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 – DIY House Builders Scheme – construction of a dwelling – claim for input VAT refund under s 35 VATA – occupation before Certificate of Completion issued – whether the claim time-barred – determination of ‘completion’ for the purposes of reg 201 of the 1995 Regulations – appeal allowed Citations: [2020] UKFTT … Continue reading Mcgarry v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 30 Mar 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 – input tax – pre-incorporation legal expenses – regulation 111 Value Added Tax Regulations 1995 – legal costs incurred in defence of proceedings against individual who subsequently incorporated and became director of appellant company – appeal allowed Citations: [2019] UKFTT 502 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 31 October … Continue reading Koolmove Ltd v Revenue and Customs (VAT – Input Tax : Pre-Registration Purchases): FTTTx 2 Aug 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

VALUE ADDED TAX – bespoke retail scheme – regulations 67 and 68 VAT Regulations 1995 – no provision for closing stock adjustment on ceasing to use the scheme – whether the scheme produced a fair and reasonable valuation of taxable supplies – R v . .

FTTTx VAT – Input tax disallowed – Invalid invoices – Whether exercise decision of HMRC to disallow input tax claim reasonable – Yes – Appeal dismissed -Regulation 29 Value Added Tax Regulations 1995 . .

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

VAT – Flat Rate Scheme – allowable input tax – regulations 55A and 55E of the Value Added Tax Regulations 1995 – whether or not supplies relating to escape room games were capital expenditure goods with a value of more than pounds 2,000 – yes in respect of supplies of rooms, sets and props – … Continue reading The Great Escape Game Ltd v Revenue and Customs (VAT – Flat Rate Scheme): FTTTx 16 Sep 2019

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

VAT – partial exemption – special method – reg 102, Value added Tax regulations 1995 – whether proposed method fair and reasonable and more fair and reasonable than existing method Citations: [2009] UKFTT 201 (TC), [2010] STI 1405 Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 October 2022; Ref: scu.409028

The company appealed against rejection of its appeal against a VAT assessment disallowing recovery of input tax. Judges: McCombe J Citations: [2009] EWHC 3245 (Ch), [2010] STC 742, [2010] BVC 208, [2010] STI 88 Links: Bailii Statutes: Value Added Tax Regulations 1995 102A Jurisdiction: England and Wales VAT Updated: 04 October 2022; Ref: scu.384132

FTTTx VAT -invalid invoices- appellant to prove supplies took place – yes -HMRC to prove exercised discretion reasonably in refusing to accept invoices as valid – no – article 17(2 and 23 Sixth Directive – Regulation 14 Value Added Tax Regulations 1995 – Appeal allowed – HMRC decision referred for further review. Citations: [2011] UKFTT … Continue reading London Wiper Company Ltd v Revenue and Customs: FTTTx 5 Jul 2011

VAT – whether supplies for a consideration below ‘open market value’ – whether ‘standard method override’ set out in Regulations 107A to F of the Value Added Tax Regulations 1995 should be applied – whether assessments ‘global assessments’ and whether made in time – appeal allowed in part Citations: [2016] UKFTT 41 (TC) Links: Bailii … Continue reading Temple Finance Ltd and Another v Revenue and Customs: FTTTx 25 Jan 2016

VDT VALUE ADDED TAX – Registration – Whether input tax incurred six months and two days prior to registration reclaimable – Rule 111(2)(d) of Value Added Tax Regulations 1995 applicable – Appeal dismissed Citations: [2009] UKVAT V20962 Links: Bailii Statutes: Value Added Tax Regulations 1995 111(2)(d) VAT Updated: 26 July 2022; Ref: scu.346537

VDT Value added tax – input tax – time limits – whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 Judges: Dr David Williams (Chairman) Citations: [2004] UKVAT V18869 Links: Bailii Statutes: Value Added Tax Regulations 1995 29(1A) Cited by: … Continue reading Conde Nast Publications Ltd v Customs and Excise: VDT 7 Dec 2004

The court was asked as to the time available to a taxpayer to make a claim for repayment of under-deducted input tax under regulation 29. Held: Though it might itself feel some discomfort at an earlier judgment interpreting a judgment of the European Court, the earlier decision was binding and must be followed. It would … Continue reading Conde Nast Publications Ltd v Customs and Excise: CA 11 Jul 2006

