VDT INPUT TAX – MTIC – Mobile phones – Appellant claiming input tax on phones sold to Luxembourg trader – Direct chains – Whether acquisitions part of chains connected with VAT fraud – Yes – Whether Appellant a knowing participant – Yes – Appeal dismissed
[2008] UKVAT V20883
England and Wales
Updated: 04 October 2022; Ref: scu.301843
Mr Justice Lawrence Collins
[2003] EWHC 1639 (Ch)
England and Wales
Updated: 04 October 2022; Ref: scu.185050
Lindsay The Honourable Mr Justice Lindsay
[2004] EWHC 1540 (Ch)
England and Wales
Appeal from – Revenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.198477
The council were liable to pay grants for building works. They wished to set the VAT element as an input tax. The Commissioners refused. Did the builders supply their services to the house owners, or to the council who paid the bill. The Act allowed the council to pay the sum direct to the builder. Grants might be repayable except where they were paid direct. It is not uncommon for one payment to satisfy two obligations. That is what happened here. The council was not entitled to reclaim the VAT.
The Vice-Chancellor
[2001] EWHC Ch 462
Housing Grants Construction and Regeneration Act 1996, Value Added Tax Act 1994 33
England and Wales
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.166916
The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans.
Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done.
The Honourable Mr Justice Jacob
[2003] EWHC 821 (Ch), Gazette 09-May-2003, Gazette 03-Jul-2003
Sixth Council Directive 77/388/EEC Art 13B, Value Added Tax Act 1994 Sch9 Grp 1
England and Wales
Cited – Blasi v Finanzamt Munchen ECJ 12-Feb-1998
ECJ Article 13.B(b)(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes may be construed as meaning that the provision of short-term accommodation for . .
Cited – Amengual Far v Amengual Far ECJ 3-Feb-2000
Europa Article 13B(b) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes allows Member States to lay down a general rule making lettings of immovable . .
Distinguished – Lubbock Fine v Commissioners of Customs and Excise ECJ 15-Dec-1993
Europa The term ‘letting of immovable property’ used in Article 13B(b) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes to define a transaction . .
Appeal from – Colaingrove Ltd v the Commissioners of Customs and Excise CA 19-Feb-2004
The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation.
Held: The appeal failed. The legislation . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.181377
VAT default surcharge – Appellant overlooked making VAT payment due to working commitments – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 522 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.526784
VAT -Transfer of a going concern – Undertaking of assets – Transferee’s intentions – Appeal refused
[2014] UKFTT 434 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.526780
VAT – pounds 120,683 reclaimed by Appellant on refurbishment of property – Appellant connected to recipient of supply – HMRC using market value rules – Appellant appealing on basis that relied on advice from an HMRC officer – HMRC application to strike out appeal in reliance on Noor – Appellant liquidated before hearing – appeal struck out.
[2014] UKFTT 424 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.526897
Value added tax – MTIC fraud – whether transactions of appellant connected with tax losses caused by fraud of others – whether appellant knew or should have known of fraud by others
Precedent – whether a First-tier Tribunal should take account in a decision of other decisions of the First-tier Tribunal about related factual issues – whether a First-tier Tribunal should follow the procedure in the civil courts of ignoring related fact decisions – Tribunal Rules applied – related decisions not binding in any way but not to be ignored if relevant
[2014] UKFTT 481 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.526777
COSTS – case under Rule 29 VAT Tribunal Rules 1986 – HMRC applied for costs after appeal dismissed – parties’ reasonable expectations – whether Sheldon statement applied – no – costs awarded on standard basis
[2014] UKFTT 326 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.525391
ECJ Taxation – VAT – Directive 2006/112/EC – Article 90(1) – Price reduced after the supply has taken place – National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services – Principle of VAT neutrality – Principle of proportionality
J.N. Cunha Rodrigues, P
C-588/10, [2012] EUECJ C-588/10
Updated: 04 October 2022; Ref: scu.451174
VAT – Do-It-Yourself Builders and Converters Scheme – VATA 1994 s35and Sch 8 Group 5 Note (2)(c) – whether prohibition on separate use or disposal of property – appeal allowed
[2011] UKFTT 835 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.450954
FTTTx VAT – Bed and Breakfast business carried on by one Appellant who is also partner in farm with other Appellant – Self-catering accommodation part of farm business – Direction to treat both business as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) – Whether direction reasonably made – Yes-Appeal dismissed
[2011] UKFTT 865 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.450933
VALUE ADDED TAX – input tax – denial of right to deduct on grounds
that the Appellants knew or should have known that the transactions were connected to the fraudulent evasion of VAT – whether Appellant ‘knew or should have known’ of connection to fraud – yes – valid refusal of right to deduct – appeal dismissed
[2011] UKFTT 836 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.450893
Value Added Tax – Costs appeal – Appeal allowed in part
[2011] UKFTT 765 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.450873
FTTTx Value Added Tax – MTIC appeal involving purchases of razor blades by the Appellants in April and May 2006 – whether the Appellants should have known that their purchases were connected to the fraudulent evasion of VAT – appeals dismissed
[2012] UKFTT 55 (TC)
England and Wales
Appeal from – Davis and Dann Ltd and Precis (1080) Ltd v HMRC UTTC 6-Aug-2013
UTTC VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions . .
