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
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
Value Added Tax – VAT Regulations 1995, Regulation 134 – Zero Rated Supply – whether conditions met of supply to a person in another member state – supply of car – identity of car disguised or missing – condition met. Appeal allowed. Citations: [2011] UKFTT 5 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Dom Buckley IRS Ltd v Revenue and Customs: FTTTx 14 Dec 2010
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
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 . .
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