Category: VAT

Readman v Customs and Excise: VDT 8 Dec 2004

VDT VALUE ADDED TAX – Default surcharges – failure to despatch returns and payments of VAT by the due dates – whether reasonable excuse within s.59(7) VATA 1994 – taxpayer suffering prolonged illness involving absence from work – taxpayer offered in advance to submit estimated returns but told not to do so by the Commissioners’ National Advice Service – reliance on this advice was the cause of the defaults – held that amounted to a reasonable excuse – Bowen v CandE Comrs [1987] VATTR 255 and CandE Comrs. v Steptoe [1992] STC 757 considered – appeal allowed

Citations:

[2004] UKVAT V18862

Links:

Bailii

VAT

Updated: 28 June 2022; Ref: scu.221129

Gohil and Co (Northampton) Ltd v Customs and Excise: VDT 24 Oct 2003

VDT VALUE ADDED TAX – input tax – VAT invoices apparently genuine issued by unregistered traders or traders using false VAT numbers – supplies represented by invoices genuinely made and paid for – whether suppliers registrable – whether recipient of supply entitled to input tax credit – Commissioners’ discretion – appeal dismissed

Judges:

Colin Bishopp

Citations:

[2003] UKVAT V18361

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221304

Mike Kiernans Beer Tent Co Ltd (T/A Fish and Duck) v Customs and Excise: VDT 9 Sep 2003

VDT COSTS – Company appearing by director – Successful appellant claiming costs in respect of time spent by director and director’s wife in preparation and conduct of appeal – No legal qualification – Whether entitled to such costs – No – Application dismissed to that extent

Citations:

[2003] UKVAT V18310

Links:

Bailii

VAT, Costs

Updated: 28 June 2022; Ref: scu.221276

Gibbs v Customs and Excise: VDT 4 Aug 2003

VDT CIVIL EVASION PENALTY – claim to input tax without valid VAT invoices – trader’s belief in VAT status of the supplier – did the Appellant evade the payment of VAT – yes – was the evasion dishonest – yes – appeal dismissed

Citations:

[2003] UKVAT V18270

Links:

Bailii

VAT

Updated: 28 June 2022; Ref: scu.221231

Wong and others v Customs and Excise: VDT 14 Jan 2004

VDT REGISTRATION – Underdeclaration – Suppression of takings – Calculation of suppressed takings – Compulsory registration – Effective date of registration – Whether mitigation allowed – No – Penalty for belated registration – Appeal dismissed – VATA 1994, ss 73(1), 67

Citations:

[2003] UKVAT V18445

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221156

Royal and Sun Alliance Plc v Customs and Excise: VDT 18 Nov 2004

VDT VAT – partial exemption and out-of-country supplies – relationship of methods of attributing residual input tax – Preliminary issues: (1) whether Commissioners had power under para 1(1) Schedule 11 VATA 1994 a. to conclude agreement with appellant as to manner of attributing supplies within reg 103(1) of VAT Regulations 1995; and b. to embody such agreement in letter together with approval of partial exemption special method within reg 102(1) (2) whether letter provided for manner of attributing supplies within reg 103(1) falling outside scope of that regulation.

Citations:

[2004] UKVAT V18842

Links:

Bailii

VAT

Updated: 28 June 2022; Ref: scu.221095

University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001

The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred.
Held: If the claim had been with section 80 and the regulations, it would now be time barred, but the non-exercise of a right to make a deduction, did not create a payment to the Commissioners of an amount which was not due to them. The claim was within the regulation, but not the section, and was not time barred.

Judges:

Neuberger J

Citations:

Gazette 01-Nov-2001

Statutes:

Value Added Tax Regulations 1995 (1995/2518) reg 29, Value Added Tax Act 1994 80 80(4)

Jurisdiction:

England and Wales

VAT, Limitation

Updated: 28 June 2022; Ref: scu.166724

Europhone International Ltd v Frontel Communications Ltd: ChD 25 Jul 2001

Although the VAT regime required all commercial enterprises to issue VAT invoices in a timely way, that is not sufficient, of itself, to create an implied term into contracts between businesses, that invoices should be issued in a way which would comply with that obligation. A declaration could not be granted, if all other associated claims had failed.

