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
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
The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred. Held: If the claim had … Continue reading University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001
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
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
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig. Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be told in advance of any transitional arrangements that would enable them to submit late accrued claims … Continue reading Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008
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 . .
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) . .