At FTTTx – Davis and Dann Ltd and Another v HM Revenue and Customs CA 15-Mar-2016
The Revenue appealed from rejection of its refusal to refund input tax in the basis that the company though itself innocent of VAT fraud should have understood that the transaction was part of a MTIC fraud. The court was now asked whether the Upper . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.450797
Value Added Tax – MTIC appeal involving four transactions in relation to which input tax was disputed, undertaken by a company with a substantial bona fide business in related spheres – whether the Appellant knew that its transactions were connected to MTIC fraud — whether the terms of the transactions were inconsistent with anything but MTIC fraud -whether the due diligence was adequate and what would have been ascertained if reasonable further enquiries had been made – Appeal Dismissed
[2010] UKFTT 439 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.426560
VALUE ADDED TAX – ZERO RATING – Construction of buildings for a relevant residential purpose – whether an extension to an existing building – yes – whether additional dwellings created – no – Appeal dismissed – note 16(b) item 2 group 5 schedule 8 VATA 1994
[2009] UKFTT 296 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409122
VAT- whether provision of free meals to Fellows a taxable supply within Art 6(2) Sixth Directive- whether ancillary to business of college-held: the provision was in the course of the business of the college: VNLTO applied- no- taxable supply
VAT – input tax – special method
VAT- input tax – Special Method Override Notice approved by HMRC – calculation of VAT due
[2010] UKFTT 113 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.422163
VAT – Goods imported into the UK – Postal packages – Whether packages coming from Germany to be treated as imported into the UK from outside the EU – Section 15(1) VATA : yes if customs duty would be payable on their removal to the UK
Customs Duty – Postal packages arriving in the UK from Germany – Whether community goods on arrival in the UK – Held on the facts the goods had been imported into the EU in Germany under customs control and removed to the UK where they had been released: Customs duty would thus be payable on their arrival in the UK
[2009] UKFTT 316 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409126
VAT – Registration – Voluntary Registration – Taxpayer acquiring and letting out a yacht – Whether in fact there had been charters to associated companies – Whether yacht chartered to or through agent – Whether conducting a business or economic activity – Appeal allowed
[2009] UKFTT 305 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409106
Value Added Tax – whether supplies of food from vending machines was zero- or standard-rated – whether supplies should be treated as made in canteens when machines were located in machines – whether the supplier’s subjective intention governed the question of whether supplies were made for consumption on or off the premises – Appeal dismissed
[2010] UKFTT 124 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.408981
VALUE ADDED TAX- cosmetic intervention carried out in hospitals and licensed premises – exempt because care or medical or surgical treatment carried out in a hospital or approved institution paragraph 4 Group 7 Schedule 9 VATA 1994 – or only if the purpose of the intervention is for the treating of disease or health disorders – not for the treating of disease or health disorders – appeal allowed
[2009] UKFTT 187 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409015
VAT – default surcharge – reasonable excuse – insufficiency of funds – unexpected closure of adviser’s business – s 71 VATA
[2009] UKFTT 235 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409033
EXEMPT SUPLIES – Health and Welfare – Appellant supplies services to help client stop smoking – Whether services are medical – Whether services directly supervised by a medical practitioner – VATA 1994 s.31 and Sch 9 Gp 7 Item 1(a) and Note (2); EC Sixth Directive Article 13(1)(c)
[2009] UKFTT 181 (TC), [2009] SFTD 523, [2010] STI 1401
England and Wales
Updated: 04 October 2022; Ref: scu.408997
VAT – zero-rating -whether preliminary issue – whether protected building for residential purpose was substantially reconstructed – Lordsregal considered
[2010] UKFTT 118 (TC), [2010] SFTD 696, [2010] STI 2302
England and Wales
Updated: 04 October 2022; Ref: scu.408953
VALUE ADDED TAX – security – trader with association with other traders with poor compliance record – trader’s own compliance poor – arrears of tax when notice issued – whether notice justified – yes – appeal dismissed
[2009] UKFTT 324 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409103
Value Added Tax: exemptions – VATA 1994, Schedule 9 Group I, items 1(d) and (e) – whether hire of property for weekend events a taxable supply of a ‘similar establishment’ to an hotel – alternatively a taxable supply of holiday accommodation – whether an exempt supply – appeal dismissed
[2009] UKFTT 223 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409043
CUSTOMS DUTY AND VAT – cycle parts imported for Appellant – Appellant’s private customs warehouse destroyed by fire whilst goods in transit – goods transferred to a third party and its own customs warehouse by Appellant’s agents without reference to Appellant or to HMRC – third party went into liquidation without paying duty and VAT due – post clearance demand issued to Appellant for duty and VAT – whether Appellant liable for duty and VAT – yes – appeal dismissed
[2009] UKFTT 205 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409021
The company appealed against rejection of its appeal against a VAT assessment disallowing recovery of input tax.
McCombe J
[2009] EWHC 3245 (Ch), [2010] STC 742, [2010] BVC 208, [2010] STI 88
Value Added Tax Regulations 1995 102A
England and Wales
Updated: 04 October 2022; Ref: scu.384132
The Vice-Chancellor
[2003] EWHC 44 (Ch)
England and Wales
Updated: 04 October 2022; Ref: scu.178895
VAT – Local authority – leisure and recreational facilities – whether economic activity – Art 9 PVD – whether engaging as a public authority – Art 13 PVD
[2020] UKFTT 434 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.656832
(Opinion) Rectification of the judgment
L Bay Larsen (Rapporteur)
[2012] EUECJ C-113/10, EU:C:2012:591, [2012] All ER (D) 174
European
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.646126
Value Added Tax – zero rating – whether electronic editions of newspapers zero rated as ‘newspapers’.
