Category: VAT

Commissioners of Customs and Excise v Jacobs: ChD 22 Oct 2004

Judges:

Lord Justice Evans-Lombe

Citations:

[2004] EWHC 2358 (Ch), [2004] STC 1662

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Jacobs v Customs and Excise VDT 13-Feb-2004
A developer sought to set off input taxes paid in the redevelopment of a former residential boarding school as a family home.
Held: The taxpayer’s appeal succeeded. . .

Cited by:

Appeal from – Revenue and Customs v Jacobs CA 22-Jul-2005
The taxpayer had converted a former residentional boarding school into a substantial private residence. He had sought to claim over andpound;300,000 VAT inputs. The Commissioners appealed the finding that he was so entitled.
Held: ‘works . .
Lists of cited by and citing cases may be incomplete.

VAT, Construction

Updated: 29 August 2022; Ref: scu.218853

Macaw Properties Ltd v Revenue and Customs: FTTTx 1 Mar 2012

VALUE ADDED TAX – whether tax on supplies was input tax on the basis that it was tax on goods or services to be used for the purpose of a business to be carried on by the Appellant – whether (and when) the Appellant had formed the intention of carrying on a business – Rompelman v Minister van Financien considered and applied – declared intention by the Appellant that it had formed the intention on the acquisition of an historic estate – whether (and from when) there was objective evidence to support such declared intention – evidence considered – appeal allowed in part

Citations:

[2012] UKFTT 167 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 August 2022; Ref: scu.462623

Sub One Ltd (T/A Subway) v Revenue and Customs: FTTTx 14 Oct 2010

FTTTx VAT – ZERO RATING OF FOOD – the Appellant sold toasted sandwiches (known as Subs) and a filling, meatball marinara – was the Appellant’s dominant purpose for heating the foodstuffs to enable them to be consumed at a temperature above ambient air temperature – Yes – toasted subs and meatball marinara standard rated – Appeal dismissed – note 3(b) group 1 schedule 8 VAT Act 1994.

Citations:

[2010] UKFTT 487 (TC)

Links:

Bailii

VAT

Updated: 28 August 2022; Ref: scu.426646

Gerdner (T/A Gardners Transport Co) v Revenue and Customs: FTTTx 14 Oct 2010

FTTTx Application for leave to appeal out of time – VAT assessment made in 1980 – no reasonable grounds offered for late appeal and no reasonable prospect of appeal succeeding – Rule 5(3)(a) – no extension of time granted.

Citations:

[2010] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, VAT

Updated: 27 August 2022; Ref: scu.426617

Sidgwick v Revenue and Customs: FTTTx 8 Sep 2010

Appeal against refusal of claim for refund of VAT under DIY Builder Scheme; 13 amp heat storage Aga; whether ‘electrical appliance’ ‘designed to heat space’ under Schedule 8 Group 5 Note 22; Appeal Refused.

Citations:

[2010] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 27 August 2022; Ref: scu.426595

Phonepoint Communications Ltd v Revenue and Customs: FTTTx 28 Sep 2010

MTIC fraud – whether Appellant ‘knew or ought to have known’ of fraud in deal chains – Kittel test as reviewed in Mobilx Ltd (In Administration) -v- HMRC[2010]EWCA Civ 517 – apparently conflicting evidence as to the deal chains – identification of HMRC’s loss – extent and relevance of due diligence by Appellant – commercial reality of transactions – appeal dismissed.

Citations:

[2010] UKFTT 452 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426589

North Wiltshire District Council v Revenue and Customs: FTTTx 22 Sep 2010

VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Appeals lodged almost 14 and 21 months out of time – whether there is an obligation on the Tribunal on such applications to consider the criteria in CPR 3.9(1) pursuant to Sayers v Clarke Walker – held there is no such obligation – held the relevant criterion in accordance with which the Tribunal’s discretion to extend time should be exercised is that such exercise should apply the overriding objective of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to deal with cases fairly and justly (see: rule 2(2)) – in the exercise of the discretion applying the overriding objective, the Tribunal balanced, on the one hand, its assessment of the Appellant’s culpability in delaying appealing and the prejudice to HMRC in terms of the public interest in good administration and legal certainty, and, on the other hand, the loss and injury which would be suffered by the Appellant if an extension of time was refused – held that on conducting this balancing exercise in the exceptional circumstances of the case the loss and injury which would be suffered by the Appellant if an extension were refused outweighed the Appellant’s culpability and the prejudice to HMRC – time to appeal extended accordingly – allocation of the appeals to the Complex category – time for HMRC to send or deliver their statement of case extended