The taxpayer appealed aganst rejection of his objection to an assessment to VAT Judges: Brooke, Chadwick, LJJ, Bodey J Citations: [2002] EWCA Civ 1881, [2003] STC 150 Links: Bailii Statutes: Value Added Tax Regulations 1995, Value Added Tax Act 1994 1 4 73(1) Jurisdiction: England and Wales Citing: Appeal from – Rahman T/A Khayam Restaurant … Continue reading Rahman v Commissioners of Customs and Excise: CA 20 Dec 2002

The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the claimants under regulation 109 to reclaim the VAT it had itself paid before that … Continue reading Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise: HL 22 May 2003

FTTTx VALUE ADDED TAX- repayments – Appellant supplying investment management and administration services to a group pension fund – VAT charged on all services – no over-charge in respect of net of VAT costs themselves – Appellant ‘refunds’ part of payment made by pension fund – whether a decrease in consideration for the supply within … Continue reading Rio Tinto London Ltd v Revenue and Customs: FTTTx 27 Nov 2014

Value Added Tax — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no [2010] UKFTT 472 … Continue reading Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be … Continue reading National Galleries of Scotland v Revenue and Customs: VDT 25 Nov 2005

FTTGc Value Added Tax – Input tax – Museum making both exempt and taxable supplies – Exempt supplies of admissions to museum and taxable supplies (standard rated and zero rated) of items sold in museum shop – Whether expenditure incurred in creating museum exhibits should be treated as residual input tax – Value Added Tax … Continue reading The Roald Dahl Museum and Story Centre v Revenue and Customs: FTTTx 25 Mar 2014

The claimant challenged a charge to interest on unpaid VAT. He had made a return but later established that the goods had been exported to an EU member state and thus were zero-rated.
Held: The was still liable to pay interest. The subsequent . .

FTTTx VALUE ADDED TAX – input tax – section 24 VATA 1994 – regulation 29(2) VAT Regulations 1995 – whether there were taxable supplies by taxable persons – whether the appellant in possession of valid VAT invoices to support its input tax claim – discretion as to alternative evidence of the charge to VAT – … Continue reading McAndrew Utilities Ltd v Revenue and Customs: FTTTx 4 Dec 2012

FTTTx Value Added Tax – Application to substitute another party as Appellant – Rule 9, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and Regulation 9, VAT Regulations 1995 – Application refused. Citations: [2012] UKFTT 714 (TC) Links: Bailii VAT Updated: 09 November 2022; Ref: scu.466642

Value Added Tax – Input tax recovery – Invalid invoices – Regs 13(1) and 14(1) VAT Regulations 1995 – Appeal dismissed – Costs awarded to Respondents Citations: [2006] UKVAT V19766 Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 October 2022; Ref: scu.246105

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

VALUE ADDED TAX – claim for bad debt relief – s36 VATA 1994 and Regs 165A and 166 VAT Regulations 1995 – whether claim made within time specified – no – appeal dismissed Citations: [2014] UKFTT 417 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 September 2022; Ref: scu.526828

Value Added Tax – Whether supply made – Deduction of input tax – Whether invoices identify goods – s.14(1)(g) VAT Regs 1995 – No – Whether discretion exercised under VAT Regulations 1995, Regulation 29(2) – Section not engaged – Whether reasons for decision can be varied – Yes – Appeal dismissed Citations: [2009] UKFTT 229 … Continue reading Plazadome Ltd v Revenue and Customs: FTTTx 4 Sep 2009

VALUE ADDED TAX – zero-rating – sales of good to Gibraltar-registered trader – goods transported to Belgium – purchaser not registered for VAT in Belgium – whether UK-registered supplier permitted to zero-rate supplies – Sixth Directive articles 28a, 28c – VATA 1994 s 30 – VAT Regulations 1995, reg 134 – Public Notice 725, paragraph … Continue reading J P Commodities Ltd v Revenue and Customs: VDT 22 Nov 2006

