Default surcharge – rights of set-off of overpaid tax – reasonable excuse – calculation of surcharges – VATA 1994 s59, s71 and s88 – appeal dismissed in principle
[2014] UKFTT 447 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.526826
VAT default surcharge – Appellant erroneously told by accounts manager that payment had been made – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed
[2014] UKFTT 525 (TC)
England and Wales
Updated: 25 September 2022; Ref: scu.526825
BAD DEBT RELIEF – due date for payment – was there a legally binding variation of a supply agreement? – no – was claim made within time? – no – appeal dismissed.
[2009] UKFTT 236 (TC)
England and Wales
Updated: 22 September 2022; Ref: scu.409058
Lewison J
[2009] EWHC 364 (Ch), [2009] STI 922, [2009] STC 882, [2009] BVC 657
England and Wales
Updated: 22 September 2022; Ref: scu.377348
ECJ VAT – Sixth Directive – Article 21(1)(b) – Determination of the place of reference for tax purposes – Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country – Concept of ‘taxable person established abroad’
Levits P
C-421/10, [2011] EUECJ C-421/10
Updated: 20 September 2022; Ref: scu.445432
ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions
C-524/10, [2011] EUECJ C-524/10
European
Opinion – Commission v Portugal C-524/10 ECJ 8-Mar-2012
Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate . .
Lists of cited by and citing cases may be incomplete.
Updated: 20 September 2022; Ref: scu.444663
Reasonable excuse appeal
[2004] UKVAT V18805
England and Wales
Updated: 19 September 2022; Ref: scu.219007
‘questions as to the nature and scope of an appeal brought pursuant to section 40 of the Value Added Tax Act 1983 (as amended) (the 1983 Act) to a Value Added Tax Tribunal constituted in accordance with Schedule 8 to the 1983 Act. It’
[1995] EWCA Civ 62
England and Wales
Updated: 19 September 2022; Ref: scu.658972
VALUE ADDED TAX – VAT Mini One Stop Shop (MOSS) Scheme – Cancellation of registration -whether the appellant had persistently failed to comply with its obligations – paragraph 7(e) Schedule 3BA Value Added Tax Act 1994 – whether HMRC had issued reminders in relation to late VAT returns in accordance with Article 58b(2)(a) and Article 60a of EU Regulation 282/2011 – whether HMRC entitled or obliged to cancel registration
[2020] UKFTT 447 (TC)
England and Wales
Updated: 19 September 2022; Ref: scu.656853
Heather Williams QC
[2019] EWHC 3125 (Admin)
Commissioners for Revenue and Customs Act 2005
England and Wales
Updated: 19 September 2022; Ref: scu.645815
[2017] EWCA Civ 2111
England and Wales
Updated: 19 September 2022; Ref: scu.601449
Order
[2016] UKUT 333 (TCC)
England and Wales
Updated: 19 September 2022; Ref: scu.567367
FTTTx VAT – motor vehicles – demonstrator bonus paid by manufacturer to dealer – whether VAT received on bonus and accounted for – silent periods – Elida Table and line of supply – appeal dismissed
[2013] UKFTT 497 (TC)
England and Wales
Updated: 19 September 2022; Ref: scu.516309
FTTTx Appeal against HMRC’s decision to compulsorily register the Appellant for VAT – belated notification penalties – appeal dismissed in respect of VAT registration – penalty mitigated to nil.
[2011] UKFTT 439 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443167
FTTTx Appeal against HMRC’s decision to compulsorily register the Appellant for VAT – belated notification penalties – appeal dismissed in respect of VAT registration – penalty mitigated to nil
[2011] UKFTT 464 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443168
FTTTx VALUE ADDED TAX – bed and breakfast carried on from farmhouse by one appellant, and a farming business carried on by that appellant, her husband and son in partnership – direction to treat appellants as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) -whether direction reasonably made – no – appeal allowed.
[2011] UKFTT 469 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443169
FTTTx VAT – Repairs and renovations to a weir – whether a weir is a building for the purpose of zero rating of works carried out on a protected building – definition of building.
