FTTTx VAT – INPUT TAX – HMRC denied input tax claims totalling andpound;6,715,314.73 in respect of 26 transactions of mobile phones – Was there a VAT Loss? – Yes – Was the loss fraudulent? – Yes – Were the Appellants’ transactions connected with the fraud? – Yes – Did the Appellants know or should have known that its transactions were connected to fraudulent evasion of VAT? – Yes the Appellants knew – Appeal dismissed.

Judges:

Tildesley J

Citations:

[2013] UKFTT 180 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472410

FTTTx VAT – S80 Claim for a refund – question if claim was made within statutory time limit – Appeal dismissed

Judges:

uddleston TJ

Citations:

[2013] UKFTT 166 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472403

FTTTx VAT – input tax – finding of MTIC fraud – whether appellant knew or ought to have known that its purchases were connected with VAT fraud – yes – appeal dismissed

Judges:

Connell, Mosedale TJJ

Citations:

[2013] UKFTT 170 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472401

FTTTx VAT – Input Tax – Invalid invoices – Supplier de-registered – Commissioners’ discretion – VATA 1994 s.26 – VAT reg 1995, reg 13(1), 29(2) – Appeal on discretion dismissed – Double counting – Appeal allowed in part

Citations:

[2013] UKFTT 188 (TC)

Links:

Bailii

Statutes:

Valkue Added Tax Act 1994 26

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472390

FTTTx VAT – assessment – best judgment – whether assessment reasonable- yes – appeal dismissed

Citations:

[2013] UKFTT 148 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472376

FTTTx VAT – single or multiple supply- 10 year lease of memorial in a crematorium and right to inscribed plaque – held single supply; nature of supply – held supply of letting of immovable property- Group8 Sch9 also considered.

Citations:

[2013] UKFTT 125 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472375

FTTtx VALUE ADDED TAX – input tax – MTIC – fraudulent evasion of VAT – whether appellant’s transactions were connected with fraudulent evasion – yes – whether the appellant knew or ought to have known that its transactions were so connected – yes – appeal dismissed

Citations:

[2013] UKFTT 117 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472382

FTTTX VAT – exempt supplies – pitches for mobile homes – voluntary disclosure for periods 04/89 to 12/96 – claim to repayment of output tax – Group 1 Schedule 6 VAT Act 1983 – seasonal pitches – supplies properly standard rated – appeal dismissed

Citations:

[2013] UKFTT 159 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472379

FTTTx VAT – exemption for provision of services of an insurance intermediary – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Article 135 (1)(a) Directive 2006/112 EC- Schedule 4 Group 2 Value Added Tax Act 1994

Citations:

[2013] UKFTT 114 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472386

FTTTx VAT – appeal against HMRC’s decision that the appellant’s product Stormdry was not an energy saving material for the purpose of Note 1, Group 2 Schedule 7A VAT Act 1994 – appeal allowed- product found to be insulation for walls

Judges:

Radford J

Citations:

[2013] UKFTT 145 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472374

FTTTx VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – no – Items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Notes (6) and (10) to Group 5 – Articles 2, 9, 132 and 133 of VAT Directive – appeal allowed

Judges:

Sadler J

Citations:

[2013] UKFTT 158 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472364

FTTTX VAT – Self-billing – failure to complete a self-billing agreement – HMRC aware of self-billing from various visits over many years – 4 traders deregistered – self-billing regulation 29(2) of VAT Regulations 1995 not apply – no – HMRC failed to consider discretion – appeal allowed.

Citations:

[2013] UKFTT 150 (TC)

Links:

Bailii

Statutes:

VAT Regulations 1995 29(2)

VAT

Updated: 14 November 2022; Ref: scu.472349

FTTTx VAT – default interest – input tax – sections 74 and 83(1)(q) VATA 1994 – correct taxpayer assessed – commercial restitution – set off – appeal dismissed

Judges:

Manuell J

Citations:

[2013] UKFTT 77 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472346

FTTTX VAT -overpayment -repayment refused – whether four year cap applies – yes – appeal dismissed

Citations:

[2013] UKFTT 123 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472350

FTTTX VAT – capping provisions – section 80(1A) VATA 1994 – section 80(4) VATA 1994 – failure to make VAT returns – central assessments later found to be excessive when returns made – claims for repayment capped – appeal struck out

Citations:

[2013] UKFTT 149 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472354

FTTTx VALUE ADDED TAX – late registration for VAT – whether HMRC’s refusal to grant retrospective exception from registration under paragraph 1(3), Schedule 1, VATA 1994 unreasonable – held no – whether an appeal against a belated notification penalty should be upheld – mitigation to nil ordered by reason of the perceived disproportionate nature of the consequences of his failure to make timely notification of his liability to register – appeal against the refusal to grant retrospective exception from registration dismissed – appeal against the penalty allowed

Citations:

[2013] UKFTT 160 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472353

FTTTx VAT – Notice of Requirement to Give Security – was decision to give notice reasonable – yes – was quantum of security required reasonable – yes – appeal dismissed

Judges:

McKenna J

Citations:

[2013] UKFTT 124 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472362

FTTTx VAT – do-it-yourself builders’ scheme – VAT Act s35, Sch 8, Group 5, Note 2 – ‘live-work’ unit – whether conditions for zero rating satisfied – no – appeal dismissed

Citations:

[2013] UKFTT 95 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472360

FTTTx Value Added Tax – MTIC appeal depending largely on ‘knowledge or means of knowledge’ issue – whether HMRC could sustain a decision denying input tax on ‘Kittel’ grounds by later contending that there had been no supply in one particular deal – whether there had been a supply in one transaction – Appeal dismissed

Citations:

[2013] UKFTT 155 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472339

FTTTx VAT – failure to register – civil evasion penalty – Section 60 VATA – apportiment of penalty to director – appeal allowed

Citations:

[2013] UKFTT 146 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472338

FTTTX VAT – zero rating – food – coconut water – is it a beverage? – yes – supplies held to be standard rated – Group 1, Schedule 8, VAT Act 1994

Citations:

[2013] UKFTT 94 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Vat

Updated: 14 November 2022; Ref: scu.472340

FTTTx VALUE ADDED TAX – Do It Yourself Builders Scheme – Whether terms of planning prohibited the separate use and disposal of the property – no – conditions for zero rating satisfied – Appeal allowed

Citations:

[2013] UKFTT 92 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472334

FTTTx VALUE ADDED TAX – Import of motor cruiser – Value Added Tax Act 1994 Schedule 8 Group 12 item 2 (i) – whether import zero rated under relief provisions relating to use by persons with disabilities – No – Appeal dismissed

Citations:

[2013] UKFTT 97 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472336

FTTTx VAT – Refunds for DIY builders – s 35 and sch 8 VAT Act 1994 – whether a dwelling – Yes – whether works in course or furtherance of a business – No – whether restriction on occupation constituted a prohibition on separate use or disposal of dwelling – No – Appeal allowed

Citations:

[2013] UKFTT 104 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472335

FTTTx VAT – application by the Appellant for an extension of time to appeal against a decision by HMRC – cross application by HMRC to strike out the appeal – significant delay by Appellant in lodging appeal – application refused and appeal struck out

Judges:

Connell J

Citations:

[2013] UKFTT 55 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472310

FTTTx VALUE ADDED TAX – discounted price sales – customers paying monthly fee for right to buy at discounted price – whether fee taxable if no goods bought – yes – appeal dismissed

Citations:

[2013] UKFTT 50 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472304

FTTTx VAT – Strike out application – VAT treatment of gaming machines income -‘reconsideration’ – appeal – extension of time- administrative error – dilatory agents – emigration and de registration – extension of time not granted – appeal struck out.