[2019] UKUT 404 (TCC)
England and Wales
Updated: 04 October 2022; Ref: scu.646065
The claimants having sought repayment of overpaid VAT, they now complained of sums deducted by the Revenue.
Held: The Court allowed the Lead Claimants’ appeal, to the extent of the notional pounds 75 paid in respect of dead periods, and allowed the Commissioners’ appeal in respect of the notional pounds 25.
In particular: 1. That the judge had been right to conclude that the Lead Claimants had a direct cause of action in unjust enrichment against the Commissioners for VAT paid under a mistake of law.
2. That he had been wrong to treat this cause of action as excluded by section 80(7).
3. That he had been wrong to conclude that the notional pounds 25 retained by the Managers represented the discharge of any subsisting obligation to refund that amount on the part of the Commissioners, and that, accordingly, the Commissioners could not have been enriched by more than the notional pounds 75 for any of the accounting periods in question. Any domestic claim in unjust enrichment for the notional pounds 25 lay against the Managers alone.
4. That the Lead Claimants had no direct claim against the Commissioners for the notional pounds 25 under EU law, given the claim they had in that amount against the Managers.
Moore-Bick, Patten, Beatson LJJ
[2015] EWCA Civ 82, [2015] WLR(D) 73, [2015] BVC 10, [2015] STI 519, [2015] STC 1280
England and Wales
Cited – Lipkin Gorman (a Firm) v Karpnale Ltd HL 6-Jun-1991
The plaintiff firm of solicitors sought to recover money which had been stolen from them by a partner, and then gambled away with the defendant. He had purchased their gaming chips, and the plaintiff argued that these, being gambling debts, were . .
Main Judgment – Investment Trust Companies v HM Revenue and Customs ChD 2-Mar-2012
The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that . .
AT ChD (2) – Investment Trust Companies v Revenue and Customs ChD 26-Mar-2013
The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution.
Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the . .
Appeal from – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.542510
Supperstone J
[2015] EWHC 1483 (Admin), [2015] STI 1737, [2015] BVC 29, [2015] STC 2384
England and Wales
Updated: 04 October 2022; Ref: scu.547031
VAT – Flat Rate Scheme – Whether Appellant company as mechanical engineers fell to be categorised as ‘architect, civil and structural engineer or surveyor’ – No – Appeal allowed and assessment and penalty set aside – Sections 26B and 83(1)(fza) VATA 1994 and VAT Regulations 1995, nos 55A – 55K
[2014] UKFTT 511 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.526779
VAT – purported appeal against ‘decision’ of HMRC that appellant required to make online VAT returns – liability to file online arising automatically under secondary legislation without requirement for HMRC to reach a ‘decision’- whether the European Convention on Human Rights relevant – no – appeal struck out for lack of jurisdiction
[2014] UKFTT 336 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.525356
VAT – Listed buildings – is ancillary accommodation zero rated – yes. Does the ancillary accommodation need to be ancillary to one building only to be part of that dwelling – no.
[2014] UKFTT 371 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.525366
ECJ Taxation – Value-added tax – Supply of goods – Taxation of chain transactions – Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods
J-C Bonichot P
C-587/10, [2012] EUECJ C-587/10
European
Updated: 04 October 2022; Ref: scu.464589
ECJ Relief from customs duties and VAT exemptions on imports of goods – Fuel contained in the standard tanks of land motor vehicles – Notion of ‘motorised road vehicle’ – Locomotives – Road transport and transport by rail – Principle of equal treatment – Principle of neutrality
Bonichot, P
C-250/11, [2012] EUECJ C-250/11
European
Updated: 04 October 2022; Ref: scu.463238
The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time.
Held: 1. That, using the notional figures referred to above, the Commissioners had been enriched in the full amount of pounds 100, even if only pounds 75 was paid to them by a Manager after deducting pounds 25 in respect of input tax paid to its own suppliers. In the judge’s view, although the pounds 25 was not paid to the Commissioners, it was nevertheless used by the Commissioners to give the Managers a credit for that input tax.
2. That the Commissioners were enriched at the expense of the Lead Claimants because, in economic terms, the person at whose expense the VAT was paid was the customer. The enrichment was also unjust.
3. That a cause of action in unjust enrichment was, however, excluded under domestic law by section 80(7) of the 1994 Act, which protects the Commissioners from liability other than as provided in that section.
4. That the Lead Claimants had a directly effective right to repayment against the Commissioners under EU law, which required a remedy to be made available in respect of the full notional pounds 100, not merely the pounds 75.
5. That EU law did not, on the other hand, require national law to give the Lead Claimants any remedy in respect of amounts falling within the scope of the time-bar imposed by section 80(4). Any EU-based claims would be subject (in effect) to the same limitation period.
It has now become conventional to consider the question whether English law recognises a right to restitution by reference to the four questions identified by Lord Steyn in Banque Financiere namely:
a) Has the defendant been benefited, in the sense of being enriched? b) Was the enrichment at the claimant’s expense?
c) Was the enrichment unst?
d) Are there any defences?
Held: 1. That, using the notional figures referred to above, the Commissioners had been enriched in the full amount of pounds 100, even if only pounds 75 was paid to them by a Manager after deducting pounds 25 in respect of input tax paid to its own suppliers. In the judge’s view, although the pounds 25 was not paid to the Commissioners, it was nevertheless used by the Commissioners to give the Managers a credit for that input tax.
2. That the Commissioners were enriched at the expense of the Lead Claimants because, in economic terms, the person at whose expense the VAT was paid was the customer. The enrichment was also unjust.