Judges:

Mr Justice Ferris

Citations:

Times 11-Sep-2001, Gazette 20-Sep-2001

Statutes:

VAT Regulations 1995 (1995 No 2518) 13(1)

Jurisdiction:

England and Wales

Citing:

Applied – Society of Lloyds v Clementson, Same v Mason ComC 11-Jan-1994
An undertaking given on joining Lloyds is a sufficiently binding contract. . .
Cited – Hughes and Hughes v Greenwich London Borough Council CA 1992
The applicant was headmaster of a boarding school. The contract of employment did not require him to occupy the house, but a new house was built for the headmaster and he moved into it. It was not necessary for him to occupy the house for his . .
Cited – Earl of Dysart v Hammerton and Co CA 1914
. .
Lists of cited by and citing cases may be incomplete.

Contract, VAT

Updated: 28 June 2022; Ref: scu.166156

Spence v Revenue and Customs: VDT 1 Feb 2008

VAT – Transfer of a going concern – Section 49 VATA 1994 – Assets and premises reverting to landlord on termination of tenancy – The only assets actually transferred being minor –
Held: not a transfer of a going concern

Citations:

[2008] UKVAT V20563

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.264555

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 potentially conflicting interests could or should be joined together at the instance of the Respondents – practical difficulties – whether appeal should be transferred so that the London Tribunal could consider joining it – application refused.

Citations:

[2004] UKVAT V18840

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At VDT (1) – 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 VDT (1) – 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 (1) – 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 . .
At VDT (1) – 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 . .
At VDT (1) – 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 . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 June 2022; Ref: scu.220411

Fengate Developments (A Partnership) v The Commissioners of Customs and Excise: CA 1 Dec 2004

Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was andpound;125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should have been charged, and on a VAT inclusive price of andpound;250,000. The taxpayer appealed.
Held: A transfer of an interest in land is an exempt supply for VAT purposes unless the owner has waived exemption. The partnership had waived exemption. The transfer was not of the interest only of the retiring partner. The form as used was not the sole determinant of the issues. Given the circumstances, the tribunal was free to find as it had.

Judges:

Kay, Lord Justice Kay Lord Justice Mummery The Honourable Mr Justice Gage

Citations:

[2004] EWCA Civ 1591, Times 06-Dec-2004

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Cited – Commissioners of Customs and Excise v Reed Personnel Services Ltd QBD 13-Apr-1995
A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal . .

Cited by:

Appealed to – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT, Land

Updated: 27 June 2022; Ref: scu.220223

Belgian State v Temco Europe: ECJ 18 Nov 2004

Where the substance of a transaction was merely that premises were made available under a licence for occupation, rather than for the provision of services, a licence to occupy premises could be treated as a letting for the purpose of the Sixth Directive.

Citations:

C-284/03, [2004] EUECJ C-284/03, Times 25-Nov-2004

Links:

Bailii

Jurisdiction:

European

Citing:

Cited – Stichtung ‘Goed Wonen’ and others v Staatssecretaris van Financien ECJ 4-Oct-2001
A letting for the purpose of the VAT directive was essentially ‘the conferring by a landlord on a tenant for an agreed period and in return for payment of the right to occupy property as if that person were the owner and to exclude any other person . .
Cited – Blasi v Finanzamt Munchen ECJ 12-Feb-1998
ECJ Article 13.B(b)(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes may be construed as meaning that the provision of short-term accommodation for . .
Lists of cited by and citing cases may be incomplete.