Citations:

[2013] UKFTT 86 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472316

FTTTX VAT – assessment – VATA 1994 section 73 – best judgement – appeal dismissed

Citations:

[2013] UKFTT 49 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 73

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472322

CAT INPUT TAX – refusal of claim for credit – no evidence of supply either to or by Appellant – sale of goods to a non-EU customer – also, refusal of input tax paid on purchase of motor vehicle – no evidence that vehicle was a qualifying car used for business purposes – appeal dismissed

Citations:

[2013] UKFTT 54 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472303

FTTTx Value Added Tax – antiques centre supplying stallholders with space and a sales service – whether one single exempt supply of a right over land or one single standard rated supply of a sales service – neither – two distinct individually rated supplies – Appeal allowed in part

Judges:

Judith Mitting J

Citations:

[2013] UKFTT 89 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472283

FTTTx VAT – Input tax – Whether supplies made -no -Whether discretion under Regulation 29(2) VAT Regulations 1995 to accept other evidence exercised, or exercised unreasonably – no – Appeal dismissed

Citations:

[2013] UKFTT 169 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472293

FTTTx VATA 1994 section 30 and groups 5 and 6 of Schedule 8 – building services supplied to home owner – zero rating – HMRC view that should have been standard rated as building was an ‘annexe’ to the main dwelling – appeal by home owner – decision in Cantrall (No 2) considered – on all facts the building is an annexe so should have been standard rated – appeal dismissed

Citations:

[2013] UKFTT 45 (TC)

Links:

Bailii

Vat

Updated: 14 November 2022; Ref: scu.472290

FTTTx VAT – s 73(6) VATA – whether assessments were in time – supplementary decision.

Citations:

[2013] UKFTT 44 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472286

FTTTx VAT – assessments to recover VAT reclaimed on invoices in respect of work not supplied to the appellants – appeal dismissed – assessments to recover VAT reclaimed on invoices for work supplied to appellants – appeal dismissed as reclaim made out of time

Citations:

[2013] UKFTT 38 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472279

FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed.

Citations:

[2013] UKFTT 153 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Cited by:

Appeal from – HM Revenue and Customs v Brockenhurst College UTTC 30-Jan-2014
UTTC VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 14 November 2022; Ref: scu.472260

FTTTx IMPORT VAT – Company consignee of goods imported into UK and shipped to France – Company did not have title to goods at any time – non- compliance with requirements of Notice 702/7 – Whether eligible for Onward Supply Relief – No – Appeal dismissed

Citations:

[2013] UKFTT 34 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472273

FTTTx VAT- zero rating – alterations to listed building-planning condition imposed – whether dwelling was subject to prohibition on separate use – yes – appeal dismissed

Citations:

[2013] UKFTT 35 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472265

FTTTx VAT – costs – whether ‘old’ or ‘new’ costs regime – application for old costs regime made after release of Tribunal’s decision in substantive appeal – application dismissed

Citations:

[2013] UKFTT 39 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472274

FTTTx VAT – Exemption – Article 13A(1)(n) Sixth VAT Directive – Cultural services – Admission to cinema – Whether provisions of Directive unconditional and sufficiently precise so as to make them directly effective

Citations:

[2013] UKFTT 72 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472266

FTTtx VAT – claim for repayment of overpaid output tax – whether ‘discount’ for traveller on price of holiday paid by Appellants as travel agent resulted in a deduction of the taxable amount of its transaction (provision of introductory services) with tour operator – no – whether breach of principles laid down in Elida Gibbs – no – Tour Operators’ Margin Scheme TOMS considered

Citations:

[2013] UKFTT 75 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472264

The court was asked whether services and goods supplied were to be treated as one composite supply or as two or more separate supplies for the purposes of the VAT legislation. The two supplies involved were differently rated.
Held: The proper approach was to see whether an element (catering) was significant in its own right or whether it was merely ancillary to the dominant part (transport). Keene J found that: ‘The evidence shows that it [the catering] constituted a very important element in its own right in what was being provided by the appellant. Its significance in these transactions went well beyond the point where it could be seen merely as a way of better enjoying the transport element… it constituted for customers an aim in itself. Not, of course, the sole aim but, given its prominence in the marketing literature, clearly a separate aim from the travel element.’

Judges:

Keene J

Citations:

[1999] EWHC Admin 853, [2000] STC 82, [2000] BVC 60

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.471760

EXCISE DUTY – VAT – alleged involvement in fraudulent evasion – appeal allowed.