Citations:

[2010] UKFTT 449 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426587

Dunster v Revenue and Customs: FTTTx 30 Sep 2010

VAT – Do-It-Yourself Builders Scheme – whether a newly constructed dwelling attached to a pontoon permanently fixed to the land – which was designed to float or rest on the river bed could classed as a building for the purposes of Section 35 of the VAT Act 1994

Citations:

[2010] UKFTT 462 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426569

Eurosel Ltd v Revenue and Customs: FTTTx 23 Sep 2010

VALUE ADDED TAX – MTIC-sale of Urine Testing Strips- appellant’s repayment claim refused on grounds that the appellant knew or ought to have known that the transaction was part of an MTIC fraud – set off of pounds 6,372,415.99 and pounds 6,689,480.88 of VAT by two contra traders – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant argued ‘abuse of power’ HMRC failing to notify of potential fraud, which gave rise to a loss of the appellant’s ‘legitimate expectation’ – tribunal’s power to hear – yes – no ‘abuse of power’ or of the appellant’s ‘legitimate expectation’ – appeal dismissed

Citations:

[2010] UKFTT 451 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426572

NG International Ltd v Revenue and Customs: FTTTx 3 Sep 2010

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 with fraudulent evasion of VAT – actual knowledge not proved, but held the Appellant should have known of the connection in relation to each purchase – appeal substantially dismissed

Citations:

[2010] UKFTT 417 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426585

Ethical Trading Initiative v Revenue and Customs: FTTTx 3 Sep 2010

VAT – Exemption for supplies made without payment other than membership subscription to members by a non-profit-making organisation – whether the supplies were referable only to the aims of the organisation – item 1(e), Group 9, Schedule 9, VATA – held the supplies were referable only to the aims of the organisation notwithstanding that the motivation of the members in receiving them was different from the aims of the organisation – Expert Witness Institute v Customs and Excise Commissioners [2002] STC 42 followed – appeal dismissed

Citations:

[2010] UKFTT 423 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426571

Glaxosmithkline Services Unlimited v Revenue and Customs: FTTTx 3 Sep 2010

VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Sch 8, Gp 1, excepted item 4

Citations:

[2010] UKFTT 418 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426577

Albion Taxis Ltd v Revenue and Customs: FTTTx 19 Aug 2010

FTTTx Value Added Tax – Principal and Agent – Taxi Firm – Appellant made supplies of car hire services to account customers – whether supplies to cash customers were by the Appellant as principal with drivers as agents or whether supplies by drivers as principals – Appeal dismissed.

Judges:

W Ruthven Gemmell

Citations:

[2010] UKFTT 389 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426540

DCM (Optical Holdings) Ltd v Revenue and Customs: FTTTx 20 Aug 2010

FTTTx VALUE ADDED TAX – Residual Input Tax – Partial Exemption Special Method (floor-based) – whether ‘fair and reasonable’ – Regulations nos 101 and 102, VAT Regulations 1995 (1995 SI 2518) – Appeal continued, hearing merits in full – Provisional Approval.