VAT, Landlord and Tenant

Updated: 27 June 2022; Ref: scu.219715

Courts Plc v Customs and Excise: CA 17 Nov 2004

Citations:

[2004] EWCA Civ 1527

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Citing:

Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996
A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 June 2022; Ref: scu.219477

The Commissioners Of Customs And Excise v The Civil Service Motor Association: CA 25 Nov 1997

The Commissioners appealed from a finding that the Association was entitled to the benefit of an exemption from VAT under Schedule 6 of the 1983 Act

Judges:

Hobhouse, Pill, Mummery LJJ

Citations:

[1998] BTC 5003, [1998] STC 111, [1997] CA Civ 2809, [1998] BVC 21

Links:

Bailii

Statutes:

VAT Act 1983 Sch 6

Jurisdiction:

England and Wales

VAT

Updated: 27 June 2022; Ref: scu.143208

In re Jackson: CA 15 Apr 2002

Appeal against an order refusing to vary a restraint and disclosure order made under the Criminal Justice Act 1988 by the deletion of a paragraph from it. The restraint order was made in the usual form on application and undertakings by HM Customs and Excise, on the basis that the appellant was involved in laundering proceeds of crime, more particularly, substantial VAT fraud.

Citations:

[2002] EWCA Civ 562

Links:

Bailii

Statutes:

Criminal Justice Act 1988

Jurisdiction:

England and Wales

Criminal Practice, VAT

Updated: 23 June 2022; Ref: scu.217055

Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: ChD 2000

The taxpayer sought to recover tax it had paid on VAT on rents. It had sublet and at first not charged VAT, but later changed its mind and charged VAT. The Commissioners objected to the reclaim for the earlier period.
Held: The tribunal’s conclusion was that the direct and immediate link which was required was missing, but the direct and immediate link was not missing. It considered that the quarterly rental payments which RSA made during the vacant unelected periods secured for it a series of separate inputs, each of which lasted for only three months. The court did not accept this analysis. RSA’s superior lease of each property was one input, not a multiplicity of separate short-term inputs, and all RSA’s payments of rents (including service charge rents) during the vacant unelected periods were cost components of the input.

Judges:

Park J

Citations:

[2000] STC 033

Jurisdiction:

England and Wales

Citing:

Cited – B J Rice and Associates (A Firm) v Commissioners of Customs and Excise CA 14-Feb-1996
Liability for VAT was determined at date of supply of services not date of bill. . .

Cited by:

Appeal from – Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc CA 9-Oct-2001
The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods . .
Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, VAT

Updated: 23 June 2022; Ref: scu.182509

The Commissioners of Customs and Excise v Robert and Julie Polok: ChD 19 Feb 2002

The respondents were engaged in procuring sex for others. The appellants sought to make them subject to VAT. The Tribunal had concluded that the respondents’ business was unlawful and was outside the VAT scheme altogether. Not all the respondent’s business would be unlawful.
Held: The Sixth Directive purposes harmonisation of VAT, on the principle of fiscal neutrality. That precludes a generalised differentiation between lawful and unlawful transactions, except where, because of the special characteristics of certain products, all competition between a lawful economic sector and an unlawful sector is precluded. That had been ignored by the Tribunal. Illegal trading activity could be liable to VAT. Where there was competition between lawful and unlawful trades, for example with counterfeit goods, it would create an advantage to the criminal to exempt them from VAT. Appeal allowed.

Judges:

Justice Jacob

Citations:

Gazette 11-Apr-2002, [2002] EWHC 156 (CH)

Statutes:

Sixth Directive of 17th May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (17/288/EEC)

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.167637

Revenue and Customs Commissioners v Pal and Others: ChD 31 Jul 2006

The taxpayers had challenged an assessment to VAT saying that they were not actually partners in the company assessed. The revenue countered to say that they had signed the registration form to say that they were partners. The revenue now appealed a decision in the taxpayers’ favour.
Held: The appeal failed. The partners were partners at common law or under the 1890 Act only. S45 of the 1994 Act required an actual partnership. The holding themselves out as partners when signing the VAT registration form was not sufficient to make them partners.

Judges:

Patten J

Citations:

Times 29-Aug-2006

Statutes:

Partnership Act 1890 14, Value Added Tax Act 1994 45(1)

Jurisdiction:

England and Wales

Citing:

Cited – In re C and M Ashberg 17-Jul-1990
An estoppel by representation could not be used to establish satisfaction of a stautory condition. . .
Lists of cited by and citing cases may be incomplete.

