Category: VAT

Panheat Contracts Ltd v Revenue and Customs: VDT 27 Jun 2008

VDT SECURITY – Appellant admitting no defence to the requirement for security – in sufficient funds to pay andpound;12,100 required – returns made – Customs agree to accept lesser amount if appropriate payments made in relation to outstanding VAT -. Case dismissed.

Citations:

[2008] UKVAT V20724

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272970

Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008

VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice 742A and 700/9; Appeal dismissed.

Citations:

[2008] UKVAT V20742

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272978

Price and Another v Revenue and Customs: VDT 4 Jun 2008

VDT VAT – DIY BUILDERS SCHEME – Appellant received supplies of granite blocks and haulage services – VAT refund refused on the supplies of haulage services – satisfied that haulage services were separate supplies of services – Appellant not entitled to a refund of VAT on supplies of services – Appeal dismissed.

Citations:

[2008] UKVAT V20700

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 19 July 2022; Ref: scu.272972

Prince Arachchige v Revenue and Customs: VDT 4 Jun 2008

VDT VAT – Sale of phone cards by retailer – Is the supply of a phone card an exempt supply of credit – Negotiation of credit
VAT – Sale of phone cards by retailer – Credit vouchers or retailer vouchers – Operation of Schedule 10A VATA – Estimation of sales – Assessment of VAT due
VAT – Sale of phone cards by retailer – Place of Supply – Pre 2006 version of SI 1992/3161 article 21(1) – Article 9 Sixth Directive.

Citations:

[2008] UKVAT V20698

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272973

North (Newcastle) Ltd v Revenue and Customs: VDT 24 Jun 2008

VDT VAT – SECURITY – Protection of Revenue – Appellant had poor record of VAT compliance at the time the security decision was taken – the Appellant’s reasons for contesting the security were not relevant to the disputed issue – Whether Respondents’ actions in requiring a security reasonable -Yes – Appeal dismissed – VAT ACT 1994 Schedule 11 p 4(1).

Citations:

[2008] UKVAT V20714

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272968

McBurney, Clelland and Boyd Ltd v Revenue and Customs: VDT 4 Jun 2008

VDT Value Added Tax – opticians supplying spectacles and contact lenses – apportionment of sales consideration between exempt and taxable elements – assessment of opticians’ and staff time in exempt dispensing and taxable operations – basis of calculation by Respondents for apportionment considered reasonable and to best judgment – VATA 1994 Section 19(4) – Appeal dismissed.

Citations:

[2008] UKVAT V20701

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272967

Waterside (Wakefield) Ltd v Revenue and Customs: VDT 27 Jun 2008

VDT PENALTY – builder believed no VAT due because zero rated – liability for white goods – business entertainment – missing purchase invoices – VAT of andpound;27,947 due – no reasonable excuse – penalty reduced by 45% by Commissioners – appeal dismissed.

Citations:

[2008] UKVAT V20723

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272981

Mobilx Ltd (In Administration) v Revenue and Customs: VDT 20 May 2008

VDT VALUE ADDED TAX – input tax – right to deduct – dealer in mobile phones and computer chips – Commissioners contending that all chains of transactions in period of three months could be traced back to fraudulent tax loss – Appellant conceding tax losses occurred but denying knowledge or means of knowledge – whether warnings and information given by HMRC should have caused Appellant to recognise that none of its trade was untainted – yes – appeal dismissed.

Citations:

[2008] UKVAT V20687

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Mobilx Ltd v HM Revenue and Customs ChD 3-Feb-2009
. .
At VDT – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 July 2022; Ref: scu.272937

Cowie v Revenue and Customs: VDT 24 Jun 2008

VDT VAT ASSESSMENT – disputed input tax claim and under-declaration of output tax – input tax claim not supported by a valid VAT invoice – assessing officer performed a weighted mark up exercise to calculate the undeclared output tax – the exercise used figures taken from the Appellant’s records – the exercise produced a rational outcome which was not challenged by the Appellant – assessment upheld -Appeal dismissed.

