Category: VAT

Pendragon Plc and Others v Revenue and Customs: FTTTx 31 Jul 2009

FTTTx VAT- financing involving sale of business – Abuse? No financing transaction as going concern which gave margin treatment – Appeal allowed

Judges:

Shipwright TJ

Citations:

[2009] UKFTT 192 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Mayor of Bradford v Pickles HL 29-Jul-1895
The plaintiffs sought an injunction to prevent the defendant interfering with the supply of water to the city. He would have done so entirely by actions on his own land.
Held: The plaintiffs could have no property in the water until it came on . .

Cited by:

Appeal from – HM Revenue and Customs v Pendragon UTTC 15-Mar-2012
UTTC VALUE ADDED TAX – margin scheme for second-hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal . .
At FTT – Pendragon Plc and Others v HM Revenue and Customs CA 23-Jul-2013
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour.
At FTTTx – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 August 2022; Ref: scu.409010

Rahman (T/A The Viceroy Indian Restaurant) v Revenue and Customs: FTTTx 25 Sep 2009

FTTTx VAT – Indian restaurant – assessments to tax allegedly undeclared – whether assessments to best judgment – yes – whether quantum should be reduced – on facts – yes – appeal substantially dismissed
Civil evasion penalty – penalty mitigated by 10 per cent for Appellant’s co-operation in determination of true liability to tax – whether HMRC established on balance of probabilities that appellant dishonestly evaded tax in failing to declare true value of takings – yes – mitigated penalty as reduced in line with tax assessment confirmed – appeal substantially dismissed

Citations:

[2009] UKFTT 244 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409057

Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009

FTTTx VALUE ADDED TAX – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – s78 VAT Act 1994 – whether Tribunal has discretion to award interest on equitable grounds – no – appeal dismissed

Judges:

Nicholas AleksanderTJ

Citations:

[2009] UKFTT 186 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409017

4 Distribution Ltd v Revenue and Customs: FTTTx 18 Sep 2009

FTTTx VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified 8 deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held yes – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held yes, as to both means of knowledge (should have known) and actual knowledge (knew) – whether there was any need for a reference to the ECJ on a possible application of the Community law principle of equality – held no – Appeal dismissed – Costs awarded to HMRC

Citations:

[2009] UKFTT 242 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409042

Oaks Pavilion Ltd v Revenue and Customs: FTTTx 31 Jul 2009

FTTTx Value Added Tax – pre-incorporation expenditure and expenditure incurred prior to the date of registration and the date when registration was required – Appeal dismissed as regards expenditure incurred before the individual who formed the company decided that the company would conduct the property development work, such that only thereafter was expenditure incurred ‘for the company’ – appeal allowed as regards such minor amounts of expenditure as can be shown to have been incurred by the company itself for the purposes of a business about to be conducted by it

Citations:

[2009] UKFTT 190 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409009

Terry (T/A Wealden Properties) v Revenue and Customs: FTTTx 7 Aug 2009

FTTTx Value Added Tax – Claim for VAT refund in respect of the cost of building a new house – whether the Appellant, who constructed the house, and to whom the taxable supplies were made of both building materials and sub-contract labour was constructing the house in the course of business – Appeal dismissed – Informal consideration of whether the Appellant might recover the relevant VAT by applying for voluntary registration

Citations:

[2009] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409039

Plymouth Marine Laboratory v Revenue and Customs: FTTTx 29 Apr 2009

FTTTx Value Added Tax – whether services rendered to the Appellant by a company to which the Appellant had out-sourced the operation of its ships and certain services were zero-rated under Item 1 of Group 8 in Schedule 8 to VAT Act 1994 – proper interpretation of the contract – consideration of what was actually done – Appeal dismissed.

Citations:

[2009] UKFTT 179 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408987

R D F Management Services Ltd v Revenue and Customs: FTTTx 16 Feb 2010

FTTTx VAT – FLAT RATE SCHEME – Retrospective withdrawal of authorisation – associated with another company – whether Appellant and another company closely bound to one another by financial, economic and organisational links – satisfied that Respondents’ decision reasonable – assessment reasonable – Appeal dismissed

Citations:

[2010] UKFTT 74 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408929

Regent Commodities Ltd v Revenue and Customs: FTTTx 12 Feb 2010

FTTTx VAT – input tax repayment claim – MTIC fraud whether fraudulent tax losses in deal chains of alleged contra-traders – yes – whether connected to appellant – yes – whether appellant had knowledge or means of knowledge of connection to fraudulent tax losses – yes – appeal dismissed.