VAT, Company, Estoppel

Updated: 23 June 2022; Ref: scu.244744

The Vintage Tea House Ltd v Revenue and Customs: FTTTx 16 Dec 2013

FTTTx Flat Rate Scheme – choice of category – catering or retail – definition of ‘catering’ – VAT Regulations 1995 regs. 55B and 55K – whether choice by taxpayer reasonable – guidance by HMRC – fairness of backduty assessment – appeal allowed in part

Citations:

[2014] UKFTT 19 (TC)

Links:

Bailii

Statutes:

VAT Regulations 1995 55B 55K

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519584

3G Mobile Phones Ltd v Revenue and Customs: FTTTx 29 Nov 2013

FTTTx VALUE ADDED TAX – input tax – MTIC – spent convictions – whether evidence of spent convictions should be admitted – section 7(3) Rehabilitation of Offenders Act 1974 – whether justice cannot be done without admitting evidence of spent convictions – fraudulent evasion of VAT – contra-trading – whether the appellant knew or should have known that its transactions were connected to fraudulent evasion of VAT- yes – appeal dismissed

Judges:

Guy Brannan J

Citations:

[2013] UKFTT 719 (TC)

Links:

Bailii

Statutes:

Rehabilitation of Offenders Act 1974 7(3)

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519589

Cheruvier (T/A Fleur Estelle Belly Dance School) v Revenue and Customs: FTTTx 17 Dec 2013

FTTTX VAT – exempt supplies – supply of private tuition by an individual teacher acting independently – tuition in belly dance – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – taxpayer liable to register for VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed

Citations:

[2014] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519557

W J R Mol v Inspecteur Der Invoerrechten En Accijnzen: ECJ 5 Jul 1988

ECJ Tax provisions – Harmonization of laws – Turnover tax – Common system of value-added tax – Tax on the supply of goods within the territory of a Member State – Application to unlawful traffic in narcotic drugs – Not permissible – Criminal sanctions for offences – Powers of the Member States – Illegal supplies of amphetamines – Not liable to value-added tax

Citations:

R-269/86, [1988] EUECJ R-269/86

Links:

Bailii

European, VAT

Updated: 21 June 2022; Ref: scu.215628

Vereniging Happy Family Rustenburgerstraat v Inspecteur Der Omzetbelasting: ECJ 5 Jul 1988

ECJ Tax provisions – Harmonization of laws – Turnover tax – Common system of value-added tax – Tax on the supply of goods within the territory of a Member State – Application to unlawful traffic in narcotic drugs – Not permissible – Criminal sanctions for offences – Powers of the Member States – Policy of selective prosecution with regard to supplies of hemp-based drugs – Circumstance not justifying the imposition of tax.

Citations:

R-289/86, [1988] EUECJ R-289/86

Links:

Bailii

Statutes:

Council Directive 77/388 2

European, VAT

Updated: 21 June 2022; Ref: scu.215627

Staatssecretaris Van Financien v Hong Kong Trade Development Council.: ECJ 1 Apr 1982

Refund of value added tax.

Citations:

R-89/81, [1982] EUECJ R-89/81, [1983] 1 CMLR 73, [1982] ECR 1277

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – 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: 21 June 2022; Ref: scu.215065

Karageorgou (Taxation) C-79/02: ECJ 6 Nov 2003

Sixth VAT Directive – Article 21(1)(c) – Persons liable to tax – Person mentioning the tax on an invoice – Tax paid in error by a non-taxable person and included in the invoice established by that person

Judges:

JP Puissochet, P

Citations:

C-79/02, [2003] EUECJ C-79/02

Links:

Bailii

European, VAT

Updated: 21 June 2022; Ref: scu.213881

Tesco plc v Commissioners of Customs and Excise: ChD 2002

Judges:

Ferris J

Citations:

[2002] STC 1332

Jurisdiction:

England and Wales

Cited by:

Appeal from – Tesco Plc v Customs and Excise Commissioners CA 14-Oct-2003
The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT.
Held: Upon earning 150 loyalty points in a quarter, vouchers . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 June 2022; Ref: scu.187015

Commissioners for Customs and Excise v National Westminster Bank Plc: ChD 29 Jul 2003

Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer.

