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Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 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

Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002

Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt. Held: The main building was listed, and the outbuilding was with in the curtilage as defined in the 1990 Act. Works to the outbuilding therefore … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002

H and M Hennes Ltd v Customs and Excise: ChD 22 Apr 2005

The taxpayers prepared clothing which was designed for children in that it followed the typical shapes of children. The Commissioners disallowed the exemption from VAT on the basis of the application of their simple rule which divided clothing according to the height of the intended wearer. Held: The approach of the Commissioners and of the … Continue reading H and M Hennes Ltd v Customs and Excise: ChD 22 Apr 2005

Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001

‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’ Judges: … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001

Customs and Excise Commissioners v Wellington Private Hospital Ltd and Others: QBD 30 May 1995

Medicines provided by hospitals from own stocks and prostheses are exempt supplies. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 12 1 and 2 Jurisdiction: England and Wales Citing: See Also – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997 In determining whether what … Continue reading Customs and Excise Commissioners v Wellington Private Hospital Ltd and Others: QBD 30 May 1995

Commissioners of Customs and Excise v Blom-Cooper: ChD 12 Jul 2002

The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed. Held: The tribunal was correct. There was no need to restrict the availability to wholly residential … Continue reading Commissioners of Customs and Excise v Blom-Cooper: ChD 12 Jul 2002

Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

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

Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed Citations: [2010] UKFTT 353 … Continue reading Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003

The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT. Held: Upon earning 150 loyalty points in a quarter, vouchers were given to customers, and there were other schemes. The entire cycle of transactions … Continue reading Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003

Abbeytrust Homes Ltd v Revenue and Customs: FTTTx 2 Mar 2011

FTTTx Appeal against HMRC’s decision that the Appellant’s building supplies were standard rated and not zero-rated because at the time the relevant supplies were made the building did not comply with the condition in Note 2(d) to Group 5 of Schedule 8 of the Value Added Tax Act 1994 case dismissed Citations: [2011] UKFTT 150 … Continue reading Abbeytrust Homes Ltd v Revenue and Customs: FTTTx 2 Mar 2011

Doctor Beynon and Partners v Commissioners of Customs and Excise: CA 20 Dec 2002

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

Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002

The company charged no VAT on its postage and packaging charged to mail order customers. The company had described it as an advance of the sums to be charged by Parcelforce. Held: There was no separate contract between the end customer and Parcelforce, nor any consideration paid direct by the customer. The making of an … Continue reading Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002

Commissioners of Customs and Excise v Eastwood Care Homes (Ilkeston) Ltd and Others: ChD 8 Nov 2001

The Commissioners appealed an order reinstating the registration of the respondents for VAT. The respondents made largely exempt supplies. They were members of a group of companies, each trading similarly. They had sought an alteration from group registration to individual registrations. Such registrations were voluntary because their vatable turnover would be below the limits. The … Continue reading Commissioners of Customs and Excise v Eastwood Care Homes (Ilkeston) Ltd and Others: ChD 8 Nov 2001

Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

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

Co-Operative Wholesale Society Limited v Commissioners of Customs and Excise: CA 26 Jul 2000

The taxpayer appealed a decision of the VAT tribunal. The taxpayer entered into contracts with its members to provide services, including funeral services. Part of the payments was agreed to be in respect of exempt services, but the charge included an element for administration. The taxpayer asserted that they were not dissociable. Held: The only … Continue reading Co-Operative Wholesale Society Limited v Commissioners of Customs and Excise: CA 26 Jul 2000

Commissioners of Customs and Excise v Pilgrims Language Courses Limited: CA 23 Jul 1999

A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely related to the course. Where however, the supplies were so combined as a mere … Continue reading Commissioners of Customs and Excise v Pilgrims Language Courses Limited: CA 23 Jul 1999

Milligan v Revenue and Customs: VDT 2 Sep 2005

VAT – DIY BUILDERS SCHEME – Appellant constructed a bungalow at the rear of her home for use as self-contained accommodation for her elderly mother – planning permission prohibited the separate use and independent disposal of the bungalow – the bungalow did not meet the requirement of a building designed as a dwelling (Note 2 … Continue reading Milligan v Revenue and Customs: VDT 2 Sep 2005