Citations:

[2010] UKFTT 393 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426546

CGI Group (Europe) Ltd v Revenue and Customs: FTTTx 20 Aug 2010

JOINT EMPLOYMENT – outsourcing IT department – whether staff jointly employed – yes – whether separate supply of staff – no – whether abuse – no – whether legitimate expectation that Notice 700/34 applied – no – appeal dismissed

Citations:

[2010] UKFTT 396 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426545

Federation of Technological Industries and Others, Regina (on the Application Of) v Customs and Excise and Another: Admn 18 Feb 2004

Judges:

Lightman J

Citations:

[2004] EWHC 254 (Admin), [2004] STC 1008, [2004] STI 441

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Commissioners of Customs and Excise, HM Attorney General v Federation of Technological Industries And 53 others CA 30-Jul-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT, Human Rights

Updated: 27 August 2022; Ref: scu.193706

Church Lane Developments Ltd v Revenue and Customs: FTTTx 6 Sep 2013

VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant ‘knew or should have known’ of fraud – yes – valid refusal of right to deduct – appeal dismissed

Citations:

[2013] UKFTT 469 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 August 2022; Ref: scu.515552

Nidera Handelscompagnie v Valstynbe . .: ECJ 21 Oct 2010

ECJ Directive 2006/112/EC – Right of deduction of input VAT – National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes

Judges:

K. Lenaerts, Rap P

Citations:

C-385/09, [2010] EUECJ C-385/09

Links:

Bailii

Statutes:

Directive 2006/112/EC

European, VAT

Updated: 25 August 2022; Ref: scu.425766

Commission v Netherlands: ECJ 5 Oct 2010

ECJ (Opinion) VAT – Reduced rates – Shipping, import and acquisition of certain live animals (horses) not intended for preparation or production of food for human consumption or animal.

Judges:

Yves Bot AG

Citations:

C-41/09, [2010] EUECJ C-41/09

Links:

Bailii

Cited by:

Opinion – Commission v Netherlands ECJ 3-Mar-2011
ECJ Failure of a Member State to fulfil obligations – Value added tax – Sixth VAT Directive – Directive 2006/112/EC – Application of a reduced rate – Live animals normally intended for use in the preparation of . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 25 August 2022; Ref: scu.425281

Uszodaepito (Taxation): ECJ 30 Sep 2010

ECJ Sixth VAT Directive – Directive 2006/112/EC – Right to deduct input tax – New national legislation – Requirements as to the content of an invoice – Retroactive application – Loss of the right to deduct.

Citations:

C-392/09, [2010] EUECJ C-392/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 August 2022; Ref: scu.425272

Loyalty Management UK (Taxation): ECJ 7 Oct 2010

ECJ (prelimiary ruling) Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by the operator of the scheme to redeemers supplying the loyalty rewards – Payments made by the trader to the operator of the scheme supplying the loyalty rewards.
The Court reformulated the questions so as to ask the following: ‘whether, in the context of a customer loyalty reward scheme such as those at issue in the main proceedings:
– payments made by the operator of the scheme at issue to redeemers who supply loyalty rewards to customers must be considered, in Case C-53/09, as third-party consideration for a supply of goods to those customers, and/or, as the case may be, for a supply of services made by those redeemers for the benefit of those customers, and/or as the consideration for a supply of services made by those redeemers for the benefit of the operator of that scheme’.
Held: ‘Payments made by the operator of the scheme concerned to redeemers who supply loyalty rewards to customers must be regarded, in Case C-53/09, as being the consideration, paid by a third party, for a supply of goods to those customers or, as the case may be, a supply of services to them. It is, however, for the referring court to determine whether those payments also include the consideration for a supply of services corresponding to a separate service.’

Judges:

J. N. Cunha Rodrigues, P

Citations:

C-55/09, [2010] EUECJ C-55/09, [2010] STC 2651

Links:

Bailii

Jurisdiction:

European

Citing:

At VDT – Loyalty Management UK Ltd v Customs and Excise VDT 6-Apr-2005
VDT VALUE ADDED TAX – input tax – the Appellant operates the Nectar programme under which customers who purchase goods (called primary goods) from certain retailers receive points which they may use to acquire . .
At ChD – Revenue and Customs v Loyalty Management UK Ltd ChD 22-Jun-2006
The taxpayer operated a substantial loyalty reward scheme (Nectar) for assorted companies. The Revenue appealed against an order allowing the company to reclaim input VAT. The court was asked now: ‘what is the proper characteristic, for VAT . .
At CA – Loyalty Management UK Ltd v HM Revenue and Customs CA 5-Oct-2007
The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to . .
Reference (Baxi) – Baxi Group Ltd v Revenue and Customs CA 20-Dec-2007
. .