Judges:

The Hon Mr Justice Jacob

Citations:

[2003] STC 1072

Jurisdiction:

England and Wales

Cited by:

Cited – UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 June 2022; Ref: scu.185458

Commissioners of Customs and Excise v Blom-Cooper: ChD 12 Jul 2002

The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed.
Held: The tribunal was correct. There was no need to restrict the availability to wholly residential conversions, and such a reading would lead to absurdity. The conversion fell within the definition of the section to the extent described.

Judges:

Mr Justice Peter Smith

Citations:

Times 20-Jul-2002, [2002] EWHC 1421 (Ch), [2002] STC 1061

Statutes:

Value Added Tax Act 1994 35(1D)

Jurisdiction:

England and Wales

Citing:

Appealed to – Commissioners of Customs and Excise v Blom-Cooper CA 4-Apr-2003
The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT.
Held: The building was not within the definition of a self contained residential . .

Cited by:

Cited – 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.

Construction, VAT

Updated: 21 June 2022; Ref: scu.174443

Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not an eligible body – even if supply made still not an eligible body as single commercial operation – appeal dismissed

Citations:

[2019] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018
Vat – Reduced Rates : Other . .

Cited by:

Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 21-Jan-2020
VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 June 2022; Ref: scu.646875

Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018

Vat – Reduced Rates : Other

Citations:

[2018] UKFTT 28 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019
Value Added Tax – Application Under Section 85B of Vata 1994 . .
See Also – Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant) FTTTx 31-Oct-2019
VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 June 2022; Ref: scu.604363

AC Tours v Revenue and Customs: FTTTx 5 Aug 2010

FTTTx Value Added Tax – Place of Supply – Provision of information by a partnership providing information to non-UK tour firms about the tours and accommodation provided to those customers – single or multiple supplies – Appeal dismissed.

Citations:

[2010] UKFTT 363 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.422345

Raptor Commerce Ltd v Revenue and Customs: FTTTx 14 Jul 2010

FTTTx Value Added Tax – Repayment Supplement. Value Added Tax Act s79. Whether period exceeded or covered by period for raising and answering of reasonable inquiries – meaning of inquiry – determining period of inquiry. Whether supplement due. Appeal allowed.

Citations:

[2010] UKFTT 335 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.422334

Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed

Citations:

[2010] UKFTT 353 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.422330

Talbot v Revenue and Customs: VDT 1 May 2008

VAT – Independently carrying on an economic activity – Article 4 Sixth Directive – Bound by employment contract – Or employment relationship regarding working conditions, remuneration, employer’s liability – Whether driver working for taxi firm was independent
VAT – Registered person – Whether Appellant provided services in partnership or on his own account

Citations:

[2008] UKVAT V20665

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.272948

West v Revenue and Customs: VDT 17 Jan 2008

Two complaints. Both related to the conduct of the Respondents over the last two or three years in particular:-
(i) despite his earlier requests to be put on the flat rate scheme, the Respondents had not until March 2007 permitted him to operate under the scheme. Had they done so he says that he would not have had many of the problems with his VAT compliance which in fact had arisen;
(ii) when he had got into financial difficulties he had sought the agreement of the Respondents to payment by instalments. The Respondents had rejected his suggestions but had made no alternative proposals. Instead they had proceeded to commence insolvency proceedings

Citations:

[2008] UKVAT V20538

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.264441

Revenue and Customs v Tesco Freetime Ltd and Another: UTTC 24 Jan 2019

VALUE ADDED TAX – Points based loyalty programme – whether operator of programme receives services from third parties who provide rewards under the programme – whether payments third party consideration for provision of rewards – appeal dismissed

Citations:

[2019] UKUT 18 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 June 2022; Ref: scu.635218

Excip Ltd v Revenue and Customs: FTTTx 10 Apr 2014

Vat on import – application for simplified imports vat accounting – whether refusal reasonable – yes – VATA 1994, section 16 (1), article 225 of council regulation 2913/92/eec, and regulation 121b of the vat regulations 1995 as amended – appeal refused

Citations:

[2014] UKFTT 339 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 June 2022; Ref: scu.525338

@Tomic Ltd v Revenue and Customs: FTTTx 3 Jun 2014

VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – D S Bahia, managing director, and his witness Mr Ranjit Singh the company secretary failed to appear- Mr Bahia on the grounds of ill-health and Mr Singh because he no longer worked for the appellant- Mr Bahia appealed the appellant’s two repayment claims for the periods 04/06, and 06/06 in the sums of pounds 2,552,542.88 and pounds 7,300,683.47 respectively-repayment refused on the basis that the appellants knew or ought to have known that the transactions were part of an MTIC fraud-appeal dismissed with costs.