Coverdale TJ
[2011] UKFTT 460 (TC), [2011] SFTD 1001, [2011] STI 2440
England and Wales
Updated: 17 September 2022; Ref: scu.443162
FTTTx VALUE ADDED TAX – Decision of HMRC to cancel the Appellant’s VAT registration with effect from a particular date on the grounds that he was not currently trading nor had traded for the past 5 years – whether within the powers of HMRC under para.13(2), Sch. 1, VATA – held no, because not a cancellation with effect from the day on which the registered person ceased to be registrable – whether the Appellant was entitled to be registered on that date on the basis that he was then carrying on a building business and intending to make taxable supplies in the course or furtherance of it within the meaning of para. 9(b), Sch. 1, VATA – held yes, because he had at that date made a preparatory act which must itself be treated as an economic activity (Rompelman v Minister van Financien) – whether tax claimed as recoverable input tax in VAT periods falling after that date was properly repayable to the Appellant – held in principle that such tax was properly repayable if it was tax on cost components of the outputs of the Appellant’s building business (Inverstrand BV v Staatssecretaris van Financien) – case adjourned for the parties to agree how much, if any, of the tax claimed as recoverable input tax was repayable in the light of the Decision – Direction to apply to re-list in the event of failure to agree – Appeal allowed in part.
[2011] UKFTT 470 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443170
Value Added Tax – Request for voluntary registration refused to an intending trader – Supplies intended to be made of second-hand cars from Spain to other European countries (principally Germany and Italy, and not the UK) – Whether a business was currently being conducted – Appeal allowed
[2011] UKFTT 465 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443163
FTTTx VAT – MTIC fraud – whether fraudulent evasion of VAT established – yes, except in relation to two deals – whether Appellant knew or should have known that its purchases were connected with fraud – on the facts, no – appeal allowed.
[2011] UKFTT 450 (TC)
Updated: 17 September 2022; Ref: scu.443171
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.
[2011] UKFTT 445 (TC)
Value Added Tax Regulations 1995 14
Updated: 17 September 2022; Ref: scu.443174
Section 80 VATA 1994 – Section 121 Finance Act 2004 – whether a claim was made within time – appeal dismissed
[2011] UKFTT 406 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443156
FTTTx VAT – application to strike out Notice of Appeal – application for permission to appeal out of time – Appellant not initially advised of time limits – whether initial claim a protective claim – factors to be taken into account by the Tribunal in exercising its discretion to grant extension of time to appeal – appeal dismissed.
[2011] UKFTT 368 (TC)
Updated: 17 September 2022; Ref: scu.443085
FTTTx VAT – refusal of claim for refund of input tax – thirty day time limit for appeal – late application for extension of time to appeal- section 83G(6) VATA and rule 5(3)(A) of the 2009 Procedure Rules – appeal settled by Appellant’s trustee in bankruptcy – Appellant’s bankruptcy subsequently annulled – Appellant then awaited outcome of other appeals coming before the High Court and based on similar facts- eight year delay – factors to be taken into account by the Tribunal – application not allowed
[2011] UKFTT 367 (TC)
Updated: 17 September 2022; Ref: scu.443118
Customs duty and import VAT – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – correct customs debtor – entry details – Articles 59, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal allowed
[2011] UKFTT 308 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443019
VAT – Penalty for failure to notify obligation to register – section 67 VATA 1994 – Appellants applied to be registered for VAT on the basis of TOGC and estimated turnover above threshold – subsequently made nil VAT returns and applied to deregister on basis that business in fact transferred to a separate company so that they had never traded – held that no such transfer took place and VAT registration was required – penalty upheld
[2011] UKFTT 222 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443012
VALUE ADDED TAX – claim to deduct as input tax the VAT charged on the supply of a motor car, business entertainment expenditure and expenditure on clothing and ‘meals/trips’ – the motor car was acquired with the intention that it would be used exclusively for the purposes of the Appellant’s business but no legal or physical restraint was put on its use to prevent it being used for private use – the motor car was therefore made available for private use following Customs and Excise Commissioners v Upton (t/a Fagomatic) and the claim in respect of it failed pursuant to the VAT (Input Tax) Order 1992, paragraph 7 – likewise the claim in respect of business entertainment expenditure failed pursuant to paragraph 5 of the same Order – but the claims in respect of clothing and ‘meals/trips’ were allowed as being relative to goods or services used or to be used for the purposes of the Appellant’s business – appeal allowed in part
[2011] UKFTT 292 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.443046
VAT – MTIC – contra-trading – clean chain broker – knew or should have known? – yes – appeal dismissed.