Citations:

[2010] UKFTT 68 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408930

Pcci Ltd v Revenue and Customs: FTTTx 12 Feb 2010

FTTTx Input tax – MTIC fraud – Whether Appellant knew or should have known that by its purchases it participated in transactions connected with fraudulent evasion of VAT – Finding that Appellant should have known – Kittel ECJ [2009] STC 1537 applied – Applied dismissed

Citations:

[2010] UKFTT 65 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408928

Skinner (T/A DLS Packaging) v Revenue and Customs: FTTTx 11 Feb 2010

FTTTx VALUE ADDED TAX – flat-rate scheme – application for back-dated entry – reason for application greater amount of tax paid under standard method of accounting – application refused – whether discretion properly exercised – yes – appeal dismissed

Judges:

Judge Colin Bishopp

Citations:

[2010] UKFTT 64 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408933

Sims v Revenue and Customs: FTTTx 16 Feb 2010

FTTTx VAT – three-year ‘capping’ limitation – Flat Rate Scheme – Appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year ‘cap’ applied to limit period of claim – whether Appellant prevented from exercising Community law rights on grounds he could not know the correct business category for his business activities for purposes of Flat Rate Scheme – no – section 80 VATA 1994 – appeal dismissed

Citations:

[2010] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408931

Supercook UK Llp and Dr Oetker UK Ltd v Revenue and Customs: FTTTx 8 Jan 2010

FTTTx VALUE ADDED TAX – zero-rating – choco lolly making kits – whether supply was a single supply – whether the predominant elements of the supply were the zero-rated items or the standard-rated items – whether the supply should be zero-rated or standard-rated – VATA 1994 s. 30 sch. 8, group 1 – Card Protection Plan principles applied – held supply was a zero-rated single supply – appeal allowed

Citations:

[2010] UKFTT 13 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408906

Quality Import Export Ltd v Revenue and Customs: FTTTx 28 Jan 2010

FTTTx VAT – MTIC fraud – whether trader entitled to recover input tax – whether assessed transaction formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known assessed transaction was connected with VAT fraud – trader knew of connection – appeal dismissed

Citations:

[2010] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408903

Hurstbourne Properties Ltd v Revenue and Customs: FTTTx 19 Jan 2010

FTTTx VAT – input tax – claim for deduction where Commissioners accept supply was made and paid for but supplier not registered and using a hijacked VAT number – the Commissioners’ discretion – was it reasonably exercised – yes – appeal dismissed

Judges:

Lady Mitting

Citations:

[2010] UKFTT 38 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408890

Enersys Holdings UK Ltd v Revenue and Customs: FTTTx 11 Jan 2010

FTTTx VALUE ADDED TAX – default surcharge – trader with non-standard period ends – return submitted one day late because of error in determining correct date – whether reasonable excuse – no – penalty of andpound;131,881 – whether proportionate – no – penalty incompatible with Community law principles – penalty discharged – appeal allowed

Citations:

[2010] UKFTT 20 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408882

Clark (T/A Maxim) v Revenue and Customs: FTTTx 8 Jan 2010

FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – business of recruitment and supply of temporary staff – whether HMRC acted reasonably in requiring security – para 4 (2) of Schedule 11 VATA 1994 – appeal dismissed

Citations:

[2010] UKFTT 10 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

VAT

Updated: 17 August 2022; Ref: scu.408878

EMI Group v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 15 Apr 2010

ECJ (Opinion) Sixth VAT Directive Article 5(6) – Gifts of small value – Samples – Definition – Recorded music – Distribution free of charge for promotional purposes.