Capital One Bank (Europe) Plc v Revenue and Customs: VDT 9 Sep 2005

VALUE ADDED TAX – input tax – partially exempt trader – agreed special method for attribution of residual input tax – credit card bank – securitisation of credit card receivables – assignment of receivables to Jersey trustee – trustee holding assigned receivables on trust for Jersey company which issued loan notes on security of receivables … Continue reading Capital One Bank (Europe) Plc v Revenue and Customs: VDT 9 Sep 2005

Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: HL 15 Dec 1998

Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them. Held: The contract providing cleaning and other services, by a maintenance fund for a block of flats, was a VATable supply by the Trustees who … Continue reading Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: HL 15 Dec 1998

Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed Citations: [2013] UKFTT … Continue reading Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013

Brian Mcadam Plunbing and Heating v Revenue and Customs: FTTTx 22 Dec 2010

FTTTx VALUE ADDED TAX – Section 3 and Schedule 1 VAT Act 1994 – Failure to register in respect of taxable supplies – co-operation and personal circumstances considered – whether further reduction in penalty is justified – Appeal dismissed. Citations: [2011] UKFTT 22 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 19 May 2022; … Continue reading Brian Mcadam Plunbing and Heating v Revenue and Customs: FTTTx 22 Dec 2010

Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: CA 9 Oct 2001

The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods prior to the election. One issue was whether a lease was one supply or a … Continue reading Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: CA 9 Oct 2001

Ardenglen Developments Ltd v Revenue and Customs: VDT 22 Nov 2006

Zero Rating; first grant by a person constructing a building intended for use solely for a relevant charitable purpose; whether lease by company established by housing association to obtain funding a supply within section 30 and Schedule 8 Group 5 Item 1(a)(ii) of the Value Added Tax Act 1994; yes Citations: [2006] UKVAT V19906 Links: … Continue reading Ardenglen Developments Ltd v Revenue and Customs: VDT 22 Nov 2006

Metropolitan International Schools Ltd v Revenue and Customs: CA 14 Feb 2019

Interpretation of section 84(10) of the Value Added Tax Act 1994 What is at issue is whether section 84(10) enables the appellant, Metropolitan International Schools Limited, to advance a legitimate expectation claim in the context of appeals to the First-tier Tribunal rather than by way of judicial review. Held: The appeal failed. Section 84(10) of … Continue reading Metropolitan International Schools Ltd v Revenue and Customs: CA 14 Feb 2019

Royal Midland Counties Home for Disabled People v Commissioners of Customs and Excise: ChD 5 Jul 2001

Whether an item was zero-rated for VAT purposes because it was to be used as or as an accessory for medical equipment, was could determined by the intention of the user of the product, and was not settled only be the expectation of the manufacturer. The wording ‘the supply of . . accessories for use.. … Continue reading Royal Midland Counties Home for Disabled People v Commissioners of Customs and Excise: ChD 5 Jul 2001

North of England Zoological Society v Commissioners of Customs and Excise: QBD 20 Oct 1999

For VAT purposes, as opposed to other forms of taxation, educational purposes meant education within a more formal class or lesson type structure. A zoo, open to the public but employing education officers to assist with education of visitors was not exempt from charging VAT upon its entrance fees. The education offered did not come … Continue reading North of England Zoological Society v Commissioners of Customs and Excise: QBD 20 Oct 1999

Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000

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

Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

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

Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998

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

Commissioners of Customs and Excise v Reed Personnel Services Ltd: QBD 13 Apr 1995

A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal to hear the evidence and to ascertain from the whole … Continue reading Commissioners of Customs and Excise v Reed Personnel Services Ltd: QBD 13 Apr 1995

Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

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

C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

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

Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018

Vat – Zero-Rating : Food, Etc – VALUE ADDED TAX – whether bicarbonate of soda sold as baking ingredient is ‘food of a kind used for human consumption’ and so zero-rated for VAT purposes – section 30(2) and item 1 Group 1 Schedule 8 Value Added Tax Act 1994 – appeals allowed Citations: [2018] UKFTT … Continue reading Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018

Revenue and Customs v C Jenkin and Son Limited (Value Added Tax): UTTC 15 Jun 2017