FTTTx VALUE ADDED TAX – Residual Input Tax – Partial Exemption Special Method (floor-based) – whether ‘fair and reasonable’ – Regulations nos 101 and 102, VAT Regulations 1995 (1995 SI 2518) – Appeal continued, hearing merits in full – Provisional Approval. Citations: [2010] UKFTT 393 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 … Continue reading DCM (Optical Holdings) Ltd v Revenue and Customs: FTTTx 20 Aug 2010

VDT VALUE ADDED TAX – vehicle hire trader charging customers for insurance cover arranged by a policy taken out by the trader with a third-party insurer – whether the trader was making exempt supplies of insurance – Card Protection Plan v Customs and Excise Commrs. (Case C-349/96) [1999] STC 270 considered and applied – held … Continue reading Global Self Drive Ltd v Revenue and Customs: VDT 12 Jul 2005

VALUE ADDED TAX – input tax – whether goods or services supplied to the Appellant, and used for the purposes of publicly funded research, were used for the purpose of a business carried on by the Appellant – no – appeal dismissed – VATA 1994 Ss 24-26; VAT Regulations 1995 SI 1995 No. 2518 Reg … Continue reading University of Southampton v Customs and Excise: VDT 8 Mar 2005

REPAYMENT SUPPLEMENT – Time limit for repayment – Delay due to Commissioners’ inquiry – Calculation of period of inquiry – Finance Act 1994 s.79(4) – Value Added Tax General Regulations 1995 regs 198 and 199 Citations: [2003] UKVAT V18243 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 August 2022; Ref: scu.221209

UTTC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016

FTTTx Value added tax – whether goods fell to be zero-rated as goods intended for export to a place outside the member States supplied otherwise than to a taxable person to a person not resident in the United Kingdom – whether the Appellant was a person not resident in the United Kingdom at the time(s) … Continue reading Martin-Jenkins v Revenue and Customs: FTTTx 13 May 2009

FTTTx VALUE ADDED TAX – appeal against refusal of request by Appellant to retrospectively amend the effective date of voluntary registration – error by Appellant on application form for registration – schedule 1, para 9 VATA 1994, Regulation 111(2) VAT Regulations 1995 – appeal dismissed Citations: [2009] UKFTT 115 (TC) Links: Bailii Jurisdiction: England and … Continue reading Drosden Plantruck Ltd v Revenue and Customs: FTTTx 27 May 2009

FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009

VDT Value Added Tax – matter to be determined as preliminary issue – failure of taxable person to register – assessment for final return period of 34 months – whether illegal as contrary to Article 252 Principal VAT Directive – Commissioners’ powers to require return for period exceeding 12 months under Article 273 Principal VAT … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: VDT 12 Feb 2009

VALUE ADDED TAX – partial exemption – opticians’ stores – special methods based on floor area agreed in 1997 and 1998 – special methods terminated by the Respondents in 2004 so that standard method applied – whether jurisdiction of the Tribunal is full or limited – limited – whether decision to terminate special methods was … Continue reading Banbury Visionplus Ltd and others v Revenue and Customs: VDT 26 Oct 2005

VALUE ADDED TAX – Company providing investment management and advice – taxable and exempt supplies – deduction of residual input tax – whether Standard Method and/or proposed Special Method ‘fair and reasonable’ – VATA Section 26 – Regulations 101 and 102 of VAT Regulations 1995 – Appeal Refused. Citations: [2008] UKVAT V20780 Links: Bailii Jurisdiction: … Continue reading Mcinroy and Wood Ltd v Revenue and Customs: VDT 21 Aug 2008

VALUE ADDED TAX … partial exemption – retail opticians using floor-space based special method – override notice served – whether notice properly served – whether PESM achieved fair result – no – whether override notice sufficiently precise -VAT Regulations 1995, regs 99, 101, 102. 102A, 102B – override notice properly served and valid – appeal … Continue reading Vision Express (UK) Ltd v Revenue and Customs: VDT 14 Nov 2008

VDT VALUE ADDED TAX – input tax – Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right of recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies … Continue reading Lincoln Assurance Ltd v Revenue and Customs: VDT 17 Mar 2008

