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 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 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
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
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
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
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
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
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
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
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
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
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
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
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
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 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 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 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
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 – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed Citations: [2019] UKFTT 480 (TC) Links: Bailii Jurisdiction: England and Wales VAT … Continue reading Westland Horticulture Ltd v Revenue and Customs (Procedure : Value Added Tax): FTTTx 25 Jul 2019
Value Added Tax – zero rating – 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
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
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 -‘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
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
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 charitable company sought tax exemption as an eligible body supplying music of a cultural nature. Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest. Judges: Lightman J Citations: [2006] EWHC 40 (Ch), Times 06-Feb-2006 Links: Bailii Statutes: Tribunals and Enquiries Act 1992 11, Value Added … Continue reading Longborough Festival Opera v HM Revenue and Customs: ChD 27 Jan 2006
VALUE ADDED TAX – VAT Mini One Stop Shop (MOSS) Scheme – Cancellation of registration -whether the appellant had persistently failed to comply with its obligations – paragraph 7(e) Schedule 3BA Value Added Tax Act 1994 – whether HMRC had issued reminders in relation to late VAT returns in accordance with Article 58b(2)(a) and Article … Continue reading Krystal Hosting Ltd v Revenue and Customs: FTTTx 4 Nov 2020
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
Zero-rating – supply to handicapped person – Appellant designed and assembled decking to provide access – whether supply of component materials is zero-rated – Group 12, Sch 8, Value Added Tax Act 1994 Citations: [2009] UKFTT 322 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 September 2022; Ref: scu.409098
The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation. Held: The appeal failed. The legislation exempted the purchase of static caravans, but explicilty not ‘the supply of accomodation in a caravan or houseboat.’ There was … Continue reading Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004
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
FTTTx VAT – Item 1 of Group 1, Sch 9 Value Added Tax Act 1994 – whether licence to occupy land an exempt supply or standard rated supply of storage facilities – whether storage units ‘immovable property’ – predominant purpose of supply Citations: [2011] UKFTT 549 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading UK Storage Company (Sw) Ltd v Revenue and Customs: FTTTx 12 Aug 2011
Appeal against finding that Kalron’s product, ‘Zumo Fresh Blend’ is a ‘beverage’ within Item No 4 of the Excepted items in Part 2 Group 1 Schedule 8 Value Added Tax Act 1994 (‘VATA’) and thus standard rated. Judges: Warren J Citations: [2007] EWHC 695 (Ch) Links: Bailii Jurisdiction: England and Wales VAT Updated: 02 September … Continue reading Kalron Foods Ltd v Revenue and Customs: ChD 30 Mar 2007
FTTTx VAT – Reduced Rate – Whether ‘qualifying conversion’ – Whether one or two dwellings – Whether single building – Items 1 and 2 Group 6 and Note 3(1)(a) Schedule 7A Value Added Tax Act 1994 – Appeal allowed Citations: [2014] UKFTT 633 (TC) Links: Bailii Jurisdiction: England and Wales VAT, Construction Updated: 31 August … Continue reading Nabarro v Revenue and Customs: FTTTx 9 May 2014
VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as … Continue reading Glaxosmithkline Services Unlimited v Revenue and Customs: FTTTx 3 Sep 2010
The College had decided to demolish and rebuild its library. It elected to waive exemption to VAT so as to recover the VAT on its rebuilding costs. It had set up and funded an independent company to carry out the works, granting it a lease of the site. It appealed a decision of the tribunal … Continue reading Newnham College Cambridge v Revenue and Customs: CA 24 Mar 2006
VAT – classification of single composite supply – objective character or economic reality – supply of pitch hire, a licence to occupy football and netball pitches or the supply of competitive 5 or 7-a-side league matches – grant of any interest in or right over land or of any licence to occupy land for the … Continue reading Revenue and Customs v Netbusters (UK) Limited: UTTc 5 Jul 2022
Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (‘insulation for…roofs’)) was inadequately reasoned – yes – appeal allowed – case remitted to FTT Citations: [2022] UKUT 182 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Conservatory Roofing UK Ltd v Revenue and Customs: UTTc 11 Jul 2022