Citations:

[2012] UKFTT 453 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.466030

VAT – input tax claim refused – horse trading – is business test satisfied – no

Citations:

[2012] UKFTT 565 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.466101

Citations:

[2013] EWCA Civ 112

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.471158

VAT – EXEMPT SUPPLIES – property – TOGC – option to tax – belated notification – whether appellant decided to opt to tax on or before completion – held no – appeal dismissed

Citations:

[2012] UKFTT 380 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.462776

VAT – PENALTIES – default surcharge – promise by bank manager to make payment of VAT in time although taxpayer’s bank account would become overdrawn beyond agreed limit – taxpayer relied upon promise – payment made two days late – taxpayer having reasonable excuse for believing payment would be made in time – appeal allowed

Citations:

[2006] UKVAT V19862

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.246168

Value Added Tax – MTIC transactions involving 19 deals – Sole issue whether Appellant knew or ought to have known of the connection to fraudulent VAT losses – Special significance of ‘diary’ entries, implicitly made by the person who had masterminded 6 of the 19 deals, the diary having been seized by HMRC in the course of a separate criminal investigation – Significance of links between the Appellant and its main supplier – Appeal dismissed

Citations:

[2012] UKFTT 538 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.466096

VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Balancing exercise undertaken setting off the loss to the Appellant if the extension was not granted against (a) the public interest in the need for good administration, legal certainty and respect for the general time limit for bringing an appeal which Parliament has laid down; (b) the discerned prejudice to HMRC in having to reopen their examination of the Appellant’s claim were an extension of time for appealing to be granted; and (c) the Appellant’s discerned culpability for the long delay in initiating its appeal – held on the facts that the balance was against granting an extension of time to appeal – application refused and appeal struck out

Citations:

[2012] UKFTT 487 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.466092

VAT – late payment – surcharge – time to pay arrangement with HMRC – Appellant believed that the time to pay arrangement lasted throughout the four VAT periods during which late payments were made – HMRC accepted that arrangement was in place but that it only related to an earlier period – appeal allowed

Citations:

[2012] UKFTT 286 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.462657

Value Added Tax; economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity. Value Added Tax Act 1994 ss 1, 2, 4 and 94 EC Council Directive Articles 2 and 9.

Citations:

[2011] UKFTT 435 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.443100

INPUT TAX – Input tax recovery claim by Appellant refused as output tax not accounted for in respect of disposal of goods: Appeal refused.

Citations:

[2012] UKFTT 295 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.462763

Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether there was a reasonable excuse – delay in making payment by employed cashier -Appeal dismissed.

Citations:

[2011] UKFTT 240 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.442990

VAT – Whether legitimate expectation to recover pre-registration input tax on supply of services – Whether Tribunal has jurisdiction to consider legitimate expectation – Oxfam v HMRC [2010] STC 686 considered -Appeal allowed

Citations:

[2011] UKFTT 349 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.443066

Customers of the defendants received vouchers to be used to pay for goods at other retailers, and now contended that the taxable amount of its sales of fuel, on which it was liable to pay output tax, was reduced by an amount equal to the value of the vouchers transferred.

Judges:

Mummery LJ, Maurice Kay LJ, Richards LJ

Citations:

[2007] EWCA Civ 987

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.259916

ASSESSMENT – whether assessment of tax due made to best judgment – whether amount assessed excessive – appeal dismissed

Citations:

[2006] UKVAT V19835

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.246180

Judges:

Silber J

Citations:

[2006] EWHC 1889 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.243384

VAT – Sale of vehicle registration marks – Whether transaction zero rated as an international supply – Place of supply in UK – Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 – Whether the DVLA a taxable person – Whether sale of registration marks by the DVLA an economic activity – Appeal dismissed.