VDT Value Added Tax – deduction of input tax – whether sufficient evidence of taxable supplies to Appellant – VATA 1994 Sections 24-26 – VAT Regulations (1995/2518) nos 13, 14 and 29 – Appeal refused. Citations: [2006] UKVAT V19529 Links: Bailii VAT Updated: 06 July 2022; Ref: scu.241236

VDT VALUE ADDED TAX – avoidance – construction of premises for probable occupation by partially-exempt banking group – series of transactions designed wholly or partly to reduce liability for VAT – assumption that tribunal’s decision in Halifax plc correct – whether transactions artificial – whether tax avoidance sole purpose VALUE ADDED TAX – Sixth Directive … Continue reading Capital One Developments Ltd v Customs and Excise: VDT 9 Jun 2004

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 – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

Value Added Tax – pre-registration expenditure on fitting-out restaurant premises – invoices in respect of ‘services’ pre-dating registration by more than 6 months – whether recoverable as ‘input tax’ following on registration – Regulation 111(2) (d) of VAT Regulations (SI 1995/2518) and Article 17 of the Sixth Directive – Appeal refused. Citations: [2005] UKVAT V19129 … Continue reading Oriental Delicacy Ltd v Revenue and Customs: VDT 20 Jun 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

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

FTTTx Value Added Tax – Capital expenditure – recovery of residual input tax – VATA 1994, Ss 25 and 26 – Fleming rule/Section 121 FA 2008 – VAT Regulations 1995, nos. 101 and 102 – principles of quantification – onus and standard of proof – appeal refused Citations: [2014] UKFTT 258 (TC) Links: Bailii Jurisdiction: … Continue reading NHS Lothian Health Board v Revenue and Customs: FTTTx 14 Mar 2014

UTLC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTLC 13 Jun 2016

FTTTx VALUE ADDED TAX – supply – supplies made more than six months before registration – VAT Regulations 1995 reg 111 – whether supplies were of goods or services – argument that supplies were of an intangible asset – reference to HMRC Business Income Manual – held, under Article 14(1) of VAT Directive, that supplies … Continue reading Smith (T/A Heliops UK) v Revenue and Customs: FTTTx 19 Jan 2015

FTTTx VALUE ADDED TAX – hire-purchase agreements – whether input tax on repossession costs fully allowable – subsequent adjustment to appellant’s VAT account – whether a decrease in consideration leading to an adjustment for the purposes of regulation 38 VAT Regulations 1995 – whether an entitlement to bad debt relief under section 36 VATA 1994 … Continue reading British Credit Trust Ltd v Revenue and Customs: FTTTx 1 Aug 2014

VALUE ADDED TAX – Repayment – Claim submitted 29 days late – VAT Regulations 1995 – Appeal dismissed [2009] UKFTT 361 (TC) Bailii England and Wales VAT Updated: 30 November 2021; Ref: scu.409165

FTTTx VALUE ADDED TAX – Flat Rate Scheme – Part VIIA VAT Regulations 1995 – Appellant exceeded upper thresholds – whether decision of HMRC to withdraw scheme was unreasonable – no – appeal dismissed [2013] UKFTT 421 (TC) Bailii VAT Updated: 20 November 2021; Ref: scu.515212

FTTTx VALUE ADDED TAX – partial exemption – whether attribution of input tax under regulation 101 of the VAT Regulations 1995 can take account of a taxable use of goods in a period more remote than the end of the prescribed accounting period in question which is brought about by a change in the law … Continue reading Palatial Leisure Ltd v Revenue and Customs: FTTTx 22 Jul 2013

Value Added Tax – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme in respect of a property in Scotland – Building (Scotland) Act 2003 considered – claim refused by HMRC – whether VATA s 35 and VAT Regulations 1995 reg 201 . .

UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 . .

FTTTX Value Added Tax – DIY Builders Scheme – claim for refund of VAT under DIY scheme – VATA 1994 s35 – Schedule 8 Group 5 notes 16 and 18 – Regulation 201 of VAT Regulations 1995 – incremental alterations and . .

Value Added Tax – pre-registration expenditure on fitting-out restaurant premises – invoices in respect of ‘services’ pre-dating registration by more than 6 months – whether recoverable as ‘input tax’ following on registration – Regulation 111(2) . .