FTTTx Value Added Tax – whether services rendered to the Appellant by a company to which the Appellant had out-sourced the operation of its ships and certain services were zero-rated under Item 1 of Group 8 in Schedule 8 to VAT Act 1994 – proper interpretation of the contract – consideration of what was actually … Continue reading Plymouth Marine Laboratory v Revenue and Customs: FTTTx 29 Apr 2009
FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – whether HMRC acted reasonably in requiring security -para 4 (2) of Schedule 11 VATA 1994 -appeal dismissed Citations: [2010] UKFTT 72 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 August 2022; Ref: scu.408927
FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – business of recruitment and supply of temporary staff – whether HMRC acted reasonably in requiring security – para 4 (2) of Schedule 11 VATA 1994 – appeal dismissed Citations: [2010] UKFTT 10 (TC) Links: Bailii Statutes: Value Added Tax Act … Continue reading Clark (T/A Maxim) v Revenue and Customs: FTTTx 8 Jan 2010
VALUE ADDED TAX – Zero-rating – Value Added Tax Act 1994, Sch 8, Group 5, Building works – Supply of services in the course of construction of a new synagogue in garden of old synagogue and house next door – Whether zero-rated? – Held yes – Appeal allowed Citations: [2006] UKVAT V19625 Links: Bailii Jurisdiction: … Continue reading Kahal Imrei Chaim Ltd v Revenue and Customs: VDT 15 Jun 2006
Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008
Value added tax – relevant charitable purpose– use of a building by a charity — whether the use of the building by a school was otherwise than in the course or furtherance of a building – whether the activity carried on by the school comprised a business for VAT purposes – no – whether charity … Continue reading The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006
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
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
Zero Rating; single or multiple supplies; printed materials consisting of letter and leaflets, and envelope; mail pack; whether ‘letter’ truly a letter; whether one or more documents ancillary to another; Value Added Tax Act 1994 Schedule 8 Group 3 Item 1 Citations: [2005] UKVAT V19050 Links: Bailii Jurisdiction: England and Wales VAT Updated: 04 August … Continue reading Charterhall Marketing Ltd v Customs and Excise: VDT 19 Apr 2005
FTTTx Value Added Tax – Land and Property – Supply of holiday home – Whether separate supplies of land and construction services – Zero-rated or standard rated – Group 5, Sch 8 VATA 1994 – Whether abusive practice – Yes – transaction redefined as one supply – Standard rated – Appeal dismissed Citations: [2009] UKFTT … Continue reading Lower Mill Estate Limited and Another v Her Majesty’s Revenue and Customs: FTTTx 2 Apr 2009
FTTTx Compulsory Registration; cancellation of registration; Notice of assessment; validity; time bar; Value Added Tax Act 1994 Section 73, Schedule 1 paragraph 13. Citations: [2009] UKFTT 82 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373625
FTTTx VALUE ADDED TAX – assessments – best judgment – examination of till records – programming of till – whether transactions fully reflected in VAT returns – evidence showing omission of transactions from main records – assessments confirmed – penalties under s 60 VATA 1994 and Sch 24 FA 2007 also confirmed – appeals dismissed … Continue reading Serla Ltd v Revenue and Customs: FTTTx 25 Jun 2014
VDT VALUE ADDED TAX – appeal against notice of requirement for security for VAT – public house – whether Customs acted reasonably in requiring security – para. 4(2) of Schedule 11, VATA 1994 – appeal dismissed Judges: I Vellins Citations: [2009] UKVAT V20944 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 23 July … Continue reading Wraith v Revenue and Customs: VDT 29 Jan 2009
VALUE ADDED TAX – ‘face value’ vouchers – VATA 1994 Sch 6 para 5 – admission fees to nightclubs – customers receiving vouchers to be offset against cost of admission on subsequent occasion – whether vouchers supplied for consideration or free of charge – true nature of Appellant’s contract with customer – voucher not given … Continue reading Brook Leisure Holdings Ltd v Revenue and Customs: VDT 8 Jun 2005
VAT – Notice of requirement to give security – Whether decision reasonable – Value Added Tax Act 1994 Sch 11 para 4(2) – Appeal dismissed Citations: [2006] UKVAT V19494 Links: Bailii Jurisdiction: England and Wales VAT Updated: 19 July 2022; Ref: scu.239022
VAT – Assessment – Whether supply of transport of passengers or making of arrangements for transport of passengers – Sch 8 Grp 8, Item 4 and Item 10 Value Added Tax Act 1994 – No – Agreement or undertaking to provide transport of passengers – Standard rated – Appeal dismissed Citations: [2005] UKVAT V19386 Links: … Continue reading Thamesdown Transport Ltd v Revenue and Customs: VDT 16 Dec 2005
VDT VALUE ADDED TAX – zero rating- sale from hot beds of savoury products (ciabatta melts) – VATA 1994 Schedule 8 Group1 Note 3 (b)(i)- appeal allowed. Citations: [2008] UKVAT V20761 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 19 July 2022; Ref: scu.273033
VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that … Continue reading The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008
VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method … Continue reading Oxfam v Revenue and Customs: VDT 30 Jul 2008
VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice … Continue reading Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008
VAT – DIY BUILDERS SCHEME – Appellant converted a music room into a semi-detached three bedroom dwelling – the music room had previously been a forge comprised within a converted stable block – section 106 agreement preventing the separate disposal of the three bedroom house – the conversion did not meet the requirements of a … Continue reading Collins v Revenue and Customs: VDT 27 Apr 2006