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

Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021

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

Redman v Revenue and Customs: FTTTx 24 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

Sub One Limited T/A Subway v HM Revenue and Customs: UTTC 3 Oct 2012

Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle … Continue reading Sub One Limited T/A Subway v HM Revenue and Customs: UTTC 3 Oct 2012

The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

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

Inspired By Service Ltd v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Vat – Registration : Cancellation of) VALUE ADDED TAX – Voluntary Registration – Taxpayer making taxable supplies – Request to cancel registration with effect from original effective date – Request refused – VAT Act 1994 Schedule 1 Paragraph 13(1) applies – Paragraph 13(3) does not apply – Registration cannot be backdated – Appeal dismissed … Continue reading Inspired By Service Ltd v Revenue and Customs: FTTTx 7 Dec 2016

Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 … Continue reading Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service charges amounted, at least in part, to third party consideration paid by LMUK to the … Continue reading Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

Magic Memories Ltd v Revenue and Customs: FTTTx 6 Dec 2013

FTTTx VALUE ADDED TAX- supply of photo-books at the visitor attractions – whether supply of goods or services – if supply of goods, whether a supply of photographs or of photo-books – whether photo-books were ‘books or booklets’ within Item 1 of Group 3 of Schedule 8 Value Added Tax Act 1994- appeal allowed Citations: … Continue reading Magic Memories Ltd v Revenue and Customs: FTTTx 6 Dec 2013

Matthews and Another v Revenue and Customs: FTTTx 18 Oct 2016

FTTTx Vat – Assessments : Other – option to tax – apportionment – disused public house and flat – Schedule 10 to the Value Added Tax Act 1994 – Notice 700/57 – appeal against an apportionment of 90% to commercial and 10% to residential – appeal allowed – substitute apportionment of two thirds commercial and … Continue reading Matthews and Another v Revenue and Customs: FTTTx 18 Oct 2016

Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

University of Leicester Students Union v Commissioners of Customs and Excise: CA 21 Dec 2001

The student Union supplied soft drinks to students. They claimed this was closely associated with education and that activity was therefore exempt from VAT. The Union appealed a decision against them. Held: The University charter did not provide for the Union to be part of its purpose. Though the Union was set up by the … Continue reading University of Leicester Students Union v Commissioners of Customs and Excise: CA 21 Dec 2001

Customs and Excise v School of Finance and Management (London) Ltd: ChD 30 Nov 2001

Appeal by the Commissioners against a decision of the VAT and Duties Tribunal concluding that the School of Finance and Management (London) Ltd was eligible for exemption as a college of a university under Note 1 to Group 6 of Schedule 9 of the Value Added Tax Act 1994. Held: The tribunal found that SFM’s … Continue reading Customs and Excise v School of Finance and Management (London) Ltd: ChD 30 Nov 2001

SAE Education Ltd v Revenue and Customs: SC 20 Mar 2019

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

Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014

Application for leave to appeal [2014] EWCA Civ 1412 Bailii England and Wales Citing: At FTTTx – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012 Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014

Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012

Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body [2012] UKFTT 382 (TC) Bailii England and Wales Cited by: Appeal from – Finance and Business Training Ltd … Continue reading Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012

Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016

The court was asked ‘Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?’ The FTT decided it was not. Although it supplied a university education, FBT also had to show … Continue reading Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016

The Association of Graduate Careers Advisory Services v Revenue and Customs (VAT – Exempt Supplies : Professional Bodies): FTTTx 9 Aug 2016

FTTTx VAT – exemptions – subscriptions to association providing services to members – whether primary purpose of fostering professional expertise of its members – whether objects in the public domain and of philanthropic or civic nature – item 1(c) and item 1(e) Group 9 Schedule 9 Value Added Tax Act 1994 – appeals dismissed [2016] … Continue reading The Association of Graduate Careers Advisory Services v Revenue and Customs (VAT – Exempt Supplies : Professional Bodies): FTTTx 9 Aug 2016