[2011] UKFTT 217 (TC)
See Also – Totel Distribution Ltd v Customs and Excise VDT 24-Feb-2005
VDT VAT – input tax – alleged carousel fraud – Commissioners unable to establish circulation of payment without tribunal inferring that certain payments had been made to particular party in chain of transactions . .
See Also – Totel Ltd v Revenue Customs VDT 19-May-2006
VDT VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 September 2022; Ref: scu.442952
FTTTx VAT – preliminary hearing – whether an appealable matter exists – some uncertainty caused by an HMRC letter confirming a current liability for old pre-bankruptcy VAT debts – HMRC confirming at the hearing that no liability exists – appeal in relation to that matter struck out subject to HMRC providing written confirmation – other complaints of the Appellant found to relate to matters between 10 and 20 years old leading up to his bankruptcy, where no specific appealable decision identified – held no appealable decision and in any event permission to appeal out of time would not be given in the circumstances – remainder of appeal struck out
[2011] UKFTT 205 (TC)
Updated: 17 September 2022; Ref: scu.442945
FTTTx VAT – zero rating – aids for the handicapped – electromagnetic wave pads and mattresses – whether beds or appliances designed solely for invalids or used by handicapped persons – VATA 1994 Schedule 8 Group 12 items 2(b) and (g) – appeal dismissed
[2011] UKFTT 154 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.442934
FTTTX Value added tax (VAT) – whether supplies by an employment bureau in respect of temporary workers were of introductory services or supplies of staff – consideration for such supplies – jurisdiction of tribunal to determine nature of a claim and whether a later demand was an amendment of an earlier claim – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005
[2011] UKFTT 200 (TC)
Updated: 17 September 2022; Ref: scu.442941
FTTTX VAT – default surcharge – appeal out of time – permission granted for appeal out of time – whether reasonable excuse – no – penalty of andpound;916.35 – whether proportionate – yes – appeal dismissed
[2011] UKFTT 207 (TC)
Updated: 17 September 2022; Ref: scu.442955
FTTTx VAT – assessment raised in 2000 – records no longer available – did Commissioners’ delay in enforcement avail Appellant – no – was assessment raised to best judgment – yes – appeal dismissed
[2011] UKFTT 191 (TC)
England and Wales
Updated: 17 September 2022; Ref: scu.442924
FTTTx VAT – MTIC fraud – input tax – whether purchases by the Appellant were connected with fraudulent evasion of VAT – yes – whether the Appellant knew or should have known of the connection – held that the Appellant did know – appeal dismissed
[2011] UKFTT 145 (TC)
Updated: 17 September 2022; Ref: scu.442860
FTTTx VAT – Apportionment under s 19 of the Value Added Tax Act 1994 – appeal upheld.
[2011] UKFTT 142 (TC)
Updated: 17 September 2022; Ref: scu.442865
FTTTx VALUE ADDED TAX – VAT on the supply to the Appellant of a motor car – whether creditable as input tax – article 7 of the VAT (Input Tax) Order 1992 (SI 1992/3222) considered – requirement that the taxable person receiving the supply must not intend to make the motor car available for private use (article 7(2G)) not satisfied on the facts – no legal or physical restraint to private use of the vehicle – whether the Appellant had been misdirected by HMRC in circumstances giving rise to a legitimate expectation that VAT would be creditable provided only that the Appellant intended to use the motor car exclusively for business use – jurisdiction of the Tribunal following Sales J’s judgment in Oxfam considered – no view expressed on the jurisdictional issue, but finding made that no legitimate expectation had been established on the facts – appeal dismissed
[2011] UKFTT 146 (TC)
Updated: 17 September 2022; Ref: scu.442899
FTTTx VALUE ADDED TAX – Input tax disallowed – Lack of evidence of corresponding out put tax – Same issue with regard to some of periods considered previously – No evidence consideration for supply paid six months from end of relevant period – s.26A VATA considered – Appeal dismissed
Gort J
[2011] UKFTT 147 (TC)
Updated: 17 September 2022; Ref: scu.442859
Reference to Europe.
