 2013
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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 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
The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014
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 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 . .
VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the … Continue reading McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019
FTTTx VAT – appeal against the penalty imposed for failure to submit an EC Sales List by the due date- appellant did not receive penalty notice in accordance with Section 66(2) and (3) of the Value Added Tax Act 1994 – appeal allowed Citations: [2013] UKFTT 243 (TC) Links: Bailii Statutes: Value Added Tax Act … Continue reading ETP Card Processing Ltd v Revenue and Customs: FTTTx 18 Apr 2013
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
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
Security – common directors -appeal dismissed – Value Added Tax Act 1994 Schedule 11 paragraph 4(2) Citations: [2004] UKVAT V18585 Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 November 2022; Ref: scu.199100
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
VAT – default surcharge assessment pursuant to s 59 Value Added Tax Act 1994 – electronic submission of VAT return pursuant to Regulation 25A Value Added Tax Regulations 1995 and online payment of VAT – whether reasonable excuse established for late payment of VAT – no – appeal dismissed Citations: [2020] UKFTT 505 (TC) Links: … Continue reading St James Marketing Ltd v Revenue and Customs (VAT – Default Surcharge Assessment): FTTTx 15 Dec 2020
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
VAT – value of supply – Value Added Tax Act 1994, schedule 6, paragraph 4 – goods or services supplied on terms allowing a discount for prompt payment – ‘the supply’ – the ‘terms’ of the supply – whether ‘allowing a discount for prompt payment’ – whether appellant could rely on schedule 6 paragraph 4 … Continue reading Virgin Media Ltd v Revenue and Customs:: UTTC 8 Apr 2020
Judges: Tuckey LJ, Arden LJ, Lloyd LJ Citations: [2006] EWCA Civ 1572 Links: Bailii Statutes: Value Added Tax Act 1994 60 Jurisdiction: England and Wales VAT Updated: 19 November 2022; Ref: scu.246375
The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT. Held: The building was not within the definition of a self contained residential building. If separate parts could be buildings, no part would satisfy the definition of a building … Continue reading Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003
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 – exemption for games of chance – whether it applies to ‘Spot the Ball’ – whether ‘Spot the Ball’ is a ‘game’ – held yes – whether it is a ‘game of chance’ – held yes -exemption from VAT under group 4, Schedule 9 Value Added Tax Act 1994 and predecessor provisions therefore … Continue reading The’Spotting The Ball’ Partnership and Others v Revenue and Customs: FTTTx 5 Mar 2013
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
FTTTx VAT – exemption for provision of services of an insurance intermediary – 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 4 Group 2 Value Added Tax Act 1994 Citations: [2013] … Continue reading Westinsure Group Ltd v Revenue and Customs: FTTTx 11 Feb 2013
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
FTTTx VALUE ADDED TAX – Import of motor cruiser – Value Added Tax Act 1994 Schedule 8 Group 12 item 2 (i) – whether import zero rated under relief provisions relating to use by persons with disabilities – No – Appeal dismissed Citations: [2013] UKFTT 97 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 … Continue reading Cadbury v Revenue and Customs: FTTTx 4 Feb 2013
FTTTX VAT – zero rating – food – coconut water – is it a beverage? – yes – supplies held to be standard rated – Group 1, Schedule 8, VAT Act 1994 Citations: [2013] UKFTT 94 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Vat Updated: 14 November 2022; Ref: … Continue reading Chi Drinks Ltd v Revenue and Customs: FTTTx 1 Feb 2013
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 Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. Citations: [2013] UKFTT 153 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Cited by: Appeal from – HM Revenue and … Continue reading Brockenhurst College v Revenue and Customs: FTTTx 5 Nov 2012
Value Added Tax; economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity. Value Added Tax Act 1994 ss 1, 2, 4 and 94 EC Council Directive … Continue reading De Ferranti v Revenue and Customs: FTTTx 30 Jun 2011
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether there was a reasonable excuse – delay in making payment by employed cashier -Appeal dismissed. Citations: [2011] UKFTT 240 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 November 2022; Ref: scu.442990
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed. Held: The appeal failed. In order to decide whether the condition allowing exemption was satisfied, the court had to identify … Continue reading Bournemouth Symphony Orchestra v Revenue and Customs: CA 9 Oct 2006
The Commissioner had made an assessment to VAT, and the time limits for making a further assessment had passed before the tax payer became aware that he might be due to deduct further input tax. Held: The taxpayer was not entitled to furher reduce the amount of VAT due in the assessment. Judges: Arden LJ … Continue reading Revenue and Customs v BUPA Purchasing Ltd and others: CA 12 Jun 2007
VAT – refunds for DIY housebuilders – Value Added Tax Act 1994, section 35 – Value Added Tax Regulations 1995, regulations 200 and 201 – whether or not the claims were made no later than three months after the completion of the buildings – yes – appeals allowed’ Citations: [2020] UKFTT 125 (TC) Links: Bailii … Continue reading Wedgbury and Stephen Wedgbury v Revenue and Customs (VAT – Refunds for DIY Housebuilders): FTTTx 2 Mar 2020
VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed Citations: … Continue reading Proffitt v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 28 Feb 2020
