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

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 – 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

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

(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 – 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

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

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

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

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

FTTTx VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be . .

VDT SECURITY ? Company Director’s involvement in previously failed companies – Whether respondents where reasonable in requiring security – Yes – VAT Act 1994 Schedule 11 Paragraph 4 – Appeal dismissed . .