Cited by:

Preliminary Ruling – Loyalty Management UK (Taxation) ECJ 7-Oct-2010
ECJ Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by the operator of . .
ECJ Preliminary Ruling – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 13-Mar-2013
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service . .
ECJ Prel Ruling – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 20-Jun-2013
Decisions about the application of the VAT system are highly dependent upon the factual situations involved. The case-law of the Court of Justice indicates that, when determining the relevant supply in which a taxable person engages, regard must be . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 25 August 2022; Ref: scu.425291

Oasis East (Taxation): ECJ 30 Sep 2010

ECJ Sixth VAT Directive – Directive 2006/112/EC – Accession of a new Member State – Right to deduct input tax – National legislation excluding the right to deduct tax on the provision of certain services – Commercial partners established in a territory classified as a ‘tax haven’ – Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force.

Citations:

C-395/09, [2010] EUECJ C-395/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 August 2022; Ref: scu.425266

Tower Bridge GP Limited v Revenue and Customs: UTTC 12 Feb 2021

VAT – whether HMRC as a matter of EU law entitled to deny recovery of input tax claimed on invalid invoices – whether it was unreasonable for HMRC to refuse to exercise their discretion to allow the deduction of input tax in respect of the invalid invoices – Articles 168(a), 178(a), 180 and 226 Principal VAT Directive – Regulations 14 and 29 VAT Regulations 1995

Citations:

[2021] UKUT 30 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 August 2022; Ref: scu.658640

Wagerworks Ltd v Revenue and Customs: FTTTx 17 Aug 2010

FTTTx VALUE ADDED TAX – Supplies – First issue whether single or separate – Alderney Company outsourcing to Appellant in UK – Held – No dominant element – College of Estate Management applied – Place of supply – Whether UK or Alderney – Appeal dismissed as to first issue – Adjourned as to place of supply.

Citations:

[2010] UKFTT 383 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422368

Weight Watchers (UK) Ltd v Revenue and Customs: FTTTx 18 Aug 2010

FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for by section 76(6)(b) to start running – held, it did – Consolidated appeals dismissed.

Citations:

[2010] UKFTT 384 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 73(1)

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422369

Simpson and Marwick v Revenue and Customs: FTTTx 16 Aug 2010

FTTTx VAT – Bad Debt Relief – Solicitors acting on instructions of insurance companies – insured party registered for VAT – invoice for VAT element of fees rendered on insured party – Bad Debt Relief claimed in respect of unpaid VAT – Appeal dismissed.

Citations:

[2010] UKFTT 380 (TC), EDN/08/0045

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422365

Masstech Ltd v Revenue and Customs: FTTTx 18 Aug 2010

FTTTx Value Added Tax – MTIC case involving one purchase and sale of products not regularly associated with MTIC fraud by a company whose only director claimed that he was oblivious to MTIC frauds – whether such ignorance was established – how to apply the ‘ought to have known’ element of the Kittel test in these circumstances – Appeal allowed.

Citations:

[2010] UKFTT 386 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422358

Mobile Export 365 Ltd and Shelford (It) Ltd v Revenue and Customs: FTTTx 6 Aug 2010

FTTTx MTIC fraud – application of the Kittel test as interpreted in the Mobilx decision – whether Appellants knew or ought to have known of fraud in their transactions – findings that appellants did know or should reasonably have known of fraud in all transactions under appeal.

Citations:

[2010] UKFTT 367 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422359

Pinnacle Office Equipment Ltd v Revenue and Customs: FTTTx 11 May 2010

VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section 71 – appeal dismissed.