[2011] UKFTT 67 (TC)
England and Wales
Reference From – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 September 2022; Ref: scu.442782
ECJ Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax payable on the manufacture, assembly, admission or import of vehicles.
C-106/10, [2011] EUECJ C-106/10
European
Updated: 17 September 2022; Ref: scu.442295
Lord Justice Waller Lord Justice Jonathan Parker Lord Justice Dyson
[2004] EWCA Civ 603
England and Wales
Updated: 16 September 2022; Ref: scu.197736
ECJ Taxation – Sixth VAT Directive – Article 6(4) – Exemption – Article 13(B)(f) – Gambling – Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets.
The Court said that ‘involvement in his own name means that . . a legal relationship is brought about not directly between the better and the undertaking on behalf of which the operator involved acts, but between that operator and the better, on the one hand, and between that operator and that undertaking, on the other’.
ECLI:EU:C:2011:489, [2011] EUECJ C-464/10, [2011] STI 2600, [2011] STC 1851
European
Cited – 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: 16 September 2022; Ref: scu.441851
Value Added Tax – Supplies of vocational training – Recovery of input tax – Item 5A Group 56 Schedule 9 VATA 1994 – Partial Exemption – Appeal dismissed
[2008] UKVAT V20628
England and Wales
Updated: 16 September 2022; Ref: scu.267492
Moses J
[2004] EWHC 1035 (Admin)
England and Wales
Appealed to – Regina on the Application of Teleos Plc and others v Commissioners of Customs and Excise CA 2-Mar-2005
The taxpayer sought to challenge in Europe the ruling by the respondents that the mobile phones they supplied did not meet the criteria to be zero-rated for VAT. A decision would be unlikely before 2006. They sought judicial review now of the . .
Appeal from – Regina on the Application of Teleos Plc and others v Commissioners of Customs and Excise CA 2-Mar-2005
The taxpayer sought to challenge in Europe the ruling by the respondents that the mobile phones they supplied did not meet the criteria to be zero-rated for VAT. A decision would be unlikely before 2006. They sought judicial review now of the . .
Lists of cited by and citing cases may be incomplete.
Updated: 16 September 2022; Ref: scu.196606
ECJ Sixth VAT Directive – Interpretation of Article 9(2)(e) – Supply of staff – Supply of drivers not in the employ of the supplier – Place where the services are supplied – Refund.
C-218/10, [2011] EUECJ C-218/10
European
Opinion – ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf ECJ 26-Jan-2012
ECJ VAT – Sixth Directive – Articles 9, 17 and 18 – Determination of the place where services are supplied – Concept of ‘supply of staff’ – Self-employed persons – Need to ensure that a provision of services is . .
Lists of cited by and citing cases may be incomplete.
Updated: 15 September 2022; Ref: scu.441280
Zero-rating – supply to handicapped person – Appellant designed and assembled decking to provide access – whether supply of component materials is zero-rated – Group 12, Sch 8, Value Added Tax Act 1994
[2009] UKFTT 322 (TC)
England and Wales
Updated: 15 September 2022; Ref: scu.409098
DEFAULT SURCHARGE – BACS payment confirmed by Bank as paid before the due date but not received by commissioners until after the due date because of a bank holiday -payment reasonable expected by appellant – section 59 8 (a) VAT 1994 – appeal allowed
[2007] UKVAT V20282
England and Wales
Updated: 14 September 2022; Ref: scu.259062
VAT – company trading in CPUs – entitlement to input tax credit – whether Spanish purchaser taxable person in another Member State of European Union – no – alternatively whether Spanish purchaser a taxable person under article 4 of the Sixth VAT Directive so that appellant entitled to zero-rate supplies under article 28(c)A – decision deferred pending High Court judgment in JP Commodities Ltd
[2007] UKVAT V20284
England and Wales
Updated: 14 September 2022; Ref: scu.259050
Patten J
[2007] EWHC 2676 (Ch)
England and Wales
Updated: 14 September 2022; Ref: scu.261614
Value added tax-partial exemption – satellite information service screens used in bookmakers – whether used for general information in the business or specifically for over the counter betting for horse and greyhound racing- general overhead – appeal allowed
[2007] UKVAT V20283
England and Wales
Updated: 14 September 2022; Ref: scu.259039
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input tax paid in carrying out the building contract were recoverable. Was the land therefore used ‘for the purpose of the taxpayer’s taxable transaction’, namely the development contract? The cost of the land was not a component of the costs in the same way that the materials were. The mere commercial link was insufficient. The transactions had to be looked at separately in VAT law, component by component.
