Citations:

[2002] EWHC Admin 283

Links:

Bailii

VAT

Updated: 29 May 2022; Ref: scu.140097

Judges:

Richards J

Citations:

[1999] EWHC Admin 825

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 May 2022; Ref: scu.140089

The society had an unpaid governing board (like a board of directors) and certain senior employees who were called directors but who were not on the board (though they attended meetings). Exemption from VAT was refused on the ground that the society was not managed and administered on an essentially voluntary basis because these people were paid.

Citations:

[1999] EWHC Admin 677

Links:

Bailii

Cited by:

Reference from – Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case ECJ 21-Mar-2002
The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 May 2022; Ref: scu.139941

ECJ Taxation – VAT – Directive 77/388/EEC- Article 13B(d)(6) – Exemption of the management of special investment funds – Directive 85/611- Undertakings for collective investment in transferable securities (UCITS) – Investment fund management companies – Definition of ‘management’ – Application of the exemption to third-party managers – A ‘specific’ business which ‘viewed broadly’ forms a ‘distinct whole’ – Levying of tax on unlawful commercial activities – Principle of fiscal neutrality

Citations:

C-275/11, [2012] EUECJ C-275/11, [2013] EUECJ C-275/11

Links:

Bailii, Bailii

Statutes:

Directive 77/388/EEC 13B(d)(6)

Jurisdiction:

European

VAT

Updated: 28 May 2022; Ref: scu.465992

Citations:

[1999] EWHC Admin 243

Links:

Bailii

VAT

Updated: 28 May 2022; Ref: scu.139507

Where a sum was paid to a party and an un-ascertained part expected to be paid to a third party (for post and carriage), that part was not subject to VAT in the recipient’s hands but in the carrier’s hands when charged by him.

Citations:

Times 25-Nov-1998, [1998] EWHC Admin 1048

Links:

Bailii

VAT

Updated: 27 May 2022; Ref: scu.139169

The court heard an appeal by the Commissioners from the VAT Duties Tribunal that ‘Spreadable butter’ and ‘Ammix butter’ from New Zealand made and imported by the respondent are ‘manufactured directly from milk or cream’, and are not ‘recombined butter’, and are therefore subject to a lower rate of tariff duty under Annex I to Council Regulation 1600/95 (as amended).

Judges:

Dyson J

Citations:

[1999] V and DR 425, [1998] EWHC Admin 674

Links:

Bailii

Statutes:

Council Regulation 1600/95

Jurisdiction:

England and Wales

Cited by:

See also – Commissioners of Customs and Excise v Anchor Foods Ltd (No 2) ChD 24-Mar-1999
The claimant intended to seek recovery of a very substantial sum from the defendant. On learning of the defendant’s intention to sell its assets, it sought an order freezing them.
Held: The court has the discretion to order a freezing of a . .
See also – Commissioners of Customs and Excise v Anchor Foods Ltd (No 3) ChD 8-Jul-1999
The Civil Procedure Rules have not changed the common law rules which say that an interlocutory order for costs could not be varied by another judge sitting at first instance, except only in exceptional circumstances where it appeared for example . .
See also – Customs and Excise v Anchor Foods Ltd (No.4) ChD 18-Oct-1999
. .
See Also – Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd) CA 17-Aug-2000
When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 May 2022; Ref: scu.138795

Citations:

[1998] EWHC Admin 679

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appealed to – Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same ECJ 9-Oct-2001
A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable . .

Cited by:

Appeal from – Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same ECJ 9-Oct-2001
A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 May 2022; Ref: scu.138800

Citations:

[1998] EWHC Admin 597

Links:

Bailii

Citing:

Appealed to – Commissioners of Customs and Excise v Pilgrims Language Courses Limited CA 23-Jul-1999
A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely . .

Cited by:

Appeal from – Commissioners of Customs and Excise v Pilgrims Language Courses Limited CA 23-Jul-1999
A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 May 2022; Ref: scu.138718

Citations:

[1998] EWHC Admin 178

Links:

Bailii

VAT

Updated: 27 May 2022; Ref: scu.138299

Citations:

[1998] EWHC Admin 55

Links:

Bailii

VAT

Updated: 27 May 2022; Ref: scu.138176

VAT – assessment under s73 VATA – standard rated sales incorrectly recorded as zero rated – output tax under-declared – whether assessment made to best judgment – yes – whether assessment displaced by appellant – no – appeal dismissed

Citations:

[2020] UKFTT 468 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.656870

Judges:

Lewison, Sharp, Vos LJJ

Citations:

[2014] EWCA Civ 684, [2014] WLR(D) 232, [2014] BVC 27, [2014] 1 WLR 3867, [2014] STC 2222, [2014] STI 2223

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.525865

FTTTx Value Added Tax – late payment – default surcharge – s 59(7)(b) VATA 1994 – insufficiency of funds – whether reasonable excuse – no – appeal dismissed

Citations:

[2012] UKFTT 153 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.451994

Citations:

[1997] EWHC Admin 405

Links:

Bailii

VAT

Updated: 26 May 2022; Ref: scu.137350

VAT – Whether transfer of a business can be a transfer as a going concern and/or total transfer of business assets if transferee is a member of a VAT group which makes supplies only to another member of the same VAT group – Appeal dismissed

Citations:

[2013] UKFTT 741 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.519627

FTTTx VAT – MTIC – Whether transactions connected with fraudulent evasion of VAT – Yes – whether appellant should have known this – Yes – appeals dismissed

Citations:

[2023] UKFTT 729 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.519625

FTTTx VAT – zero rating of leaflets – Group 3 Sch 8 VATA – appeal against assessment- s83(1)(p)- whether tribunal has jurisdiction to consider fairness of decision to assess Technip considered.

Citations:

[2013] UKFTT 739 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.519626

FTTTx VAT default surcharge – reasonable excuse – proportionality – appeal dismissed

Citations:

[2012] UKFTT 6 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.450799

FTTTx VAT – Default Surcharge Penalties – whether reasonable excuse – no – appeal dismissed

Citations:

[2014] UKFTT 15 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.519572

Citations:

[1997] EWHC Admin 105

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appealed to – Commissioners of Customs and Excise v British Telecommunications Plc CA 18-Mar-1998
The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input. . .

Cited by:

Appeal from – Commissioners of Customs and Excise v British Telecommunications Plc CA 18-Mar-1998
The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 May 2022; Ref: scu.137050

Citations:

[1997] EWHC Admin 67

Links:

Bailii

Citing:

Appealed to – Commissioners of Customs and Excise v Civil Service Motoring Association CA 10-Dec-1997
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement. . .

Cited by:

Appeal from – Commissioners of Customs and Excise v Civil Service Motoring Association CA 10-Dec-1997
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 May 2022; Ref: scu.137012

Citations:

[1997] EWHC Admin 5

Links:

Bailii

Citing:

Appealed to – Regina v Commissioners of Customs and Excise ex parte Littlewoods Home Shopping Group Limited CA 17-Feb-1998
Charge to VAT on basis already withdrawn on suppliers to self financed retailer after cessation of trading was contrary to EC law . .

Cited by:

Appeal from – Regina v Commissioners of Customs and Excise ex parte Littlewoods Home Shopping Group Limited CA 17-Feb-1998
Charge to VAT on basis already withdrawn on suppliers to self financed retailer after cessation of trading was contrary to EC law . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 May 2022; Ref: scu.136950

Citations:

[1996] EWHC Admin 245

Jurisdiction:

England and Wales

Cited by:

Appeal from – Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar CA 10-Dec-1996
The commissioners had no power to impose time limits on retrospective refund claims. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 May 2022; Ref: scu.136793

Judges:

Keens J

Citations:

[1996] EWHC Admin 257

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 May 2022; Ref: scu.136805

Citations:

[1996] EWHC Admin 141

Links:

Bailii

VAT

Updated: 25 May 2022; Ref: scu.136689

The commissioners sought to charge VAT on subscriptions paid to an association who provided centralised support services to its members. It claimed that the fees were provided as agents for its members, and so were exempt.