Citations:

[2010] UKFTT 211 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Taxes Management

Updated: 23 August 2022; Ref: scu.422239

Mahmood (T/A Mahmood Mobile Services) v Revenue and Customs: FTTTx 14 Apr 2010

FTTTx VAT-INPUT TAX – Appellant purchased mobile telephones with the assistance of his family and others – telephones purchased retail from retail stores- evidence of purchase receipts for the telephones from the stores- doubtful connection between the receipts and the ultimate sales by the appellant – input tax claim disallowed save for those telephones purchased by the appellant himself – no agency – if an agency the agents were undisclosed – undisclosed principal cannot take benefit of agents contract- assessment to best judgment – misdeclaration penalty and default surcharge upheld – appeal dismissed

Judges:

David S Porter J

Citations:

[2010] UKFTT 166 (TC)

Links:

Bailii

VAT

Updated: 23 August 2022; Ref: scu.422192

ERF Ltd v Revenue and Customs: FTTTx 25 May 2010

FTTTx VAT – appeals out of time – dishonesty of financial controller of Appellant company – civil evasion penalties – ‘New Approach’ investigation – whether assessments made in time -VATA 1994, s 73(6)(b) – effect of amended assessment – calculation and mitigation of penalty – s 60(3), s 70

Citations:

[2010] UKFTT 238 (TC)

Links:

Bailii

VAT

Updated: 23 August 2022; Ref: scu.422223

National House Building Council v Revenue and Customs: FTTTx 9 Jul 2010

FTTTx SUPPLIES – Building cover – Remedial works – NHBC Buildmark policies – Cover for homeowner in respect of defects in homes constructed by builders registered with NHBC – Policy enables NHBC to engage remedial services from third party builders – Whether remedial service is used by NHBC to make taxable supplies in pursuance of performance guarantees of undertakings by registered builders – No – Whether remedial supplies used in making exempt supplies of insurance to homeowner – Yes – Appeal dismissed.

Citations:

[2010] UKFTT 326 (TC)

Links:

Bailii

VAT

Updated: 23 August 2022; Ref: scu.422157

Pannon Gep Centrum v APEH Kozponti Hivatal Hatosagi: ECJ 15 Jul 2010

ECJ Sixth VAT Directive – Directive 2006/112 – Right to deduct input tax – National legislation penalising an error in the invoice by loss of the right to deduct.

Judges:

Leaerts P

Citations:

C-368/09, [2010] EUECJ C-368/09, [2010] STI 2198, [2010] STC 2400

Links:

Bailii

Statutes:

Directive 2006/112

European, VAT

Updated: 22 August 2022; Ref: scu.421317

Pakora Pluss SIA v Valsts ienmumu dienests: ECJ 29 Jul 2010

ECJ (Customs Union) Act of Accession to the European Union – Customs union – Transitional measures – Goods free from customs duties when entered for free circulation – Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia – Export formalities – Import duties – VAT.

Citations:

[2010] EUECJ C-248/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 August 2022; Ref: scu.421316

Finanzamt Leverkusen v Verigen Transplantation Service International AG: ECJ 29 Jul 2010

ECJ (Opinion) VAT – Place of supply of services – Exemptions – Removal, multiplication and reimplantation of cartilage cells.

Citations:

C-156/09, [2010] EUECJ C-156/09 – O

Links:

Bailii

Cited by:

See Also – Finanzamt Leverkusen v Verigen Transplantation Service International AG ECJ 18-Nov-2010
ECJ Sixth VAT Directive – Article 13(A)(1)(c) – Exemptions for activities in the public interest – Provision of medical care – Removal and multiplication of cartilage cells for the purpose of reimplantation in . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 22 August 2022; Ref: scu.421326

Future Health Technologies v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 10 Jun 2010

VAT (Taxation) Value added tax – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Collection, testing and processing of umbilical cord blood – Storage of stem cells – Possible future therapeutic use – Transactions comprising a bundle of features and acts.

Citations:

C-86/09, [2010] EUECJ C-86/09

Links:

Bailii

Jurisdiction:

European

European, VAT

Updated: 22 August 2022; Ref: scu.420187

Newnham College Cambridge v Revenue and Customs: CA 24 Mar 2006

The College had decided to demolish and rebuild its library. It elected to waive exemption to VAT so as to recover the VAT on its rebuilding costs. It had set up and funded an independent company to carry out the works, granting it a lease of the site. It appealed a decision of the tribunal setting its election aside.
Held: The tribunal had treated the statutory provisions as anti-avoidance legislation. This was an error. The scheme was effective to allow te VAT to be reclaimed.