Lord Justice Mantell Lord Phillips Of Worth Matravers, Mr Lord Justice Jacob
[2003] EWCA Civ 1662, Times 21-Nov-2003
England and Wales
Cited – BLP Group v Commissioners of Customs and Excise ECJ 6-Apr-1995
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must . .
Cited – Midland Bank plc v Customs and Excise Commissioners ECJ 8-Jun-2000
If there is a clear and direct link between the purchase of goods and their use in output transactions on which VAT was payable, input tax was deductible even if VAT was not deductible in respect of all the supplies. Where the link is indirect than . .
Cited – Abbey National Plc v Commissioners of Customs and Excise ECJ 22-Feb-2001
Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable . .
Cited – Card Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .
Lists of cited by and citing cases may be incomplete.
Updated: 14 September 2022; Ref: scu.188107
A travel agent sold holidays at a discount, but still paid the full list price to the tour operator. The tour operator remained liable for VAT on the full price as paid to him. The discount was entirely between the travel agent and his client.
Times 25-Jul-2000, Gazette 20-Jul-2000
England and Wales
Updated: 13 September 2022; Ref: scu.79384
VALUE ADDED TAX – whether the Appellant had demonstrated that events it organised were fund-raising events within Item 1 of Group 12 of Schedule 9 – no – alternatively whether the Appellant had demonstrated it was a youth club within item 6 of Group 6 of Schedule 9 – no
[2020] UKFTT 430 (TC)
England and Wales
Updated: 13 September 2022; Ref: scu.656829
Value Added Tax – under-declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to ‘cash ups’ – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.
[2011] UKUT 111 (TCC), [2011] STC 1457, [2011] BVC 1623, [2011] STI 1216
England and Wales
Updated: 13 September 2022; Ref: scu.440815
Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.
[2011] UKUT B6 (TCC), [2011] STI 640
England and Wales
Updated: 13 September 2022; Ref: scu.440809
Reasonable excuse appeal
[2009] UKVAT V20952
England and Wales
Updated: 13 September 2022; Ref: scu.301754
[2007] EWHC 755 (Ch)
England and Wales
Updated: 13 September 2022; Ref: scu.250706
The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred.
Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible.
Blackburne J
[2007] EWHC 1432 (Ch), Times 29-Jun-2007
England and Wales
Updated: 13 September 2022; Ref: scu.253579
Mr Justice Lawrence Collins
[2003] EWHC 3032 (Ch), [2004] BPIR 375
England and Wales
Appeal from – In re The Arena Corporation Limited; Commissioners for Customs and Excise v The Arena Corporation Limited; the Arena Corporation Limited v Schroeder CA 25-Mar-2004
Sir Andrew Morritt V-C said that in the context of winding up proceedings the test for whether there is a genuine triable issue in a disputed claim, is whether the debt is bona fide disputed on substantial grounds, which, for practical purposes, is . .
Cited – Re Autotech Design Ltd, HMRC v Autotech Design Ltd ChD 2006
Michael Briggs QC summarised the approach to be adopted by the court at the hearing of for the appointment of an interim liquidator pending the hearing of an insolvency petition brought by the Revenue: ‘Although the formulations of the approach to . .