Citations:

[2008] UKVAT V20716

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272961

Balmoral Ltd v Revenue and Customs: VDT 14 May 2008

VALUE ADDED TAX . . input tax – right to deduct – dealer in mobile phones – credit claimed by reference to invalid VAT invoices, lacking supplier’s VAT registration number – whether Commissioners right to refuse to exercise discretion in trader’s favour – VAT Regs 1995, reg 29(2), Statement of Practice – no other evidence of supply produced – discretion properly exercised – appeal dismissed

Citations:

[2008] UKVAT V20677

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272921

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 making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as well as different treatment of similar supplies – Linneweber [2005] ECR I-1131 applied – EC 6th Directive (77/388/EEC) Art 13B(f) – VATA 1994 Sch 9, Grp 4, Item 1 Note (4) – Appeal allowed in principle

Citations:

[2008] UKVAT V20688

Links:

Bailii

Statutes:

Gaming Act 1968

Jurisdiction:

England and Wales

Cited by:

See Also – 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 VDT(1) – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At VDT(1) – 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] . .
At VDT (1) – 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 VDT (1) – 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 VDT (1) – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
At VDT (1) – HM Revenue and Customs v The Rank Group Plc CA 30-Oct-2013
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from . .
At VDT (1) – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 19 July 2022; Ref: scu.272943

Jeanfield Swifts Football Club v Revenue and Customs: VDT 22 May 2008

VDT ZERO RATING – whether Appellant constructing a new building was a charity; meaning of charitable purpose in Scotland; whether building a village hall or similar; whether predominant purpose of the Appellant was provision of taxable supplies; VATA 1994 Schedule 8 Group 5 item 2; section 94(2)

Citations:

[2008] UKVAT V20689

Links:

Bailii

VAT

Updated: 19 July 2022; Ref: scu.272933

Community Housing Association Ltd v Revenue and Customs: VDT 10 Jun 2008

VDT Value added tax – input tax – Registered social landlord transfers its development project to a wholly-owned subsidiary – Whether able to reclaim input tax in respect of professional services commissioned before transfer – Regulation 109 VAT Regulations 1995 – Whether change of intention – No.

Citations:

[2008] UKVAT V20712

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272960

European Independent Purchasing Company Ltd and Another v Revenue and Customs: VDT 2 Jun 2008

VDT VAT – ZERO RATING – HOT FOOD CONSUMED OFF PREMISES – separate purposes for supplies of heated sandwiches – crisp up the bread for cold range – hot range for consumption hot – single purpose found – heating the sandwiches to be consumed hot – standard rate supplies – Appeal dismissed.

Citations:

[2008] UKVAT V20697

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272965

The Worship Company of Paint-Stainers v Revenue and Customs: VDT 6 May 2008

VDT EXEMPTION – whether City Livery Company could include the objects of its associated charities in its objects for the purpose of determining whether its membership subscription income was exempt under item 1(e), Group 9, Schedule 9, VAT Act 1994 – no – whether the objects of the Appellant viewed alone were in the public domain – no – whether they were of a patriotic, philanthropic or civic nature – no – appeal dismissed.

Citations:

[2008] UKVAT V20668

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272953

New Railway Bar v Revenue and Customs: VDT 14 May 2008

VALUE ADDED TAX – assessment based on mark-up of purchase prices – whether mark-up calculations fair and reasonable – Appellants producing no evidence supporting alternative approach – assessment to Commissioners’ best judgment – appeal dismissed

Citations:

[2008] UKVAT V20680

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272939

The Camping and Caravanning Club v Revenue and Customs: VDT 14 May 2008

VAT – EXEMPT SUPPLIES – Camping and Caravanning Club – whether an organisation with aims of philanthropic nature – real aim providing camping opportunities and membership services and having highly satisfied members – did not connote an aim or object of promoting the well-being of mankind by serving ones fellow men – aims not philanthropic – Appeal dismissed

Citations:

[2008] UKVAT V20679

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272926

Garrett Trading Ltd v Revenue and Customs: Excs 22 Aug 2007

EXCISE DUTY – goods removed from warehouse – duty suspended movement guaranteed by the Appellant – liable under the guarantee – Appellant not causing the occurrence of an excise duty point
VAT – removal of goods from fiscal warehousing regime

Citations:

[2007] UKVAT-Excise E01061

Links:

Bailii

Customs and Excise, VAT

Updated: 18 July 2022; Ref: scu.272135

Pierhead Purchasing Ltd v Revenue and Customs: Excs 24 Jan 2007

UTTC PRACTICE AND PROCEDURE – Appeal – Agreement – Whether agreement which was not under section 85 or Rule 17 concluded appeal – Customs mistakenly purported to carry out statutory re-review – Offer of restoration for fee accepted – Terms not certain – No promise or consideration provided by Appellant – Held no contract – Appeal against original review not concluded – VAT Act 1994 s.85 – FA 1994 s.7(4), 15(4) and 16(4)

Citations:

[2007] UKVAT-Excise E01014

Links:

Bailii

VAT

Updated: 18 July 2022; Ref: scu.272092

Shaw v Revenue Customs: VDT 25 May 2006

VALUE ADDED TAX – assessment – two BMW X5s purchased one for personal use the other for business purposes – intention of appellant at time of purchase of BMW X5 for use on his farm for business purposes – limited circumstance when sole trader entitled to claim VAT on purchase of vehicle – farm vehicle not available for private use – appeal allowed

Citations:

[2006] UKVAT V19594

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.242789

Collins v Revenue and Customs: VDT 27 Apr 2006

VAT – DIY BUILDERS SCHEME – Appellant converted a music room into a semi-detached three bedroom dwelling – the music room had previously been a forge comprised within a converted stable block – section 106 agreement preventing the separate disposal of the three bedroom house – the conversion did not meet the requirements of a residential conversion (Note 2 and Note 7 (A) Group 5 Schedule 8 of the Value Added Tax Act 1994) – Appeal dismissed.

Citations:

[2006] UKVAT V19564

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241853

Hurst and Another v Revenue and Customs: VDT 10 Apr 2006

VAT ASSESSMENT: Appellants proprietors of three fish and chip shops – Respondents assessment for unpaid VAT based on suppression of sales which was denied by the Appellants – convincing evidence of under declaration of VAT – the quantum assessed based on reliable information – Respondents assessed the correct amount of tax – the assessment for 03/96 made on 17 March 1999 within the three year time cap (Courts PLC considered) – Appeal dismissed

Citations:

[2006] UKVAT V19546

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241860

Lunkowsky v Revenue and Customs: VDT 10 May 2006

REPAYMENT OF VAT – person carrying on business in another Member State – claim not made in time – appeal dismissed – EC Eighth Council Directive (79/1072/EEC) Art 7.1; VAT Act 1994, s 39; VAT Regulations 1995 (SI 1995 No. 2518) Reg 179(1)

Citations:

[2006] UKVAT V19572

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241881

Iconeyewear Distributions Ltd v Revenue and Customs: VDT 27 Apr 2006

VAT DEFAULT SURCHARGE: Was the default surcharges for the periods ending 31.12.04 and 31.3.05 correctly assessed? – Yes – because the respondents had not withdrawn the default for the period ending 31.8.04 – Reasonable Excuse for not paying VAT on time for periods ending 31.12.04 and 31.3.05 – Appellant prevented from completing accurate VAT returns because of late delivery of purchase invoices – A prudent business person acting with due diligence and reasonable foresight would have attempted to find a solution to the problem of late purchase invoices – no reasonable excuse- Appeal dismissed.

Citations:

[2006] UKVAT V19566

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241861

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

VDT VALUE ADDED TAX – Direction to pay costs to the successful party (the Appellant) – rule 29(1) of the VAT Tribunals Rules 1986 – whether costs should be awarded on the standard basis or alternatively on the indemnity basis – CPR rule 44.4 applied by analogy – in the light of their conduct of the litigation, the Commissioners directed to pay costs on the indemnity basis.

Citations:

[2006] UKVAT V19525

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Reid Minty (a firm) v Taylor CA 2002
New CPR govern Indemnity Costs awards
The defendant had successfully defended the main claim and now appealed against the refusal of an order for costs on an indemnity basis even though judge thought that the claimants had behaved unreasonably. He had said that some conduct deserving of . .
Lists of cited by and citing cases may be incomplete.

VAT, Costs

Updated: 18 July 2022; Ref: scu.242764

Loach and Another (T/A Micronet Showroom) v Revenue and Customs: VDT 2 May 2006

VAT ASSESSMENT: New means of transport – Appellants partnership carrying on a business of selling new and used motor vehicles via the internet – Appellants sought to claim German VAT as input tax – Appellants originally contended that vehicles were VAT free and therefore entitled to claim German VAT as UK input – ground of Appeal withdrawn – Appellants submitted they were acting as agents – only required to pay VAT on agent’s fee – no conclusive evidence on behalf of Appellants to support agency arrangement in the disputed transactions – Appellants incurred German VAT because they failed either to submit a claim to German authorities or provide the necessary proof to the German – Appeal dismissed.