Judges:

Lord Justice Chadwick Lord Justice Lloyd The Chancellor of the High Court

Citations:

[2006] EWCA Civ 285, [2006] STC 1010

Links:

Bailii

Statutes:

Value Added Tax Act 1994 82591)

Jurisdiction:

England and Wales

Cited by:

Appeal from – Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs HL 16-Apr-2008
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library.
Held: The Revenue’s appeal failed. The . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 August 2022; Ref: scu.239219

ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013

ECJ Opinion – Value added tax – Article 13B(d)(6) of Council Directive 77/388/EEC – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Occupational retirement schemes – Defined contributions retirement schemes

Judges:

Cruz Villalon AG

Citations:

C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12

Links:

Bailii, Bailii

Statutes:

Council Directive 77/388/EEC

Jurisdiction:

European

VAT

Updated: 19 August 2022; Ref: scu.519462

Westminster College of Computing Ltd v Revenue and Customs: FTTTx 8 Jul 2014

FTTTx PROCEDURE – application by HMRC to strike out proceedings – application by Appellant to adjourn – overriding objective and Article 6 of the Convention – adjournment application refused – Tribunal jurisdiction – HMRC’s application granted – unreasonable behaviour – costs

Citations:

[2014] UKFTT 669 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Taxes Management

Updated: 18 August 2022; Ref: scu.534291

HM Revenue and Customs v The Honourable Society of Middle Temple Ftc/45/2012: UTTC 24 May 2013

UTTC VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed

Citations:

[2013] UKUT 250 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Landlord and Tenant

Updated: 18 August 2022; Ref: scu.510300

Copygene A v S: ECJ 10 Jun 2010

ECJ (Taxation) Sixth VAT Directive – Exemptions – Article 13A(1)(b) – Hospital and medical care – Closely related activities – Duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – Private stem cell bank – Services of collection, transportation, analysis and storage of umbilical cord blood of newborn children – Possible autologous or allogeneic use of stem cells

Judges:

J.N. Cunha Rodrigues, P

Citations:

[2010] EUECJ C-262/08, C-262/08

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – Copygene A v S (Taxation) ECJ 10-Sep-2009
ECJ Opinion – VAT Exemptions – Activities closely related to hospital and medical care undertaken by duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 18 August 2022; Ref: scu.514389

Marcus Webb Golf Professional v Revenue and Customs: FTTTx 29 Dec 2009

FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed

Citations:

[2009] UKFTT 388 (TC)

Links:

Bailii

Cited by:

Appeal from – Marcus Webb Golf Professional v HM Revenue and Customs – FTC/40/2010 UTTC 23-Oct-2012
UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal . .
At FTTTx – Marcus Webb Golf Professional (A Firm) v HM Revenue and Customs CA 11-Oct-2013
Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 August 2022; Ref: scu.409160

Institute of Information Security Professionals v Revenue and Customs: FTTTx 11 Dec 2009

FTTTX VALUE ADDED TAX – Exemptions – Professional bodies – Whether Institute a professional body – Items 1(b) of Gp 9, Sch 9 VATA 1994 considered – Whether an association within Item 1 (c) the primary purpose of which is . . the fostering of professional expertise connected with the past or present . . employments of its members – Appeal allowed

Citations:

[2009] UKFTT 365 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409151

Stanley v Revenue and Customs: FTTTx 29 Dec 2009

FTTTx VALUE ADDED TAX – best judgement- tour operators margin scheme (TOMS) – appellant not applying TOMS since 1988 – numerous visits over the years – officers failed to explain scheme and raise assessments – appellant accepted TOMS applies – calculation by respondents incorrect – suggested margin percentage incorrect – assessment consequently not to best judgment – appeal allowed – no costs awarded.

Citations:

[2009] UKFTT 383 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409175

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] STC 1438 considered – Whether FOBTs exempt comparators – Whether on facts due diligence defence established to breach of fiscal neutrality
Exemption- Slot machines – Exclusion of ‘gaming machines’ from exemption – VATA 1994 Sch 9 Group 4 – 6th Directive Art 13B(f) – Breach of fiscal neutrality – Period of breach – Appeal allowed for all periods

Citations:

[2009] UKFTT 363 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

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 . .