Cited – Revenue and Customs v SED Essex Ltd ChD 14-Jun-2013
Liquidator confirmed despite VAT challege
The Revenue sought the winding up of the company for non-payment of substantial arrears of VAT. The revenue had declined to allow VAT input claims. The company said that the petition was wrong since the debt was genuinely disputed.
Held: The . .
Appeal from – Customs and Excise v Jack Baars Wholesale and others CA 3-Nov-2004
. .
Lists of cited by and citing cases may be incomplete.
Updated: 12 September 2022; Ref: scu.188918
VAT -pounds 39,498.06 penalty for failure to submit correct VAT returns – payments made against assessments – when prompted actual returns substantially higher – failure careless- penalty reduced to pounds 22,750.32- appeal allowed in part.
[2014] UKFTT 430 (TC)
England and Wales
Updated: 12 September 2022; Ref: scu.526792
ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations.
C-107/10, [2011] EUECJ C-107/10
European
Updated: 12 September 2022; Ref: scu.439753
ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.
C-453/09, [2011] EUECJ C-453/09
European
Updated: 12 September 2022; Ref: scu.439751
ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses.
C-441/09, [2011] EUECJ C-441/09
European
Updated: 12 September 2022; Ref: scu.439750
DIY builder – s 35 VATA – building constructed as two flats, one for letting – Appellant lecturer in sustainable architecture – project to create sustainable building – whether in the course or furtherance of any business
[2009] UKFTT 280 (TC)
England and Wales
Updated: 11 September 2022; Ref: scu.409087
VALUE ADDED TAX – DIY Builder’s Scheme – Appellant claimed refunds in respect of VAT incurred on supply and fit of doors and windows – such supply and fit should have been zero-rated – Appellant not entitled to refund from HMRC of VAT wrongly charged by supplier – appeal dismissed
[2009] UKFTT 276 (TC)
England and Wales
Updated: 11 September 2022; Ref: scu.409071
CAPPING PROVISIONS – overpaid output tax reclaimed by way of voluntary disclosure – out of time – has the tribunal any discretion? – no – appeal dismissed
[2009] UKFTT 265 (TC)
England and Wales
Updated: 11 September 2022; Ref: scu.409069
Whether caravan pitch site payments were exempt supplies of land, and not standard rated supplies of seasonal pitches for caravans.
[2007] EWHC 1955 (Ch)
England and Wales
Updated: 11 September 2022; Ref: scu.260340
[2006] EWCA Civ 1040
England and Wales
Updated: 11 September 2022; Ref: scu.243397
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 3 – whether conditions imposed by Notice authorised by article 28c – yes – whether conditions applicable to sale to unregistered trader – conditions validly imposed and applicable to sales – supplies not zero-rated – appeal dismissed.
[2006] UKVAT V19904
England and Wales
Updated: 11 September 2022; Ref: scu.249797
CJEU Sixth VAT Directive – Exemptions – Articles 13A(1)(e), 17(3)(b) and 28cA(a) – Right to deduct – Manufacture and repair of dental prostheses – Intra-Community transactions relating to transactions which are exempt within the Member State – Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E – Principle of fiscal neutrality – Partial harmonisation of VAT.
C-240/05, [2006] EUECJ C-240/05
European
Updated: 11 September 2022; Ref: scu.246859
VAT default surcharge – whether reasonable excuse – no – whether surcharges disproportionate – no – appeal dismissed
[2014] UKFTT 523 (TC)
England and Wales
Updated: 11 September 2022; Ref: scu.526803
Multiple trader intra-Community fraud – whether appellant knew or ought to have known of fraud connected to its transactions – evidence needed to establish fraud and connection
[2009] UKFTT 340 (TC)
England and Wales
Updated: 10 September 2022; Ref: scu.409157
VAT – Supply of goods or services-place of supply – whether Appellant supplied the services of consultants or similar services for the purposes of paragraph 3 of Schedule 5 VATA and Article 56(1)(c)of the Principal VAT Directive such that those services were outside the scope of VAT
[2009] UKFTT 325 (TC)
England and Wales
Updated: 10 September 2022; Ref: scu.409102
VAT default surcharge – insufficiency of funds – CIS refund due from HMRC to Appellant – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed
[2014] UKFTT 504 (TC)
England and Wales
Updated: 10 September 2022; Ref: scu.526801
VAT default surcharge – VAT paid late – notice of appeal disclosing no valid grounds – appeal dismissed
[2014] UKFTT 437 (TC)
England and Wales
Updated: 10 September 2022; Ref: scu.526804
Default Surcharge – late instruction of BACS payment – reliance on third party not reasonable excuse Section 71 VATA 1994 – Appeal Refused.