Citations:

[2006] UKVAT V19560

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241880

Khan v Revenue and Customs: VDT 27 Mar 2006

Value added tax – whether the appellant’s business as a manufacturer and retailer of ice cream should be assessed for VAT in conjunction with his other business selling the ice cream from an ice cream van – Yes – appeal dismissed

Citations:

[2006] UKVAT V19513

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239977

Turk (T/A Turk Removals) v Revenue and Customs: VDT 23 Mar 2006

VAT DEFAULT SURCHARGE: Reasonable Excuse for not paying VAT on time from 12/03 to 03/05 – cash flow difficulties stemming from inadequate control of expenditure and borrowings – A prudent business person acting with due diligence and reasonable foresight would have anticipated these difficulties considerably earlier than the Appellant – no reasonable excuse – alternative grounds for periods 06/04 and 03/05 -receivership of commercial customer and warehouse sale – no reasonable excuse – Appeal dismissed.

Citations:

[2006] UKVAT V19503

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239987

Morris v Revenue and Customs: VDT 9 Mar 2006

VAT – SECURITY- Protection of Revenue – the Appellant failed to submit VAT returns and pay outstanding VAT – relevant factors for determining reasonableness – quantum of security included outstanding arrears – Respondents aware that outstanding arrears may exaggerate the Appellant’s liability for VAT – Respondents did not consider whether the amount of security was proportionate to the risk posed by the Appellant- whether Respondents’ actions in requiring a security reasonable – No – Appeal allowed – VAT ACT 1994 Schedule 11 p 4(1) – direction for costs

Citations:

[2006] UKVAT V19492

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239025

Sir Christopher Wren’s House Ltd v Revenue and Customs: VDT 23 Mar 2006

Value Added Tax – default surcharge appeal by hotel group adversely affected by foot and mouth disease and 9/11 – profit of over pounds 100,000 in 2001 turned into a loss of virtually pounds 1.5 million in 2002 – request for appeal for an earlier period to be heard out of time

Citations:

[2006] UKVAT V19504

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239984

St Helen’s School Northwood Ltd v Revenue and Customs: VDT 7 Feb 2006

INPUT TAX – Partial exemption – Special method – School constructed sports complex and granted licence for use out of school hours to trading company – Whether Customs acted unreasonably in rejecting a special method proposed by School that apportioned input tax on construction costs by reference to hours of use by School and company – No – Whether ‘standard method override’ producing similar result reasonable – No – VAT Act 1994 s.26(1) – VAT Gen Regs, regs 102 and 107B – Appeals dismissed

Citations:

[2006] UKVAT V19449

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239012

Flamtech Ltd v Revenue and Customs: VDT 27 Feb 2006

Value added tax – security – requirements for – whether decision of Commissioners to require security reasonable – yes
Value added tax – appeals – procedure – withdrawal of appeal – whether withdrawal can be made by notice to other party only – no

Citations:

[2006] UKVAT V19475

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238993

Royal Bank of Scotland Group Plc v Revenue and Customs: VDT 20 Jan 2006

Input tax – proportion deductible where no specific attribution possible – standard and special methods – rounding up – whether applicable to special method – ‘next unit’ – EC 6th Directive Articles 17 and 19 VAT Regulation 1995 paras 101 and 102.

Citations:

[2006] UKVAT V19429

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238971

Alto Digital Networks Ltd v Revenue and Customs: VDT 21 Feb 2006

VAT – default surcharge – company believing it had been told that it had 5 additional business days to pay VAT – bank error further delaying receipt of VAT by Commissioners – section 59(7) VAT Act 1994 – reasonable excuse – reasonable expectation of receipt on time.

Citations:

[2006] UKVAT V19464

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238977

Afro Caribbean Housing Assopciation Ltd v Revenue and Customs: VDT 9 Feb 2006

Value Added Tax – Supply of Services – Provision of accommodation for period exceeding four weeks – whether derogation in paragraph 9 Schedule 6 VATA 1994 applies and reduction in tax rate – Tripartite relationship – leasing or letting of immovable property – Appeal allowed

Citations:

[2006] UKVAT V19450

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238976

DD Group Ltd v Revenue and Customs: VDT 22 Dec 2005

VALUE ADDED TAX – misdeclaration penalty – VATA 1994 s63 – Appellant apparently treating supplies as non-taxable while turnover below registration threshold even though Appellant registered for VAT – appeal dismissed

Citations:

[2005] UKVAT V19405

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238080

Barnes and Another v Revenue and Customs: VDT 22 Dec 2005

VAT – DIY BUILDERS – residential conversion of a barn – invoices for supply of building materials in the name of the contractor instructed to carry out the conversion – Appellants assert that they paid for the materials and were entitled to a VAT refund – the contract between the Appellants and the contractor in the form of a written quotation and schedule of works and the manner in which the contract was carried out demonstrated that the materials were supplied to a contractor in his own right – the Appellants were not entitled to a VAT refund – appeal dismissed

Citations:

[2005] UKVAT V19407

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238076