3. That a cause of action in unjust enrichment was, however, excluded under domestic law by section 80(7) of the 1994 Act, which protects the Commissioners from liability other than as provided in that section.
4. That the Lead Claimants had a directly effective right to repayment against the Commissioners under EU law, which required a remedy to be made available in respect of the full notional pounds 100, not merely the pounds 75.
5. That EU law did not, on the other hand, require national law to give the Lead Claimants any remedy in respect of amounts falling within the scope of the time-bar imposed by section 80(4). Any EU-based claims would be subject (in effect) to the same limitation period.
Henderson J
[2012] EWHC 458 (Ch), [2012] STC 1150, [2012] STI 1373, [2012] Eu LR 470, [2012] BVC 109
Value Added Tax Act 1994 80(7)
England and Wales
Applied – Banque Financiere De La Cite v Parc (Battersea) Ltd and Others HL 16-Apr-1998
The making of an order for restitution after finding an unjust enrichment by subrogation, is not dependant upon having found any common or unilateral intention of the parties. The House distinguished between contractual subrogation of the kind most . .
Principle Judgment – Investment Trust Companies v Revenue and Customs ChD 26-Mar-2013
The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution.
Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the . .
Cited – Benedetti v Sawiris and Others SC 17-Jul-2013
The claimant appealed against reduction of the sum awarded on his claim for a quantum meruit after helping to facilitate a very substantial business deal for the defendants.
Held: The correct approach to the amount to be paid by way of a . .
Main Judgment – Investment Trust Companies v Revenue and Customs CA 12-Feb-2015
The claimants having sought repayment of overpaid VAT, they now complained of sums deducted by the Revenue.
Held: The Court allowed the Lead Claimants’ appeal, to the extent of the notional pounds 75 paid in respect of dead periods, and . .
At First Instance – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Cited – Bank of Cyprus UK Ltd v Menelaou SC 4-Nov-2015
The bank customers, now appellants, redeemed a mortgage over their property, and the property was transferred to family members, who in turn borrowed from the same lender. A bank employee simply changed the name on the mortgage. This was ineffective . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 October 2022; Ref: scu.451850
Overpayments of VAT had been repaid with interest. The claimants suggested that the interest should have been compounded. The court had decided that a reference to the ECJ was necessary. The Court now considered the form of that reference.
Held: 4 questions were submitted.
Vos J
[2010] EWHC 2771 (Ch), [2011] BVC 14, [2011] STC 171
England and Wales
1st hearing – Littlewoods Retail Ltd and Others v HM Revenue and Customs ChD 19-May-2010
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under . .
At ChD (1) – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
See Also – Littlewoods Retail Ltd and Others v HM Revenue and Customs (No 2) ChD 28-Mar-2014
The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.425783
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under European law.
Held: As a matter of statutory construction, the claims were excluded by sections 78 and 80 of the 1994 Act. The case required a reference to the ECJ. The case was adjourned to prepare to decide the form of question.
Vos J
[2010] EWHC 1071 (Ch), [2010] BVC 673, [2010] STC 2072, [2010] STI 1616
Value Added Tax Act 1994 78 80
England and Wales
Cited – Kleinwort Benson Ltd v Lincoln City Council etc HL 29-Jul-1998
Right of Recovery of Money Paid under Mistake
Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap . .
1st hearing – Littlewoods Retail Ltd and Others v Revenue and Customs ChD 4-Nov-2010
Overpayments of VAT had been repaid with interest. The claimants suggested that the interest should have been compounded. The court had decided that a reference to the ECJ was necessary. The Court now considered the form of that reference.
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.415935
Roth J
[2010] EWHC 970 (Ch), [2010] STI 1542, [2010] BVC 661, [2010] STC 1493
England and Wales
Updated: 01 October 2022; Ref: scu.409986
VAT – input tax-attribution of inputs to supplies- advertising of sofas -whether directly linked to supply of insurance intermediation; head office and store expenses.
VAT – input tax- special method – whether special method allowed (pre 1992) or approved. Whether difference between approval and allowing.
[2009] UKFTT 204 (TC), [2010] STI 1407, [2010] SFTD 195
England and Wales
Updated: 01 October 2022; Ref: scu.409022
VAT – refund of tax to non-EU claimant – Directive 86/560 – nature of evidence required of claimant’s business activities – VATA 1994 ss 24 and 39 – appeal dismissed
[2009] UKFTT 221 (TC)
England and Wales
Updated: 01 October 2022; Ref: scu.409037
Repayment Supplement: section 79 VATA – whether a written instruction to make payment was issued by the Commissioners within the relevant period: meaning of ‘issued’, burden of proof – whether an instruction issued to pay to the Appellant at a closed bank account was an instruction to make payment within the section. Appeal dismissed.
[2009] UKFTT 230 (TC)
England and Wales
Updated: 01 October 2022; Ref: scu.409045
Mummery, Etherton, Patten LJJ
[2010] EWCA Civ 313, [2010] Eu LR 539, [2010] BVC 573, [2010] STI 1280, [2010] STC 1640
England and Wales
Appeal from – FJ Chalke Ltd and Another v Revenue and Customs ChD 8-May-2009
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act.
Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.406410
[2009] EWHC 797 (Ch), [2009] 2 CMLR 46
England and Wales
Updated: 01 October 2022; Ref: scu.375128
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act.
Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it must also exclude any common law liability to pay interest: ‘the exclusion in section 80(7) of any liability to repay overpaid VAT save as provided for by section 80 necessarily prevents the recovery of any interest on the overpaid VAT, except where section 78 or some other statutory provision provides an entitlement to such interest’
Henderson J
[2009] EWHC 952 (Ch), [2009] 3 CMLR 14, [2009] BVC 486, [2009] STC 2027, [2009] STI 1694
England and Wales
Appeal from – FJ Chalke Ltd and Another v Revenue and Customs CA 25-Mar-2010
. .
Criticised – Littlewoods Ltd and Others v HM Revenue and Customs CA 21-May-2015
The company sought repayment by way of restitution for overpaid taxes. The tax had been repaid, but only as simple interest, and not compounded. Both parties now appealed from a decision that the Act did not apply to exclude under sections 78 and 80 . .
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.344033
ZERO RATING – Protected dwelling – Construction of new drainage system – Whether an ‘approved alteration’ – Whether ‘repair or maintenance’ – VATA 1994, Sch 8, Gp 6, Item 2. Note (6) – appeal dismissed
[2009] UKVAT V20934
England and Wales
Updated: 01 October 2022; Ref: scu.301718
Applications to vary freezing order. Blackburne J set out a description of the workings of missing trader intra-community VAT carousel frauds.
Blackburne J
[2005] EWHC 261 (Ch)
England and Wales
Cited – HM Revenue and Customs v Begum and Others ChD 15-Jul-2010
The Commissioners claim was founded in an alleged conspiracy from a ‘missing trader intra-community fraud’ amounting to andpound;96 million.
Held: Section 423 had extra territorial effect. . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.223308
The Vice-Chancellor
[2003] EWHC 3039 (Ch)
England and Wales
Updated: 01 October 2022; Ref: scu.188861
Lindsay, The Honourable Mr Justice Lindsay
[2004] EWHC 165 (Ch)
England and Wales
Updated: 01 October 2022; Ref: scu.193397
[2003] EWHC 2832 (Ch)
England and Wales
Updated: 01 October 2022; Ref: scu.188537
[2003] EWHC 2845 (Ch)
England and Wales
Updated: 01 October 2022; Ref: scu.193713
The Hon Mr Justice Evans-Lombe
[2003] EWHC 3043 (Ch)
England and Wales
Updated: 01 October 2022; Ref: scu.188915
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT as directed by the Commissioners after challenge, but would have sought to reclaim sums overpaid after a decision of the European Court.
Held: Such a withdrawal was contrary to Community law. Limitation laws must be reasonable, and appropriate transitional provisions were needed. It would not be correct for individuals to be able rely on a Directive where it had been implemented incorrectly but not to be able to do so where the national authorities applied national measures correctly implementing the Directive in a manner incompatible with it.
P Jann, President of Chamber and Judges D. A. O. Edward and A. La Pergola Advocate General L. A. Geelhoed
Times 20-Jul-2002, C-62/00, [2002] STC ECJ 1036, [2002] EUECJ C-62/00, [2002] BVC 622, [2003] 2 WLR 665, [2002] STI 1009, [2002] ECR I-6325, [2002] STC 1036, [2002] BTC 5477, [2003] QB 866, [2002] 3 CMLR 9, [2002] CEC 572, EU:C:2002:435, ECLI:EU:C:2002:435
European
Reference from – Marks and Spencer Plc v Commissioners of Customs and Excise CA 19-Jan-2000
The doctrine of direct effect which gave rise for a private individual against a member state could only operate where the member failed to comply with the requirements of European Law to give effect to such law, and the requirement to put such . .
Opinion – Marks and Spencer v Commissioners of Customs and Excise ECJ 11-Jul-2002
ECJ Sixth VAT directive – National legislation retroactively curtailing a limitation period for repayment of sums unduly paid – Compatibility with the principles of effectiveness and of the protection of . .
Referred to – Marks and Spencer Plc v Commissioners of Customs and Excise CA 19-Jan-2000
The doctrine of direct effect which gave rise for a private individual against a member state could only operate where the member failed to comply with the requirements of European Law to give effect to such law, and the requirement to put such . .
Cited – DFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
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 . .
Judgment on first reference – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Cited – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.174364
VALUE ADDED TAX — Kittel denial of input tax – strike out applications – whether issue estoppel applies – no – whether HMRC should be barred from part of the proceedings – no – – whether Appellant’s appeal should be struck out in part – no – whether HMRC’s Statement of Case may be amended – yes
[2019] UKFTT 456 (TC)
England and Wales
Cited – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 October 2022; Ref: scu.641292
VAT – whether services supplied by trader fell within Item 2 Group 5 Sch 8- assessments determined on the available evidence.
[2011] UKFTT 741 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.449644
FTTTx Appeal against default surcharges for periods 07/09 and 01/10 – taxpayer company falling into payment on account regime for first time in relation to 07/09 – confused concerning prior payments some of which were overpayments and returned – history of confusion and inadequate efforts to resolve this – was there a reasonable excuse – no – appeal dismissed
[2011] UKFTT 603 (TC)
Updated: 29 September 2022; Ref: scu.449539
FTTTx VAT – INPUT TAX – ASSESSMENT – HMRC denied input tax claims totalling and 206,696 pounds in respect of four transactions involving sales of semi-conductors which resulted in an assessment of 1,501.57 pounds – Was there a VAT Loss? – Yes – Was the loss fraudulent? – Yes – Were the Appellant’s transactions connected with the fraud? – Yes – Did the Appellant know or should have known that its transactions were connected to fraudulent evasion of VAT? – Yes the Appellant should have known – Appeal dismissed
[2011] UKFTT 630 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.449542
FTTTx INPUT TAX – Partial exemption – Capital expenditure – Subsequent claim for input tax not claimed under operation of special method based on the ‘CVCP Guidelines’ for universities and colleges – Whether CVCP method excludes capital expenditure – No
LEGITIMATE EXPECTATIONS – Breach of policy – Whether First-tier Tribunal has authority to determine appeal on legitimate expectation grounds – No – Whether in any event Appellant had a legitimate expectation – No
[2011] UKFTT 680 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.449629
VAT – DIY builders and converters refund scheme – whether building ceased to be existing building – whether what was retained was no more than a single facade – whether its retention a condition or requirement of statutory planning consent or similar permission – note (18), Group 5, Sch 8 VATA
[2011] UKFTT 652 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.449428
ECJ Sixth VAT directive – National legislation retroactively curtailing a limitation period for repayment of sums unduly paid – Compatibility with the principles of effectiveness and of the protection of legitimate expectations.