EXEMPTION – leaseholds – waiver – legality of lease – Value Added Tax Act 1994 Schedule 9 Group 1, Item 1, Schedule 10 paras 2 and 3 – appeal dismissed Citations: [2006] UKVAT V19521 Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 July 2022; Ref: scu.240278
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
Whether Regular Pringles are standard-rated as being within the words ‘potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch’ in excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994. Held: They were not potato products and were zero-rated … Continue reading Procter and Gamble UK v Revenue and Customs (Including Supplemental Judgment): ChD 4 Jul 2008
The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999
VALUE ADDED TAX – 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
VDT Notice of Requirement to give security – whether requisite for the protection of the revenue – VATA 1994 Sch 11 para 4(2) – whether decision was reasonable – yes – appealed dismissed Citations: [2007] UKVAT V20511 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 13 July 2022; Ref: scu.263938
VDT ZERO-RATING – Construction of building – Dwelling house – Self-build construction of house for own occupation – Defective plasterwork installed by contractor – Complete replacement plastering required – Whether supply of new plastering service after ‘Certificate of Completion’ a supply in the course of construction of a new dwelling – Yes – Whether that … Continue reading James v Revenue and Customs: VDT 9 Nov 2007
VDT Value added tax – zero-rating – whether product a powder for the preparation of beverages – whether product a preparation or extract of milk – meaning of milk considered – Value Added Tax Act 1994, Schedule 8, Part II, Group 1 Citations: [2007] UKVAT V20230 Links: Bailii Jurisdiction: England and Wales VAT Updated: 11 … Continue reading R Twining and Company Ltd v Revenue and Customs: VDT 5 Jul 2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with input tax on purchases – Insertion of separate company avoided direction under VATA 1994 Sch 6 para 1 – … Continue reading Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007
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 – INPUT TAX – vouchers (pre 8 April 2003) – sold at less than face value – VAT Act 1994 Sch 6 para 5 – no output tax – input tax deduction by vendor on overheads recoverable? – yes – appeal allowed. Citations: [2006] UKVAT V19681 Links: Bailii VAT Updated: 07 … Continue reading First National Telecom Services Ltd v Revenue and Customs: VDT 3 Aug 2006
VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – grant of first major interest – whether grant is zero-rated supply – yes – appeal allowed Citations: [2016] UKFTT 129 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 … Continue reading Languard New Homes Ltd v Revenue and Customs (Vat – Zero-Rating : Building Work): FTTTx 25 Feb 2016
VALUE ADDED TAX – input tax – promotional scheme – manufacturer and distributor of domestic heating appliances awarding points to installers purchasing its appliances – points redeemable for gifts listed in catalogue -scheme run by marketing company which acquired and distributed the gifts – whether VAT included in marketing company’s invoices to Appellant recoverable input … Continue reading Baxi Group Ltd v Revenue and Customs: VDT 20 Jan 2006
SECURITY – previous requirement – appeal dismissed – Value Added Tax Act 1994 Schedule 11 paragraph 4(2) Citations: [2005] UKVAT V19192 Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 July 2022; Ref: scu.229610
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary. Held: The board operated as would a commercial company. All members were voluntary save the managing director who was paid. Where the remuneration of a board member was … Continue reading Bournemouth Symphony Orchestra v Customs and Excise: ChD 21 Jul 2005
Exempt Supplies – education; tuition given privately by teacher, who is director and employee of limited company; EC Sixth Directive Article 13A.1(j); whether properly implemented by domestic legislation by Value Added Tax Act 1994 Schedule 9 group 6 item 2; whether domestic legislation compatible with EC Sixth Directive; No; appeal allowed. Citations: [2005] UKVAT V18963 … Continue reading Empowerment Enterprises Ltd v Customs and Excise: VDT 21 Feb 2005
VDT VALUE ADDED TAX – input tax – the Appellant operates the Nectar programme under which customers who purchase goods (called primary goods) from certain retailers receive points which they may use to acquire goods (called secondary goods) from other suppliers – the Appellant pays the supplier for the secondary goods – whether, when a … Continue reading Loyalty Management UK Ltd v Customs and Excise: VDT 6 Apr 2005
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
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 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
FTTTX VAT – electronic lottery ticket vending machine (ELTVM) – Group 4, Sch 9 Value Added Tax Act 1994 – whether a ‘gaming machine’ – whether takings are exempt supplies within Item 2, Group 9. Citations: [2010] UKFTT 292 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 June 2022; Ref: scu.422329
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 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
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
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
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