Citations:

[2012] UKUT 361 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.466703

UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT

Judges:

Sales J

Citations:

[2012] UKUT 276 (TCC)

Links:

Bailii

Statutes:

VAT Regulations 1995 35

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.466688

UTTC VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Case remitted to First-tier Tribunal for further findings of fact – Appeal allowed to that extent

Citations:

[2012] UKUT 377 (TCC), FTC/36/2011

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.466695

ECJ VAT – Directive 2006/112/EC – Right of deduction – Refusal

Judges:

Kokott AG

Citations:

C-285/11, [2012] EUECJ C-285/11

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

VAT

Updated: 12 November 2022; Ref: scu.467081

VAT – default surcharge – reasonable excuse, reasonable expectation that payment would be received on time

Citations:

[2012] UKFTT 315 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.462675

VAT -lease of land and leaseback of land with plant and machinery- single or multiple supply – whether a supply of land or of fixed plant and machinery within Art 135(2)(c) of the VAT Directive – whether any part of the supply zero rated

Citations:

[2011] UKFTT 229 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.443001

VAT – supply – whether funds received by the Appellant were grant monies outside the scope of VAT or consideration for a taxable supply of goods and services within sections 4 and 5 VATA 1994 – held taxable supplies – appeal disallowed

Citations:

[2012] UKFTT 499 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.466102

UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal dismissed.

Citations:

[2012] UKUT 378 (TCC), FTC/40/2010

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Marcus Webb Golf Professional v Revenue and Customs FTTTx 29-Dec-2009
FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed . .

Cited by:

Appeal from – Marcus Webb Golf Professional (A Firm) v HM Revenue and Customs CA 11-Oct-2013
Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 10 November 2022; Ref: scu.466699

UTTC VAT – MTIC – whether First-tier Tribunal misdirected itself on the meaning of the ‘only reasonable explanation’ test and took too broad an approach – Kittel – Mobilx – whether trader should be prevented from relying on the legality of his transactions only to the extent that, had he conducted perfect due diligence on his suppliers, such due diligence would have indicated the fraud – Livewire considered – alleged reliance by trader on representations made by HMRC

Judges:

Berner, Herrington TJJ

Citations:

[2012] UKUT 259

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.466686

UTTC Value Added Tax – whether assessments made in time – yes – whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes – whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold – no – appeal dismissed

Citations:

[2012] UKUT 224 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.466683

UTTc Value Added Tax – were storage units immovable property? – held no – was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services – was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services – appeal allowed.

Citations:

[2012] UKUT 359 (TCC), FTC/87/2011

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.466698

VALUE ADDED TAX – Application for an extension of time for appealing an assessment – exceptionally granted – whether attribution by HMRC of 25% of works carried out to a house as repairs or maintenance to preclude zero-rating treatment under Group 6, Schedule 8, VATA was unreasonable or wrong – held it was not – whether the construction of a separate building as a garage/study attracted zero-rated treatment under the same Group – whether the construction of a wall was an approved alteration to a protected building – appeal adjourned for further evidence – appeal dismissed in part

Citations:

[2011] UKFTT 297 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.443077

VAT – Default surcharge – Reasonable excuse -Appeal allowed

Citations:

[2012] UKFTT 235 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.462649

Jurisdiction – correctness of the assessment conceded – alleged misdirection by the Respondents – whether Tribunal has jurisdiction to consider misdirection – no – should Tribunal act as arbitrators – no – appeal dismissed

Citations:

[2006] UKVAT V19850

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 November 2022; Ref: scu.246187

VALUE ADDED TAX – default surcharge – whether a reasonable excuse – whether surcharges proportionate – appeal dismissed

Citations:

[2020] UKFTT 98 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.649177

VALUE ADDED TAX – supply of staff or supply of services consisting in the provision of medical care – provision of pharmacist led clinical services – article 132(1)(c) Principal VAT Directive – exemption for medical care – item 3 and note (2A) group 7 schedule 9 Value Added Tax Act 1994 – appeal allowed

Citations:

[2019] UKFTT 576 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.644005

VALUE ADDED TAX – whether or not construction costs of new building work for church zero-rated – whether or not qualifying annexe – held yes – appeal allowed – construction costs held to be zero-rated

Citations:

[2019] UKFTT 601 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.644001

Judges:

Ferris J

Citations:

[2000] EWHC Ch 1567, [2000] STC 880

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.515332

FTTTx Value Added Tax – Application to substitute another party as Appellant – Rule 9, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and Regulation 9, VAT Regulations 1995 – Application refused.

Citations:

[2012] UKFTT 714 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466642