Judges:

Jaaskinen AG

Citations:

C-581/08, [2010] EUECJ C-581/08 – O

Links:

Bailii

Cited by:

Opinion – EMI Group v The Commissioners for Her Majesty’s Revenue and Customs ECJ 30-Sep-2010
ECJ Sixth VAT Directive – Second sentence of Article 5(6) – Concept of ‘samples’ – Concept of ‘gifts of small value’ – Recorded music – Distribution free of charge for promotional purposes . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 17 August 2022; Ref: scu.408532

Worldwide Designs Ltd v Customs and Excise: VDT 22 Mar 2005

VAT – ASSESSMENT – best judgment – outputs declared in VAT returns amounting to less than true level of inputs – taxpayer appearing to be trading at a loss – alleged by taxpayer that business was financed by its trade creditors and that Customs had ignored stock shown in accounts – evidence of taxpayer rejected – assessment for undeclared VAT on difference between declared outputs and true inputs upheld as reasonable – appeal dismissed

Citations:

[2005] UKVAT V18999

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 August 2022; Ref: scu.225127

Global Self Drive Ltd v Revenue and Customs: VDT 12 Jul 2005

VDT VALUE ADDED TAX – vehicle hire trader charging customers for insurance cover arranged by a policy taken out by the trader with a third-party insurer – whether the trader was making exempt supplies of insurance – Card Protection Plan v Customs and Excise Commrs. (Case C-349/96) [1999] STC 270 considered and applied – held it was – whether repayment claim for recovery of overpaid tax was invalid as a matter of form – s.80(6) and (7) VATA 1994 and regulation 37, VAT Regulations 1995 considered – held it was not – whether HMRC have a defence to the repayment claim on the grounds of unjust enrichment – s.80(3) VATA 1994 – held they have not – appeal allowed

Judges:

Walters QC J

Citations:

[2005] UKVAT V19162

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 August 2022; Ref: scu.229619

Skatteministeriet v Henriksen: ECJ 13 Jul 1989

Europa Article 13B(b ) of the Sixth Directive ( 77/388 ) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the phrase ‘premises and sites for parking vehicles’, which introduces an exception to the exemption laid down in that provision in regard to the leasing or letting of immovable property, covers the letting of all places designed to be used for parking vehicles, including closed garages, but that such lettings cannot be excluded from the exemption if they are closely linked to lettings of immovable property for another purpose which are themselves exempt from value-added tax. Member States may not exempt from value-added tax lettings of premises and sites for parking which are not covered by the exemption.

Citations:

C-173/88, [1990] STC 768, [1989] ECR 2763

Jurisdiction:

European

Cited by:

Cited – 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 . .
Cited – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 16 August 2022; Ref: scu.134902

Revenue and Customs v Cook: UTTC 28 Jan 2021

VALUE ADDED TAX – individual teaching Ceroc dancing in dance classes – whether exempt as the supply of private tuition in a subject ordinarily taught in a school or university – no – appeal allowed

Citations:

[2021] UKUT 15 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 August 2022; Ref: scu.658108

University of Southampton v Customs and Excise: VDT 8 Mar 2005

VALUE ADDED TAX – input tax – whether goods or services supplied to the Appellant, and used for the purposes of publicly funded research, were used for the purpose of a business carried on by the Appellant – no – appeal dismissed – VATA 1994 Ss 24-26; VAT Regulations 1995 SI 1995 No. 2518 Reg 101

Citations:

[2005] UKVAT V18972

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 August 2022; Ref: scu.225123

BUPA Purchasing Ltd. and others v HM Revenue and Customs: ChD 8 Oct 2005

Parliament does not necessarily set out in a statute matters which are governed by the general law.

Judges:

Park J

Citations:

[2005] EWHC 2117 (Ch)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Cited by:

Cited – London Borough of Lewisham v Malcolm and Disability Rights Commission CA 25-Jul-2007
The court was asked, whether asked to grant possession against a disabled tenant where the grounds for possession were mandatory. The defendant was a secure tenant with a history of psychiatric disability. He had set out to buy his flat, but the . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 15 August 2022; Ref: scu.231095

Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount.
Held: The claimant had misinterpreted the Gibbs case. The manufacturer was in this case a third party to the transaction between the customer and shop. That part of the purchase price was payable later by a third party did not affect the VAT situation on that purchase, and VAT was payable by the retailer on the full amount. Where a retailer allowed the consumer to settle the sale price partly in cash and partly by means of a reduction coupon issued by the manufacturer of a product, which then reimbursed to the retailer the amount indicated on the coupon, the nominal value of the coupon so reimbursed fell to be included in the amount subject to VAT on the retail sale to the consumer

Judges:

Schingten President, Gulmann, Skouris, Macken and Colneric JJ

Citations:

Times 23-Jan-2003, Case C-398/99, [2003] STC 234

Statutes:

Sixth Council Directive 77/388/EC 11(A)91)

Jurisdiction:

European

Cited by:

Cited – 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.

VAT

Updated: 15 August 2022; Ref: scu.178771

Finanzamt Essen-NordOst v GFKL Financial Services: ECJ 14 Jul 2011

ECJ (Opinion of AG Jaaskinen) Purchase of defaulted debts at a price calculated in relation to the likelihood of default – Sixth VAT Directive – Scope – Article 2(1) – Supply of services for consideration -Article 13B(d) – Exemption – Debt collection and factoring – Article 11A(1)(a) – Taxable amount.

Judges:

Jaaskinen AG

Citations:

C-93/10, [2011] EUECJ C-93/10

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Finanzamt Essen-NordOst v GFKL Financial Services ECJ 27-Oct-2011
ECJ Sixth VAT Directive – Articles 2(1) and 4 – Scope – Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ – Sale of defaulted debts – Sale price lower than the face value of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 14 August 2022; Ref: scu.441850

Ingenieurburo Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I: ECJ 28 Jan 2010

ECJ Sixth VAT Directive – Article 13A(1)(j) – Exemption – Tuition given privately by teachers and covering school or university education – Services provided by an independent teacher in the context of continuing professional training courses organised by a separate entity.

Judges:

Cunha Rodrigues P

Citations:

C-473/08, [2010] EUECJ C-473/08

Links:

Bailii

European, VAT

Updated: 13 August 2022; Ref: scu.396578

X Holding BV v Staatssecretaris van Financien etc: ECJ 28 Jan 2010

Europa VAT Article 11(4) of the Second Directive Article 6(2) and Article 17(2) and (6) of the Sixth Directive Right to deduct input tax Exclusions by national rules prior to the Sixth Directive Amendment of the rules after the entry into force of the Sixth Directive Use of goods and services for the private purposes of the taxable person.

Citations:

C-33/09, [2010] EUECJ C-33/09 – O, [2010] EUECJ C-33/09

Links:

Bailii, Bailii

European, VAT

Updated: 13 August 2022; Ref: scu.396585

Abercromby Motor Group Ltd and Another v Customs and Excise: VDT 12 Apr 2005

Value Added Tax – classification of supply – motor vehicles – bonus paid by manufacturer to dealer – discount given by manufacturer to dealer whether to be accounted for on input or output tax – relevance of practice adopted by manufacturer and dealers. Input tax – time limits – whether Reg 29(1A) VATA 1999 applicable to input or output tax.

Citations:

[2005] UKVAT V19015

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 August 2022; Ref: scu.225129

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 concentrating on the contractual documentation. The FTT was ‘plainly entitled’ to reach the conclusion that they did, in the light of the contractual documentation and the way in which Med conducted its business. Sir John Chadwick identified a number of aspects of the way in which Med conducted its business which he regarded as being ‘of particular weight’ in justifying the conclusion that it was a principal rather than an agent in terms of supplying hotel rooms to customers.

Judges:

Ward, McFarlane LJJ, Sir John Chadwick

Citations:

[2012] EWCA Civ 1571

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

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 – Secrets Hotels2 Limited UTTC 29-Jul-2011
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 . .

Cited by:

At CA – 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.

VAT

Updated: 11 August 2022; Ref: scu.466792

Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings: ECJ 30 Sep 2010

ECJ Opinion – Interpretation of Article 17(3)(a) of the Sixth VAT Directive – Transactions carried out with the sole aim of obtaining a tax advantage – Provision of vehicle leasing services in the United Kingdom by the German subsidiary of a bank established in the United Kingdom.