Citations:

[2014] UKFTT 546 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 June 2022; Ref: scu.526900

Revenue and Customs v The Learning Centre (Romford) Ltd and Another: UTTC 23 Jan 2019

VAT – Exemption for welfare services – Item 9 Group 7 Sch 9 VATA – Respondents providing day care services in England and not state-regulated – whether Item 9 breaches fiscal neutrality on basis that providers of day care services in Scotland and Northern Ireland are state-regulated and their supply of services exempt – whether Respondents’ supply of services exempt – no breach of fiscal neutrality

Citations:

[2019] UKUT 2 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.635219

Wendels v Revenue and Customs: FTTTx 8 Jun 2010

VAT – DO IT YOURSELF BUILDERS SCHEME – Did the planning permission prohibit the separate use and disposal of the property – No – Was the construction carried out in the course or furtherance of a business – No – Appeal Allowed

Citations:

[2010] UKFTT 476 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.426538

Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006

VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissed
CIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value Added Tax Act 1994, s.60(1) – Appeal dismissed

Citations:

[2006] UKVAT V19527

Links:

Bailii

Statutes:

Value Added Tax Act 1994 60(1) 73(1)

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.241234

Colchester Institute Corporation v Revenue and Customs: UTTC 22 Dec 2020

VAT – claim in respect of overpayment of output tax – whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration, as appellant argued, rather than funding with conditions – held supply of services for consideration – whether HMRC entitled to set-off input tax to extinguish repayment claim under s81(3A) VATA as interpreted in Birmingham Hippodrome – yes – appeal on consideration issue decision allowed – appeal against HMRC’s set-off of input tax dismissed.

Citations:

[2020] UKUT 368 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.657042

Anderson v Revenue and Customs: FTTTx 15 Sep 2010

FTTTx Value Added Tax – Refund of VAT charged at wrong rate – reclaim by supplier out of time – S80 VATA 1994 – appellant can only claim refund charged VAT – S35 VATA 1994 – correct rate on conversion work and material of non-residential to residential building is 5% – that amount refunded – reasonable expectation argument a matter for judicial review – Appeal dismissed

Citations:

[2010] UKFTT 432 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 June 2022; Ref: scu.426563

UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise: Admn 10 Nov 2004

The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to repayment.

Judges:

The Hon Mr Justice Lightman

Citations:

[2004] EWHC 2515 (Admin), Times 17-Nov-2004

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Garage Molenheide and others v Belgische Staat ECJ 18-Dec-1997
ECJ Scope of directive – Right to deduction of VAT – Retention of balance of VAT due – Principle of proportionality. . .
Cited – Glaxo Group Ltd v Inland Revenue Commissioners CA 8-Jan-1996
A transfer pricing direction allowed the Inland Revenue to issue adjustments after 6 years. . .
Cited – Glaxo Group Ltd and Others v Inland Revenue Commissioners ChD 21-Nov-1995
A tax adjustment can be made by the Inland Revenue on an open assessment following transfer pricing enquiry and direction, even after many years. The court considered that the jurisdiction of the special and the general commissioners to determine . .
Cited – Regina v Commissioners of Customs and Excise ex parte Strangewood 1987
The court considered goods for export and their status as zero rated. . .
Cited – Regina (on the application of Deluni Mobile Limited) v Commissioners for Customs and Excise 2004
. .
Cited – Regina v Inland Revenue Commission ex parte Preston; In re Preston HL 1984
Duty of Fairness to taxpayer – Written Assurance
The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax.
Held: Where the . .
Cited – Commissioners for Customs and Excise v National Westminster Bank Plc ChD 29-Jul-2003
Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer. . .
Cited – Regina (on the application of Bond House Systems Limited) v Commissioners of Customs and Excise Admn 2002
The Administrative Court does not have and should not assume jurisdiction to carry out a review of a disputed claim for a repayment of input tax. . .
Cited – Commissioners for Customs and Excise v Rowland 1992
The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 June 2022; Ref: scu.219545