C-62/00, [2003] QB 866, [2002] STC 1036
European
Opinion – Marks and Spencer plc v Commissioners of Customs and Excise ECJ 11-Jul-2002
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
Opinion on first reference – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Lists of cited by and citing cases may be incomplete.
Updated: 29 September 2022; Ref: scu.232347
[2005] EWHC 1173 (Admin)
England and Wales
Updated: 29 September 2022; Ref: scu.226735
[2005] EWHC 1689 (Ch)
England and Wales
Updated: 29 September 2022; Ref: scu.229875
Hart J
[2005] EWHC 831 (Ch), [2006] STC 852
England and Wales
Appeal from – Revenue and Customs v Abbey National Plc CA 29-Jun-2006
The court considered the effect in VAT on a ‘virtual assignment’ of a lease. . .
Cited – Clarence House Ltd v National Westminster Bank Plc ChD 23-Jan-2009
The claimant landlord alleged that the defendant tenant had transferred the lease under a ‘virtual assignment’ and that this was in breach of its lease.
Held: The Abbey National case was not helpful. However, the arrangement was not a breach . .
Lists of cited by and citing cases may be incomplete.
Updated: 29 September 2022; Ref: scu.224547
Recovery of VAT on legal costs.
[2005] EWHC 839 (Ch)
England and Wales
Updated: 29 September 2022; Ref: scu.224887
Hart J
[2001] EWHC Ch 401
England and Wales
Updated: 29 September 2022; Ref: scu.163029
Value Added Tax – deduction of input tax – services supplied from holding company to subsidiary financed by debt from holding company – whether supplies for consideration – held yes – whether carrying on economic activity – held yes – appeal allowed
[2020] UKFTT 473 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.656837
VAT – Local authority – sports and leisure facilities – whether economic activity – Art 9 PVD – whether engaging as a public authority – Art 13 PVD – Note 3 Group 10 sch 9 VATA 1994
[2020] UKFTT 432 (TC)
England and Wales
Updated: 29 September 2022; Ref: scu.656826
FTTTx VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – whether tax payer given opportunity to discuss time to pay arrangement – no – whether reasonable excuse – yes – Appeal allowed
[2013] UKFTT 738 (TC)
England and Wales
Updated: 28 September 2022; Ref: scu.519647
VAT – Voluntary Registration – re-claim – business – economic activity – yacht charter – Appeal Dismissed.
[2011] UKFTT 854 (TC)
England and Wales
Updated: 28 September 2022; Ref: scu.450930
ECJ (Opinion) Common system of value added tax – Sixth Directive – the value added tax on imports – Right to deduct – National legislation making the right to deduct the actual payment of the tax by the taxpayer.
Kokott AG
C-414/10, [2011] EUECJ C-414/10
Opinion – Societe Veleclair v Minister of Budget, Public Accounts and State Reform ECJ 29-Mar-2012
ECJ VAT – Sixth Directive – Article 17(2)(b) – Taxation of a product imported from a third country – National legislation – Right to deduct VAT on importation – Condition – Actual payment of VAT by the taxable . .
Lists of cited by and citing cases may be incomplete.
Updated: 28 September 2022; Ref: scu.448730
The company, in administration, appealed against a refusal to allow its claims for input tax. The revenue said that the claims were in connection with claims involving fraudulent VAT claims under a missing trader arrangement. The claimant said that the Revenue had not established that the claimants own claims were fraudulent.
Held: The tribunal had failed properly to distinguish between the states of mind of people involved in a fraudulent arrangement where on the one hand they knew of the fraud, and on the other, someone whoch should have known but did not. Such transactions would involve people with several different degrees of knowledge. Sophisticated frauds did often not resolve by simple analysis. The distinction between dishonesty and negligence remained of fundamental importance, even where proof of either might suffice for the opposing party’s purpose. However there were no grounds shown here to allow the appeal.
Briggs J
[2010] EWHC 18 (Ch), Times 02-Feb-2010, [2010] STI 232, [2010] STC 840
England and Wales
Appeal from – Megtian Ltd v Revenue and Customs VDT 11-Dec-2008
. .
Lists of cited by and citing cases may be incomplete.
Updated: 27 September 2022; Ref: scu.392882
[2005] EWHC 2954 (Ch)
England and Wales
Updated: 27 September 2022; Ref: scu.236549
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a Community act under Articles 230 and 231 EC Treaty is to render that act void ab initio, and Sony must be placed in the situation it would have been in, had the annulled Community act not been adopted.’ the tribunal had erred in law. However, if the revocation decision was a separate decision, not dependent on the Regulation for its validity, then an annulled Regulation which produces no effects in Community law cannot be used to strike it down. The revocation decision was made before the Regulation came into force. The Regulation was not a legal basis for the separate revocation decision, as such. Sony sought to have the issue referred to the ECJ. The Chancery Division is unable to make such a reference itself since a further appeal was available. The issue also was essentially one of fact and as such not capable of reference.