Judges:

Mazak AG

Citations:

C-277/09, [2010] EUECJ C-277/09

Links:

Bailii

Jurisdiction:

European

Citing:

At VDT (1) – RBS Deutschland Holdings Gmbh v Customs and Excise VDT 16-Nov-2004
VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with . .
At VDT (2) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 3-May-2005
VDT Applications – opposed motion to sist part of the proceedings in the appeal pending an ECJ Decision: Application for an order for disclosure of documents – necessity of documents, relevance to issue . .
At Inner House – Revenue and Customs v RBS Deutschland Holdings Gmbh SCS 13-Jan-2006
SCS The taxpayer, a German subsidiary of a UK bank, carried on a banking and leasing business in Germany. It did not have a place of establishment in the UK. It was registered in the UK for VAT as a . .
At VDT (3) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 24-Jul-2007
VDT VAT – deduction of input tax – leasing of cars within UK by German subsidiary company – cars purchased within UK, remaining there and subject to VAT in UK – leasing deemed to be supply of services in Germany . .

Cited by:

Opinion – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 22-Dec-2010
ECJ Sixth VAT Directive – Right to deduction – Purchase of vehicles and use for leasing transactions – Differences between the tax regimes of two Member States – Prohibition of abusive practices
‘taxable . .
Cited – Uber Bv and Others v Aslam and Others SC 19-Feb-2021
Smartphone App Contractors did so as Workers
The court was asked whether the employment tribunal was entitled to find that drivers whose work was arranged through Uber’s smartphone application work for Uber under workers’ contracts and so qualify for the national minimum wage, paid annual . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 August 2022; Ref: scu.425268

Yaesu Europe (Taxation): ECJ 3 Dec 2009

ECJ Eighth VAT Directive Arrangements for the refund of VAT to taxable persons not established in the territory of the country Annex A Application for a refund Meaning of ‘signature’ of that application National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent

Citations:

C-433/08, [2009] EUECJ C-433/08

Links:

Bailii

European, VAT

Updated: 11 August 2022; Ref: scu.384107

Merlewood Estates Ltd v Revenue and Customs: VDT 22 Sep 2008

VALUE ADDED TAX – registration – whether Appellant intended to make exempt or zero-rated supplies – whether construction of new flats in the roof space of a block of flats was ‘converting .. a non-residential part of a building into a building designed as . . a number of dwellings’ – yes – appeal allowed – VATA 1994 S 30 and Sch 8 Grp 5 Item No. 1(b) and Notes (7)(a) and (b), (8) and (9)

Citations:

[2008] UKVAT V20810

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 August 2022; Ref: scu.301787

Neilson and Co v Revenue and Customs: VDT 23 Sep 2008

VDT REQUIREMENT FOR SECURITY – decision to require security made in November 2007 – Appellant owed tax and had a very poor compliance record – whether decision to require security a reasonable decision when it was made – yes – appeal dismissed – VATA 1994 Sch 11 para 4(2).

Citations:

[2008] UKVAT V20812

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 August 2022; Ref: scu.301789

Shurgard Storage Centres UK Ltd and others (T/A West London Self-Storage Centre) v Revenue and Customs: VDT 17 Sep 2008

VDT EXEMPT SUPPLIES – whether election to waive exemption disapplied – sale of self storage business involving freehold property – whether a series of transactions involving refurbishment costs enabled the transfer of the property to be an exempt supply for VAT purposes – did the capital goods scheme apply – no – appeal dismissed – VAT Act 1994 sch 10 pp2(3AA) and 3(A)2 – VAT General Regs 1995 Regs 112/113.

Citations:

[2008] UKVAT V20797

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 August 2022; Ref: scu.301795

The Commissioners of Her Majesty’s Revenue and Customs v Isle of Wight Council, Mid-Suffolk District Council, South Tyneside Metropolitan Borough Council, West Berkshire District Council: ECJ 12 Jun 2008

Value added tax – Activities engaged in by bodies governed by public law Off-street parking for which a charge is made Distortions of competition.

Citations:

C-288/07, [2008] EUECJ C-288/07 – O, [2008] EUECJ C-288/07

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 09 August 2022; Ref: scu.268833