Weald Leasing (Taxation): ECJ 26 Oct 2010

ECJ Opinion – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Concept of ‘abusive practice’ and ‘normal commercial operations’ – Transaction designed solely to obtain a tax advantage – Leasing and sub-leasing transactions intended to defer the payment of VAT – Redefinition of abusive practice
The taxpayer’s decision to take equipment on lease from an intermediate company rather than buy it outright was an ordinary commercial transaction. It was not abusive even though it was unusual for the taxpayer in question and was designed to obtain a tax advantage by spreading the liability to tax over a longer period. The choice between leasing and outright purchase was a choice accommodated by the scheme of the VAT legislation. The tax treatment of lease payments being a facility available under the legislation itself, resort to it could not be regarded as contrary to its purpose.

Judges:

Mazak AG

Citations:

C-103/09, [2010] EUECJ C-103/09

Links:

Bailii

Jurisdiction:

European

Citing:

Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to . .
At VDT – Weald Leasing Ltd v Revenue and Customs VDT 6-Feb-2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with . .
Reference from – HM Revenue and Customs v Weald Leasing Ltd ChD 16-Jan-2008
. .

Cited by:

Opinion – HM Revenue and Customs v Weald Leasing (Taxation) ECJ 2-Dec-2010
ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT . .
Cited – 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: 13 June 2022; Ref: scu.425771

Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise: CA 25 Jan 2001

The issue by a company of shares is a supply of services for the purposes of VAT. The issue of shares was ‘something done’ by the company, as required by the Directive. The consideration received for such shares was part of the company’s turnover, and therefore a VATable supply.

Citations:

Gazette 05-Apr-2001, Times 06-Mar-2001, [2001] EWCA Civ 1219, [2001] EWCA Civ 65

Links:

Bailii, Bailii

Statutes:

Sixth VAT Directive (77/388/EEC), Value Added Tax Act 1994

Jurisdiction:

England and Wales

European, VAT, Company

Updated: 11 June 2022; Ref: scu.200773

Wootton and Another v Customs and Excise: VDT 17 Aug 2004

VAT PENALTIES – whether the appellants partners in restaurant business – whether liable for penalty assessment – dishonest conduct for purpose of evading VAT found proved – appellants held to be responsible – assessment upheld and appeal dismissed

Citations:

[2004] UKVAT V18731

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.200595

Begum v Customs and Excise: VDT 17 Aug 2004

VAT – assessments – observations and ‘test eats’ – average suppression rate calculated using average meal bill declared sales and observed sales – to best judgment – appeal dismissed

Citations:

[2004] UKVAT V18736

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.200589

Dennison v Customs and Excise: VDT 17 Aug 2004

VAT- ZERO RATED SUPPLY – PERSON WITH DISABILITY – supply of French doors and windows- was the supply connected with the service of zero rated construction works – no because the Respondents made an error in zero rating the construction works – Appeal dismissed ( paragraphs 6.5 and 6.9 VAT Notice 701/7).

Citations:

[2004] UKVAT V18733

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.200588

Astral Marine Services Ltd v Revenue and Customs: FTTTx 19 Mar 2014

VAT – appellant licensed by ferry company to operate gaming machines and casino on board ferries – whether separate supplies of gaming machine and casino licence or single supply of gambling provision – separate supplies – place of supply – whether ships capable of being a ‘fixed establishment’ for purposes of determining place of supply – yes – whether ‘human resources’ for purposes of determining fixed establishment had to be employees of person receiving supply- no – casino areas on board ferries were fixed establishments for purpose of place of supply rules in relation to supply of casino licence – no fixed establishment on board ferries for purpose of place of supply in relation to gaming machine licence – appeal allowed in part

Citations:

[2014] UKFTT 269 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.525246

Han Ali Ltd v Revenue and Customs: FTTTx 27 Jul 2010

VAT – disallowance of claim for repayment of VAT – missing traders – source of goods not known – fraudulent failure of missing trader in chain to account for VAT – participation by claimant in fraudulent scheme to recover VAT – Kittel and Mobilx applied – appeal dismissed.