Collins J
[2005] EWHC 1644 (Ch), [2003] ECR II-418
England and Wales
Cited – France v Commission ECJ 14-Dec-1995
ECJ By including, by means of Article 1 of Regulation No 1641/94, in residues from the manufacture of starch from maize within the meaning of tariff subheading 2303 10, residues resulting from the screening of . .
Cited – Sony Computer Entertainment Europe v Commission ECFI 18-Mar-2005
. .
Cited – Holz Geenen v Oberfinanzdirektion Munchen ECJ 28-Mar-2000
Europa Common Customs Tariff – Tariff headings – Classification in the combined nomenclature – Regulation (EC) No 1509/97 – Rectangular wood blocks used in the construction of window frames.
‘It is settled . .
Cited – Sony Computer Entertainment Europe v Commission ECFI 30-Sep-2003
Europa Action for annulment – Common Customs Tariff – Tariff headings – Game console – Classification in the Combined Nomenclature. . .
Cited – Vtech Electronics (UK) Plc v The Commissioners of Customs and Excise ChD 29-Jan-2003
. .
Cited – Hewlett Packard BV v Directeur General des Douanes et Droits Indirects ECJ 17-May-2001
Europa Common Customs Tariff – Combined nomenclature – Classification of a multi-function machine combining the functions of printer, photocopier, facsimile machine and computer scanner – Principal function – . .
Cited – Hyper Srl v Commission ECFI 11-Jul-2002
Europa Customs duties – Importation of television sets from India – Invalid certificates of origin – Application for remission of import duties – Article 13(1) of Regulation (EEC) No 1430/79 – Rights of the . .
Cited – Bioforce v Oberfinanzdirektion Munchen ECJ 14-Jan-1993
ECJ The Common Customs Tariff must be interpreted as meaning that an extract of hawthorn with added alcohol, entitled ‘Weissdorn-Tropfen’ (hawthorn drops), must be classified under heading 30.04 of the Combined . .
Cited – Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nurnberg ECJ 17-Mar-2005
Europa Common Customs Tariff – Tariff headings – Tariff classification of a digital recording machine – Classification under the Combined Nomenclature . .
Cited – Wiener SI GmbH v Hauptzollamt Emmerich ECJ 20-Nov-1997
ECJ Subheading 60.04 B IV b 2 bb of the Common Customs Tariff, in the version resulting from Regulation No 3400/84 amending Regulation No 950/68 on the Common Customs Tariff, must be construed as covering under . .
Cited – Neckermann Versand v Hauptzollamt Frankfurt am Main-Ost ECJ 9-Aug-1994
Europa Heading 61.08 (‘women’s or girls’ … pyjamas, …, knitted or crocheted’) of the Combined Nomenclature of the Common Customs Tariff, as amended by Regulation No 2658/87 on the tariff and statistical . .
Cited – Develop Dr Eisbein v Hautpzollamt Stuttgart-West ECJ 16-Jun-1994
ECJ Whilst the customs tariff does indeed in certain cases contain references to manufacturing processes of goods, the preference is, in the interests of legal certainty and ease of verification, to have recourse . .
Cited – Cabletron Systems Ltd v The Revenue Commissioners ECJ 10-May-2001
ECJ Regulations No 1638/94 and No 1165/95 concerning the classification of certain goods in the Combined Nomenclature are invalid inasmuch as they classify under heading No 8517 of the Combined Nomenclature . .
Cited – ELBA Elektroapparate Und Maschinenbau Walter Goettmann Kg v Hauptzollamt Berlin-Packhof ECJ 14-Jul-1981
Europa Common customs tariff – tariff headings – ‘entertainment articles; carnival articles’ . . . Within the meaning of tariff heading 97.05 – concept – flashing light circles – inclusion – ‘flashing light . .
Cited – Turbon International GmbH v Oberfinanzdirektion Koblenz ECJ 7-Feb-2002
ECJ Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1734/96, must be interpreted as meaning that an ink-cartridge without . .
Cited – VauDe Sport GmbH and Co KG v Oberfinanzdirektion Koblenz ECJ 10-May-2001
Europa The Combined Nomenclature, set out in Annex I to Regulation No 1359/95 amending Annexes I and II to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and . .
Cited – Fratelli Variola Spa v Amministrazione Delle Finanze Dello Stato ECJ 10-Oct-1973
Europa The concept of ‘charge having equivalent effect’ under the agricultural regulations must be taken to have the same meaning as in articles 9 et seq . Of the treaty.
The prohibition of all customs . .
Cited – Timmermans Transport and Logistics BV v Inspecteur der Belastingdienst – Douanedistrict Roosendaal and Hoogenboom Production Ltd v Inspecteur der Belastingdienst – Douanedistrict Rotterdam ECJ 22-Jan-2004
Classification of goods for customs tariff purposes – Binding tariff information – Conditions for the revocation of an information.
Customs authorities which had issued binding tariff information were ‘not entitled to revoke that information at . .
Cited – Commissioners of Customs and Excise v Alzitrans SL ChD 29-Jan-2003
The Commissioners had seized a lorry which had been carrying goods on which duty had not been paid. The respondent asked them to review their decision under section 14. They failed to give their determination and under section 15, were deemed to . .