[2009] UKFTT 272 (TC)
England and Wales
Updated: 09 September 2022; Ref: scu.409080
[2009] UKFTT 369 (TC)
England and Wales
Updated: 09 September 2022; Ref: scu.409156
VALUE ADDED TAX – default surcharge – reasonable excuse – s 59(7)(b) VATA 1994 – video games distributor – unexpectedly large VAT return – whether reasonable excuse for late payment of VAT – no – appeal dismissed
[2009] UKFTT 297 (TC)
England and Wales
Updated: 09 September 2022; Ref: scu.409101
Kenneth Parker QC
[2007] EWHC 971 (Admin)
England and Wales
Updated: 09 September 2022; Ref: scu.252406
[1998] 2 All ER 1003, [1998] EWCA Civ 115, [1998] 1 WLR 962
England and Wales
Updated: 09 September 2022; Ref: scu.143593
VAT – operation of salary sacrifice scheme to provide travel and subsistence payments to employees – whether supply for VAT purposes – no – whether economic activity – no – appeal dismissed.
[2019] UKUT 234 (TCC)
England and Wales
Updated: 09 September 2022; Ref: scu.643789
C-251/16, [2017] EUECJ C-251/16
European
Updated: 09 September 2022; Ref: scu.601023
VAT – Zero Rating – S.30(8) VATA 1994 – purported supplies of goods to a trader in Spain – supplies forming part of a scheme of tax avoidance – the Appellant unaware of the circumstances surrounding the supplies – lack of persuasive evidence that the goods left the United Kingdom – no commercial documentation evidencing removal from the United Kingdom – forged documentation – Appellant failing to take every reasonable precaution required – Appeal dismissed
[2012] UKFTT 180 (TC)
England and Wales
Updated: 09 September 2022; Ref: scu.462620
Vat – Assessments : Best Judgment
[2016] UKFTT 64 (TC)
England and Wales
Updated: 08 September 2022; Ref: scu.559929
VAT default surcharge – VAT paid late – insufficiency of funds – Appellant awaiting payment for construction work undertaken from bodies within the public sector – whether reasonable excuse – no – Appeal dismissed
[2014] UKFTT 469 (TC)
England and Wales
Updated: 08 September 2022; Ref: scu.526892
VALUE ADDED TAX – default surcharge – two payments made one day late – trader’s mistaken understanding as to time taken for electronic transfer of funds – whether reasonable to expect payment to be received by HMRC by due date – held, no – in absence of reasonable excuse, no basis for adjusting or cancelling surcharges – appeal dismissed
[2014] UKFTT 460 (TC)
England and Wales
Updated: 08 September 2022; Ref: scu.526822
Renewed application by Brayfal Limited for permission to apply for judicial review of a decision of the Revenue and Customs not to allow Brayfal Limited to account for VAT monthly, but to hold them to what is a default position for VAT registered traders to quarterly returns.
[2009] EWHC 3354 (Admin)
England and Wales
Updated: 07 September 2022; Ref: scu.392652
VAT – ZERO RATING – SINGLE/MULTIPLE SUPPLIES – supplies of a wedding book by professional photographers – the wedding book was a wedding album for all intents and purposes – not a book within the meaning of the zero-rating provisions – alternative issue – single supply of goods/services or multiple supply of goods and services – single supply of standard rated photographic services – Appeals dismissed
[2008] UKVAT V20783
England and Wales
Updated: 07 September 2022; Ref: scu.301767
reasonable excuse appeal
[2007] UKVAT V20280
England and Wales
Updated: 07 September 2022; Ref: scu.259066