Revenue and Customs v SAE Education Ltd: UTTC 25 Apr 2016

UTTC VALUE ADDED TAX – exempt supplies – education – PVD arts 131-133 – Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 – whether education provided by ‘eligible body’ – whether respondent a college of a university – tests to be applied – role of the Upper Tribunal – appeal … Continue reading Revenue and Customs v SAE Education Ltd: UTTC 25 Apr 2016

SAE Education Ltd v Revenue and Customs: CA 28 Jul 2017

Patten, Black, Sales LJJ [2017] EWCA Civ 1116, [2017] BVC 37, [2017] STC 2166 Bailii England and Wales Citing: At FTTTx – SAE Education Ltd v Revenue and Customs FTTTx 28-Feb-2014 VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses … Continue reading SAE Education Ltd v Revenue and Customs: CA 28 Jul 2017

SAE Education Ltd v Revenue and Customs: FTTTx 28 Feb 2014

VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses by company exempt – whether courses supplied by eligible body – whether company a college of a university – VATA 1994 Sch 9, Group 6, Item 1, Note (1)(b) – EC … Continue reading SAE Education Ltd v Revenue and Customs: FTTTx 28 Feb 2014

Hills and Another v Revenue and Customs: UTTC 25 Apr 2016

UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added … Continue reading Hills and Another v Revenue and Customs: UTTC 25 Apr 2016

Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

Boxmoor Construction Ltd v Revenue and Customs: UTTC 22 Feb 2016

UTTC VALUE ADDED TAX – zero rating – Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of facade – whether retention of facade condition of planning consent or similar permission – no – whether part of … Continue reading Boxmoor Construction Ltd v Revenue and Customs: UTTC 22 Feb 2016

Firstpoint (Europe) Ltd v Revenue and Customs: FTTTx 4 Nov 2011

VAT: Place of Supply; Council Directive 2008/8/EC, Article 46 supplies to non-taxable persons, Value Added Tax Act (VATA) 1994, Schedule 4 Part 3 paragraph 10(1) and (2) exceptions relating to supplies not made to relevant business person, Intermediaries: intention to facilitate the making of supplies of sports scholarships by US academic institutions; whether place of … Continue reading Firstpoint (Europe) Ltd v Revenue and Customs: FTTTx 4 Nov 2011

Coates v Revenue and Customs: FTTTx 16 Sep 2015

FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took … Continue reading Coates v Revenue and Customs: FTTTx 16 Sep 2015

Howells and Another v Revenue and Customs: FTTTx 10 Aug 2015

FTTTx Value Added Tax : Diy Builders Scheme – VALUE ADDED TAX D DIY Builders scheme D s 35 VATA 1994 D claim withdrawn because HMRC evidence requirements could not be met D Penalty under Schedule 24 Finance Act 2007 D whether inaccuracy in document caused by failure to take reasonable care D No, because … Continue reading Howells and Another v Revenue and Customs: FTTTx 10 Aug 2015

Revenue and Customs v Astral Construction Ltd: UTTC 20 Jan 2015

VALUE ADDED TAX – zero rating – construction of nursing home on site of and incorporating redundant church building – whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 – yes – whether enlargement of or extension to existing building – no – whether special residential conversion of … Continue reading Revenue and Customs v Astral Construction Ltd: UTTC 20 Jan 2015

Revenue and Customs v Shields: UTTC 24 Oct 2014

UTTC VALUE ADDED TAX – input tax – DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence – whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 – whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling – no … Continue reading Revenue and Customs v Shields: UTTC 24 Oct 2014

Westinsure Group Ltd v Revenue and Customs: UTTC 13 Oct 2014

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

Collins v Revenue and Customs: FTTTx 18 May 2012

VALUE ADDED TAX – Value Added Tax Act 1994 (VATA) Section 30, Schedule 8, Group 5, Note 22 – DIY Builders Scheme – refund to persons constructing certain dwellings – vehicle turntable – whether ordinarily incorporated test met -No – Appeal dismissed. [2012] UKFTT 347 (TC) Bailii England and Wales VAT Updated: 15 December 2021; … Continue reading Collins v Revenue and Customs: FTTTx 18 May 2012

Riverside Housing Association Ltd v Revenue and Customs: VDT 17 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