Cited – Montecatini SPA v Commission ECJ 8-Jul-1999
Breach of competition laws leading to substantial financial penalties are regarded by the European Court as criminal rather than civil in nature.
Europa College of Members of the Commission – Competition . .
Cited – Fratelli Zerbone Snc v Amministrazione Delle Finanze Dello Stato ECJ 31-Jan-1978
ECJ The direct application of a community regulation means that its entry into force and its application in favour of or against those subject to it are independent of any measure adopting it into national law. . .
Cited – Commission v Belgium ECJ 19-Mar-1991
Europa Where, in proceedings based on Article 169 of the Treaty, the Commission requests the Court to declare that a Member State has failed to fulfil its obligations under the Treaty, it is for the Commission . .
Cited – Rank Xerox Manufacturing v Inspecteur der Invoerrechten en Accijnzen ECJ 9-Oct-1997
ECJ The Common Customs Tariff must be interpreted as meaning that apparatuses which can both send faxes and make copies, and comprise a scanning device (scanner), a digital storage device (memory) and a printing . .
Cited – Federal Republic of Germany v Council of the European Union ECJ 5-Oct-1994
Europa Bananas – Common organization of the markets – Import regime. In the procedure for the adoption of a regulation by the Council, the fact that the proposal from the Commission, amended in accordance with a . .
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Cited – Commissioners of Customs and Excise v General Instrument (UK) Limited (Formerly Next Level Systems (Europe) Limited) Admn 24-Mar-1999
Tariff classification was in essence a matter of factual evaluation in view of the features and properties of the products to be classified, and continued: ‘The cases show that the European Court of Justice employs a limited number of principles and . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 September 2022; Ref: scu.229040
[2005] EWHC 653 (Ch)
England and Wales
Updated: 27 September 2022; Ref: scu.224256
VAT – security – new company- sole shareholder formerly a partner in same business – another partner declared bankrupt
[2014] UKFTT 520 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526849
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
[2014] UKFTT 417 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526828
Value added tax – default surcharge – reasonable excuse – no – Appeal Dismissed.
[2014] UKFTT 534 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526855
VAT – section 61 penalty – no dishonesty – appeal allowed.
[2014] UKFTT 533 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526837
VALUE ADDED TAX – default surcharge – whether reasonable excuse for late payment – no – whether penalty disproportionate – no
[2014] UKFTT 442 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526888
VAT – exemption – whether Appellant is a ‘state regulated institution’ – no – whether Appellant provides welfare services – no – VAT Act Schedule 9, Group 7, Item 9 – appeal dismissed
[2014] UKFTT 512 (TC)
England and Wales
Updated: 27 September 2022; Ref: scu.526880
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice departing from the legislative provisions – ‘Due diligence’ defence
C-260/10, [2011] EUECJ C-260/10
European
At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] . .
See Also – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At ECJ (1) – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
At ECJ (1) – HM Revenue and Customs v The Rank Group Plc CA 30-Oct-2013
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from . .
At ECJ (1) – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 September 2022; Ref: scu.448354
Value Added Tax – written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed
Morgan J
[2011] UKUT 308 (TCC)
England and Wales
At FTTTx – Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v Revenue and Customs FTTTx 15-Mar-2010
FTTTx Value Added Tax – Whether supplies of hotel and other holiday accommodation made by Appellant as agent for accommodation suppliers or as principal.
Value Added Tax – If Appellant is principal whether . .
At UTTC – Secret Hotels2 Ltd v Revenue and Customs CA 3-Dec-2012
The Revenue appealed from a finding at the UTTC that the taxpayer company had acted not as a principal but rather as an agent.
Held: Morgan J was wrong to criticise the FTT for looking at ‘the whole facts of the case’ as opposed to . .
At UTTC – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 September 2022; Ref: scu.448056
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
[2009] UKFTT 229 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.409056
The charitable company sought tax exemption as an eligible body supplying music of a cultural nature.
Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest.
Lightman J
[2006] EWHC 40 (Ch), Times 06-Feb-2006
Tribunals and Enquiries Act 1992 11, Value Added Tax Act 1994 Sch9 G13 N2
England and Wales
Appeal from – Longborough Festival Opera v Customs and Excise VDT 26-May-2005
VDT EXEMPTION – Cultural services – Eligible body- Preclusion from distributing profits – Management and administration on voluntary basis by persons with no financial interest in the body’s activities – . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 September 2022; Ref: scu.238155
[2004] EWHC 1761 (Ch)
England and Wales
Updated: 25 September 2022; Ref: scu.226173
[2005] EWHC 418 (Ch)
England and Wales
Updated: 25 September 2022; Ref: scu.223811
VATA 1994 – Schedule 10 paragraph 5(1) – VAT assessment for over claimed input tax – VAT incorrectly charged by seller on sale of residential flats – exempt supply – VAT paid by Appellant and included in its VAT return as a claim for input tax – initially accepted by HMRC – error discovered and assessment raised following subsequent vat visit – Appeal dismissed and assessment confirmed
[2020] UKFTT 471 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.656852
VAT default surcharge – payment made two days late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed
[2014] UKFTT 505 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.526872
VAT – Default surcharges – Late returns and payments – whether reasonable excuse- No – Section 71 VATA 1994 – Appeal refused.
[2014] UKFTT 487 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.526843
Input tax disallowed – sale of goods located outside UK outside scope of tax – penalties for careless return – power of tribunal to increase penalty – VATA 1994 s7 and s24 – FA 2007 sch 24 paras 3, 15 and 17 – appeal dismissed
[2014] UKFTT 448 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.526886