Search Results for: Value Added Tax Tribunals Rules 1986 2

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Hillcraft Trading Ltd and Another v Revenue and Customs: FTTTx 3 Dec 2012

FTTTTx VAT – COSTS – transitional appeals being current proceedings under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) – application by taxpayers for substitution of Value Added Tax Tribunals Rules 1986 (SI 1986/590) for Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) – application made after conclusion … Continue reading Hillcraft Trading Ltd and Another v Revenue and Customs: FTTTx 3 Dec 2012

The Funding Corporation Ltd v Revenue Customs: VDT 4 Apr 2006

VDT VALUE ADDED TAX – Direction to pay costs to the successful party (the Appellant) – rule 29(1) of the VAT Tribunals Rules 1986 – whether costs should be awarded on the standard basis or alternatively on the indemnity basis – CPR rule 44.4 applied by analogy – in the light of their conduct of … Continue reading The Funding Corporation Ltd v Revenue Customs: VDT 4 Apr 2006

Pegasus Communications (UK) Ltd v Revenue and Customs: VDT 28 Jan 2008

Appeal against a decision of the Respondents with respect to surcharge assessments in the sums of andpound;3105.61, andpound;2218.89 and andpound;658.87 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986. Held: Dismissed as to two appeals but allowed as to the third. Citations: [2008] UKVAT V20556 … Continue reading Pegasus Communications (UK) Ltd v Revenue and Customs: VDT 28 Jan 2008

Prebble C and Prebble H (Trading In Partnership) v Revenue and Customs: VDT 18 Aug 2006

VDT PROCEDURE – Application to set decision aside – Failure to appear at the hearing – Appellant failed to appear at hearing when appeal was determined against him – Appellant applied to have decision set aside – Whether just to do so – Value Added Tax Tribunals Rules 1986 r. 26(3) Citations: [2006] UKVAT V19722 … Continue reading Prebble C and Prebble H (Trading In Partnership) v Revenue and Customs: VDT 18 Aug 2006

Sentinal Lifts Ltd v Customs and Excise: VDT 9 Jul 2004

Appeal against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended. Judges: Palmer TJ Citations: [2004] UKVAT V18691 Links: Bailii Statutes: Value Added Tax Tribunals Rules 1986 82 VAT Updated: 11 June 2022; … Continue reading Sentinal Lifts Ltd v Customs and Excise: VDT 9 Jul 2004

Harrison v Revenue and Customs: FTTTx 23 May 2011

VAT – shooting rights – whether Appellant making supply of shooting rights in course or furtherance of a business carried on by him – nature of supplies made by Appellant – shoot operated by syndicate of members, not Appellant – Appellant supplying administration and management services to syndicate – even if Appellant making supply of … Continue reading Harrison v Revenue and Customs: FTTTx 23 May 2011

Everest Ltd v Revenue and Customs: FTTTx 1 Dec 2010

FTTTx VAT – cashback subject to conditions relating to taking out and maintaining a specified loan – whether cashback a discount or rebate of price for home improvement supplies – whether taxable amount for those supplies reduced – art 11(C)(1), Sixth Directive Procedure – costs – ‘current proceedings’ – Transfer of Tribunal Functions and Revenue … Continue reading Everest Ltd v Revenue and Customs: FTTTx 1 Dec 2010

Reid Minty (a firm) v Taylor: CA 2002

New CPR govern Indemnity Costs awards The defendant had successfully defended the main claim and now appealed against the refusal of an order for costs on an indemnity basis even though judge thought that the claimants had behaved unreasonably. He had said that some conduct deserving of moral condemnation was required. The defendant had made … Continue reading Reid Minty (a firm) v Taylor: CA 2002

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