Citations:

[2010] UKFTT 351 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.422315

Cirencester Rugby Football Club v Revenue and Customs: FTTTx 28 Sep 2010

VAT – input tax – attribution of input tax – Appellant making both exempt and taxable supplies -construction of new pitch – whether costs wholly attributable to the exempt supply of members’ subscriptions for playing rugby – no – expenditure on pitch directly linked with both exempt and taxable supplies – input tax should be treated as residual for the purposes of the partial exemption calculations

Citations:

[2010] UKFTT 453 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.426565

3Rd Generation Communication Ltd v Revenue and Customs: FTTTx 12 Oct 2010

VAT – MTIC fraud – application of the Kittel test as interpreted in Mobilx and Others v HMRC [2010] STC 1436 – Whether Appellant knew or ought to have known that its transactions were connected with a of fraudulent evasion of VAT – Appeal dismissed

Citations:

[2010] UKFTT 486 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.426603

Conde Nast Publications Ltd v Customs and Excise: CA 11 Jul 2006

The court was asked as to the time available to a taxpayer to make a claim for repayment of under-deducted input tax under regulation 29.
Held: Though it might itself feel some discomfort at an earlier judgment interpreting a judgment of the European Court, the earlier decision was binding and must be followed. It would be wrong to allow an appeal when the corrrect procedure was for the European Court to be allowed to revisit its own decision. A reference back to the European court was ordered.

Judges:

Chadwick LJ, Arden LJ, Smith LJ

Citations:

Times 28-Jul-2006

Statutes:

Value Added Tax Regulations 1995 1995 No 2518) 29

Jurisdiction:

England and Wales

Citing:

Appeal from – Conde Nast Publications Ltd v Customs and Excise ChD 10-Jun-2005
. .
At VDT – Conde Nast Publications Ltd v Customs and Excise VDT 7-Dec-2004
VDT Value added tax – input tax – time limits – whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs CA 15-Feb-2006
The claimant sought repayment of VAT. The commissioners responded that there ws a three year cut off for reclaims.
Held: The introduction of the three year limit with no transitional provisions was in breach of Community law. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 June 2022; Ref: scu.244631

Pierhead Housing Association Ltd v Customs and Excise: VDT 28 Jul 2004

VDT VALUE ADDED TAX – input tax – architects’ services supplied to registered trader making exempt supplies – novation of architects’ agreements to builder – whether trader making taxable supply of architects’ services to builder – whether input tax on architects’ fee recoverable – no – appeal dismissed

Citations:

[2004] UKVAT V18713

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.200051

Commissioners of Customs and Excise, HM Attorney General v Federation of Technological Industries And 53 others: CA 30 Jul 2004

Judges:

Lord Justice Ward Lord Justice Jacob

Citations:

[2004] EWCA Civ 1020

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Citing:

Cited – Federation of Technological Industries and Others, Regina (on the Application Of) v Customs and Excise and Another Admn 18-Feb-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 June 2022; Ref: scu.199798

Rowson v Customs and Excise: VDT 16 Jul 2004

VDT VALUE ADDED TAX – input tax – improbable claims – claims rejected in full even though some input tax credit likely to be appropriate – no evidence to support claim produced – whether rejection reasonable – yes – output tax admitted not to have been declared – further assessment reasonable – appeal dismissed
VALUE ADDED TAX – misdeclaration penalty – no grounds for mitigation advanced – appeal dismissed

Citations:

[2004] UKVAT V18700

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199707

Commission v Italy C-381/01: ECJ 15 Jul 2004

ECJ Failure of a Member State to fulfil obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder secto

Citations:

[2004] EUECJ C-381/01

Links:

Bailii

Jurisdiction:

European

VAT, Agriculture

Updated: 11 June 2022; Ref: scu.199449