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
VALUE ADDED TAX – supply of car parking by NHS Trust – Article 13(1) PVD – s41A VATA 1994 – whether the trust was engaged in the activity as a public authority – whether supply was provided under a special legal regime – whether treating the trust as non-taxable in respect of the activity would … Continue reading Northumbria Healthcare NHS Foundation Trust v Revenue and Customs: UTTC 6 Oct 2022
A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had given a wide meaning to the word ‘defective’ in section 5(1) so as … Continue reading Regina v Stanley: CACD 8 Dec 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
Procedure – application to reinstate appeal out of time – Rule 17 FTT Rules- whether application precluded by section 85(4)Value Added Tax Act 1994 – yes – whether if not so precluded appeal should be reinstated – no Citations: [2019] UKFTT 127 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 25 October 2022; Ref: … Continue reading Baig (T/A Zara Trading Company) v Revenue and Customs (VAT – Appeals : Entertainment of Appeal): FTTTx 19 Feb 2019
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
VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – … Continue reading Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005
VALUE ADDED TAX – pump manufacturer – goods originally intended to be supplied and delivered to Hong Kong – delays – goods actually supplied and delivered to a site in UK – appellant zero rated the supplies – should have been standard rated – sections 1(1)(a), 7(2) and section 30 VAT Act 1994 – appeal … Continue reading Serfilco Europe Ltd v Revenue and Customs: VDT 23 Feb 2007
BAD DEBT RELIEF – debt written off on management buyout – was there consideration for the write off – yes – is appellant entitled to bad debt relief – no – Value Added Tax Act 1994 section 36 – appeal dismissed Citations: [2007] UKVAT V20051 Links: Bailii Jurisdiction: England and Wales VAT Updated: 22 October … Continue reading Berck Ltd v Revenue and Customs: VDT 23 Feb 2007
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
Fraudulent evasion of VAT. Citations: [2001] EWCA Crim 2282 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Crime Updated: 21 October 2022; Ref: scu.167038
FTTTx VALUE ADDED TAX – repayment supplement – VATA 1994, s 79 – period between submission of return and repayment exceeding 30 days – whether supplement due – whether Commissioners’ inquiries of a kind to ‘stop the clock’ – yes – whether checks into the credibility of transactions amount to inquiries – yes – appeal … Continue reading Future Components Ltd v Revenue and Customs: FTTTx 2 Mar 2010
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
The Revenue appealed against an order allowing the taxpayer retrospective entry into the Flat-Rate Scheme allowed under the section. Citations: [2010] BVC 563, [2009] EWHC 2587 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 26B Jurisdiction: England and Wales VAT Updated: 19 October 2022; Ref: scu.424104
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’. Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded in isolation without regard to their attendant circumstances and context. Nor does it require the tribunal to ignore compelling … Continue reading Red 12 Trading Ltd v Revenue and Customs: ChD 20 Oct 2009
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act 1994?’ Judges: Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, … Continue reading Balhousie Holdings Ltd v Revenue and Customs: SC 31 Mar 2021
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
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
VAT Whether Supplies Made By The Appellant Are Properly Categorised As Financial Intermediation and, therefore, exempt under Item 5, Group 5 of Schedule 9 to the Value Added Tax Act 1994. Volker Ludwig v Finanzamt Luckenwalde (Case C-453/05) and CSC Financial Services [2001] ECRI-10237 considered. Held: the Appellant’s supplies are exempt. Citations: [2022] UKFTT 334 … Continue reading Emerchantpay Ltd v Revenue and Customs (..): FTTTx 9 Sep 2022
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
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
Default Surcharge – insufficient cash to pay VAT by due date – Whether reasonable excuse – Yes – Appeal allowed – Value Added Tax Act 1994 sections 59 and 71 Citations: [2009] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.409114
VAT – Notice of Assessment – Appellant contractor – underdeclaration of output tax revealed upon investigation – Notice of Assessment – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form – absence of receipts – absence of other proofs of payment – Appellant claims … Continue reading Sloan v Revenue and Customs: FTTTx 18 Nov 2009
FTTTx Value Added Tax – whether the Appellant rendered one composite service, or two or more distinct services – whether the service, if one composite service, was of medical services – whether the Appellant company was treated, by Note 2 to Group 9 of Schedule 5 to VAT Act 1994, as being amongst the category … Continue reading Health Response UK v Revenue and Customs: FTTTx 19 Mar 2010
FTTTx Value Added Tax – Repayment supplement – VATA 1994 s.79 – Period between submission of return and repayment exceeding 30 days – Whether supplement due – Commissioners stated believed Appellant not involved in fraud – At time Commissioners wrongly believed any participant in a fraudulent chain could not reclaim input tax because no economic … Continue reading Major Micros Ltd v Revenue and Customs: FTTTx 10 Mar 2010
The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003
The council were liable to pay grants for building works. They wished to set the VAT element as an input tax. The Commissioners refused. Did the builders supply their services to the house owners, or to the council who paid the bill. The Act allowed the council to pay the sum direct to the builder. … Continue reading Ashfield District Council v Commissioners of Customs and Excise: ChD 30 Nov 2001
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