Cited by:

At FTTTx – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10 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 FTTTx – 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 FTTTx – 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 FTTTx – 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 FTTTx – 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.

VAT, European

Updated: 17 August 2022; Ref: scu.409170

Roche v Revenue and Customs: FTTTx 19 Nov 2009

FTTTx VAT – Security – Appellant a Solicitor and sole trader – Large debts incurred to HMRC in past – Bankruptcy petitions withdrawn – Appellant in default for 28 periods – Insufficient evidence of net worth – Whether power to impose penalties sufficient protection to the revenue – appeal dismissed

Citations:

[2009] UKFTT 313 (TC)

Links:

Bailii

VAT, Taxes Management

Updated: 17 August 2022; Ref: scu.409124

Balkwill v Revenue and Customs: FTTTx 19 Nov 2009

FTTTx Value Added Tax – Assessment of VAT on the Appellant for periods after he had claimed to have retired and sold his business, based on the two facts that he had continued for the periods in contention to pay the Income Tax on the profits of the business, and that the Income Tax returns demonstrated that the gross turnover of the business was (marginally) in excess of the VAT compulsory registration thresholds for the periods in question – Genuine uncertainty about the facts – Appeal dismissed but accompanied by a firm plea that HMRC should show very considerable restraint in enforcing payment of the tax, and the penalty in question.

Citations:

[2009] UKFTT 314 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409096

J and W Waste Services Ltd v Revenue and Customs: FTTTx 19 Nov 2009

FTTTx VAT – Notice of requirement to give security – appellant failing to make VAT returns and in default – associated companies in default and insolvent – appellant having provided security on earlier occasion by cash deposit – the Commissioners requiring further security having applied original cash deposit towards payment of VAT due – whether decision of the Commissioners was reasonable – yes -VATA 1994, Sch 11 para 4(2) – appeal dismissed

Citations:

[2009] UKFTT 315 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409109

YSL Video Wall Hire Ltd v Revenue and Customs: FTTTx 16 Nov 2009

FTTTx VAT – default surcharge – insufficiency of funds not a reasonable excuse- Customs and Excise Commissioners v Steptoe (1992) considered – insufficiency of funds alleged to have been caused by Appellant awaiting funds from creditor – whether reasonable excuse principles satisfied.

Citations:

[2009] UKFTT 307 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409132

Airtours Holiday Transport Ltd v Revenue and Customs: FTTTx 2 Oct 2009

VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed.
All that was required to establish its case was that it had ‘obtained anything at all that was used for the purpose of his business’ and ‘a supply of a service may consist of a right to have the service supplied to a third party’

Citations:

[2009] UKFTT 256 (TC), [2010] BVC 2117, [2010] STI 1479

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – HM Revenue and Customs v Airtours Holidays Transport Ltd UTTC 8-Nov-2010
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the . .
At FTTTx – Airtours Holidays Transport Ltd v Revenue and Customs CA 24-Jul-2014
The Court was asked whether Airtours was entitled to recover (as input tax) value added tax charged by PricewaterhouseCoopers LLP in respect of certain services provided by PwC and for which the appellant paid. The issue turned upon whether, for VAT . .
At FTTTx – Airtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 August 2022; Ref: scu.409065

Bryce (T/A The Barn) v Revenue and Customs: FTTTx 6 Nov 2009

FTTTx VAT – single or multiple supplies – Appellant providing ‘children’s parties’ for a single price – several elements of the supplies identified – held there were two principal elements, the use of a Hall and the provision of refreshments – analysis in Card Protection Plan inappropriate on the facts – whether there was a single supply on College of Estate Management principles or two supplies – Levob Verzekeringen considered – held there were two supplies of the use of the Hall and the provision of refreshments respectively – held that the single price could easily be apportioned between the two identified supplies – held further that the supply of the use of the Hall was an exempt supply of land – Belgian State v Temco Europe SA considered – appeal allowed in part

Citations:

[2009] UKFTT 298 (TC), [2010] STI 1679

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409099