Oriflame UK Ltd v The Commissioners for Revenue and Customs: FTTTx 14 May 2014

VAT – Preliminary issue – Single supply made by appellant to its non-VAT registered sales consultants – Subsequent retail sale of goods sold by sales consultants – Direction that output tax on appellant’s due at ‘open market value on a sale by retail’ – Whether ‘open market value on a sale by retail’ should include … Continue reading Oriflame UK Ltd v The Commissioners for Revenue and Customs: FTTTx 14 May 2014

Sub One Ltd (T/A Subway) v HM Revenue and Customs: CA 10 Jun 2014

The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax. Rimer, McCombe, Briggs LJJ [2014] EWCA Civ 773 Bailii Value Added Tax Act … Continue reading Sub One Ltd (T/A Subway) v HM Revenue and Customs: CA 10 Jun 2014

British Printing Industries Federation v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx VAT – exempt services – Value Added Tax Act 1994, Schedule 9, Group 9, item 1(d), note (5) and Article 132(1)(l) of the Principal VAT Directive (2006/112/EC) – employers federation providing services to members in return for annual subscriptions – whether membership subscriptions exempt from VAT – whether ‘trade union’ association – whether primary … Continue reading British Printing Industries Federation v Revenue and Customs: FTTTx 4 Feb 2014

Skyview Ballooning Ltd v Revenue and Customs: FTTTx 23 Dec 2013

FTTTx Value Added Tax – Sale of vouchers entitling holders to balloon flights or merchandise, both to be provided by the issuer of the vouchers, up to a cash amount – whether the vouchers were ‘face-value vouchers’ within the meaning of paragraph 1, Schedule 10A VAT Act 1994 – whether the vouchers were ‘single purpose … Continue reading Skyview Ballooning Ltd v Revenue and Customs: FTTTx 23 Dec 2013

Leyton Sixth Form College v Revenue and Customs: FTTTx 13 Nov 2013

FTTTx VALUE ADDED TAX – construction of buildings – whether zero-rated or standard-rated supplies – whether construction of a building by a college was an enlargement of, or an extension to, an existing building, or the construction of an annexe to an existing building – whether, if an annexe, it was capable of functioning independently … Continue reading Leyton Sixth Form College v Revenue and Customs: FTTTx 13 Nov 2013

Mj Fenwick Consultancy v Revenue and Customs: FTTTx 22 Oct 2013

FTTTx VAT – Exemption – Provision of services by private addiction therapist not registered or enrolled on register or roll of health professionals included in paragraphs (a) to (d) of Item 1 Group 7 of Schedule 9 Value Added Tax Act 1994 – Whether services supplied are directly supervised by such a health professional – … Continue reading Mj Fenwick Consultancy v Revenue and Customs: FTTTx 22 Oct 2013

Astral Construction Ltd v Revenue and Customs: FTTTx 2 Jul 2013

FTTTx VAT – zero rating – building work – construction of residential care home integrating existing church – whether taken out of zero rating by being works of enlargement, extension, or conversion – Value Added Tax Act 1994 Schedule 5 Group 8 Item 2 – appeal allowed [2013] UKFTT 374 (TC) Bailii Value Added Tax … Continue reading Astral Construction Ltd v Revenue and Customs: FTTTx 2 Jul 2013

Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008

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

Hopkins v Revenue and Customs: FTTTx 19 Apr 2012

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

Total Network Sl v Revenue and Customs: HL 12 Mar 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

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

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

Revenue and Customs v Secret Hotels2 Ltd: SC 5 Mar 2014

The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, the operators of the hotels, and the holiday-makers or their travel agents (which is an English law … Continue reading Revenue and Customs v Secret Hotels2 Ltd: SC 5 Mar 2014

WHA Ltd and Another v Revenue and Customs: SC 1 May 2013

The Court was asked as to the effectiveness of a scheme, known as Project C, designed to minimise the overall liability to VAT of a group of companies involved in motor breakdown insurance. Held: The court dismissed WHA’s appeal. There had been no supply of repairs to WHA. The justifications for the project relied upon … Continue reading WHA Ltd and Another v Revenue and Customs: SC 1 May 2013

Prebble v Television New Zealand Ltd: PC 27 Jun 1994

(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