Citations:

[1996] EWHC Admin 129

Links:

Bailii

Statutes:

Value Added Tax Act 1994 4(1) 94(2)(a)

VAT

Updated: 25 May 2022; Ref: scu.136677

Where there was no real transaction underlying a claim for VAT credit, no VAT credit can be claimed.
Dyson J said: ‘the words ‘to the best of their judgment’ permit the commissioners a margin of discretion in making an assessment; a taxpayer may only challenge the assessment if he can show that the commissioners acted outside the margin of their discretion, by acting in a way that no reasonable body of commissioners could do. In order to succeed, the taxpayer must show that the assessment was wrong in a material respect, and that if so, the mistake is such that the only fair inference is that the commissioners did not apply best judgment’

Judges:

Dyson J

Citations:

[1996] EWHC Admin 111, [2000] STC 553

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Revenue and Customs v Dempster (T/A Boulevard) ChD 24-Jan-2008
The revenue wished to refuse a claim to set off input tax for two transactions involving the alleged purchase of software. They said the transactions were a sham.
Held: The revenue’s appeal failed.
Briggs J said: ‘the critical question . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 May 2022; Ref: scu.136659

Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a maintenance fund for a block of flats, was a VATable supply by the Trustees who employed the staff to deliver the services. It was a service delivered by the Trustees through the medium of the employees.
The House saw a clear distinction in principle between (i) the case when the relevant expenses paid have been incurred in the course of making his own supply of services to the tenant and as part of the whole of the services rendered by him to the tenant; and (ii) the case where specific services have been supplied by an external supplier to the tenant, not to the trustees, and the trustees have merely acted as the tenants’ known and authorised representative in paying the service. Only in this second case can the amounts of the payments qualify for treatment as disbursements for VAT purposes, and on this account as constituting no part of the consideration for the trustees’ own services to the tenants.

Judges:

Lord Browne-Wilkinson, Lord Slynn of Hadley, Lord Nolan, Lord Clyde, Lord Hutton

Citations:

Times 17-Dec-1998, [1998] UKHL 50, [1999] 1 All ER 385, [1999] 1 WLR 174, [1999] STC 79

Links:

House of Lords, Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise CA 1996
. .
Cited – Apple and Pear Development Council v Commissioners of Customs and Excise ECJ 8-Mar-1988
Consideration means ‘everything received in return for the supply of services or the provision of services’. . .
Cited – H J Glawe Spiel- und Unterhaltungsgerate Aufstellungsgesellschaft mbH and Co KG v Finanzamt Hamburg-Barmbek-Uhlenhorst ECJ 5-May-1994
Europa The taxable amount in respect of a provision of services within the meaning of Article 11 A(1)(a) of the Sixth Directive 77/388 consists of the consideration actually received in return for the service . .
Cited – Argos Distributors v Commissioners of Customs and Excise ECJ 24-Oct-1996
VAT was payable on the value of a discount voucher only, and not on the full price of the goods. ‘According to the court’s settled case law, the taxable amount for the supply of goods or services is represented by the consideration actually received . .
Cited – Commissioners of Customs and Excise v First National Bank of Chicago ECJ 14-Jul-1998
The Bank dealt in foreign exchange, not charging a commission, but relying on the profit it made over a period between the prices at which respectively it bought and sold the currency. The Bank contended that the foreign exchange transactions were . .
Cited – Customs and Excise Commissioners v Plantiford 5-Nov-1998
The court was asked whether a sum for packing and postage which the purchaser agreed to pay had to be added to the price of the goods for the purpose of constituting the consideration for the supply of such goods by the plaintiff.
Held: the . .
Cited – Skatteministeriet v Henriksen ECJ 13-Jul-1989
Europa Article 13B(b ) of the Sixth Directive ( 77/388 ) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the phrase ‘premises and sites for . .
Cited – British Airways Plc v Customs and Excise Commissioners 1990
The taxpayer carried paying passengers. The travel was zero-rated. They also supplied in-flight food, which the Commissioners sought to hold taxable as a separate supply.
Held: The motives of the tax-payer and traveller were irrelevant. The . .
Cited – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .

Cited by:

Cited – Barratt, Goff and Tomlinson and The Law Society As Intervenor v Revenue and Customs FTTTx 20-Jan-2011
FTTTx VAT – disbursements – whether fees paid for medical records and medico-legal reports by solicitors acting for clients in personal injury and medical negligence claims disbursements and thus outside scope of . .
Lists of cited by and citing cases may be incomplete.

VAT, Landlord and Tenant

Updated: 23 May 2022; Ref: scu.135191

Claim under carousel fraud.

Judges:

Morison J

Citations:

[2008] EWHC 1968 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.276488

Submission of EC Sales List – failure timeously to submit – whether reasonable excuse – appeal dismissed.

Citations:

[2004] UKVAT V18901

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.230222

This appeal concerns the proper classification for VAT purposes the supplies made by the Appellant. The activities in question are the organisation by the Appellant of various competitive football and netball leagues and the supply of pitches for these league matches to be played upon. There is a dispute as to the proper description of these activities.

Citations:

[2020] UKFTT 438 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.656857

VAT – default surcharge – appeal dismissed

Citations:

[2014] UKFTT 146 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521699

FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part

Citations:

[2014] UKFTT 549 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Romasave Property Services Ltd v Revenue and Customs FTTTx 26-Apr-2013
FTTTx VAT – application for permission to make late appeal – permission refused . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 May 2022; Ref: scu.526949

FTTTx Vat – Input Tax : Evidence for Claim – VALUE ADDED TAX – assessments – non-attendance by Appellant – whether evidence to show that assessments excessive or incorrect – no – appeal dismissed

Citations:

[2016] UKFTT 793 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.574004

FTTTx VALUE ADDED TAX – Default Surcharge – Appeal against 15% surcharge – appeal dismissed and surcharge upheld

Citations:

[2014] UKFTT 143 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521676

FTTTx VAT – Zero rating- whether camper vans converted from VW T5 motor vans supplied to disabled customers by appellant were adapted ‘permanently and substantially’ to enable a disabled person who usually used a wheel chair ‘to enter and drive or otherwise be carried in’ the vehicle for the purposes of Note 5L to Item 2A Schedule 8 Group 12 VATA 1994 – combination of adaptations consisting of ambulance ramp fitting strip and swivel seats fulfilled criteria – appeal allowed

Citations:

[2014] UKFTT 110 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521675

FTTTx VAT APPEAL TO RE-INSTATE – Agricultural Flat-rate Scheme withdrawn from appellant 6 July 2011- appellant’s notice of appeal dated 3 December 2011-appellant taken no active part in proceedings – case struck out 10 June 2013 – appellant sort to re-instate -doubt as to date when strike out direction received- appeal allowed – unless directions issued.

Citations:

[2014] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521669

VAT – default surcharge – CIS deductions wrongly made by contractors – request made to HMRC for repayment – repayment made after the due date for VAT and on the same basis as CIS deductions properly made – whether reasonable excuse – whether within the Steptoe exception – yes to the extent that HMRC were holding incorrectly deducted CIS – appeal allowed in part

Citations:

[2014] UKFTT 61 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521696

FTTTx VAT – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a purpose other than a purpose of the business of the Appellant – held no – preliminary issue decided in favour of the Appellant

Citations:

[2014] UKFTT 116 (TC)

Links:

Bailii

Statutes:

Value Added Tax (Supply of Services) Order 1993 3 5

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521664

FTTTx VAT – application for permission to make late appeal – permission refused

Citations:

[2013] UKFTT 267 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Romasave (Property Services) Ltd v Revenue and Customs FTTTx 3-Jun-2014
FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part . .
See Also – Romasave (Property Services) Ltd v Revenue and Customs UTTC 27-May-2015
Existence of Discretion to hear late Appeal
VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 May 2022; Ref: scu.503571

FTTTx Value Added Tax – Default surcharge – Late payment due to administrative error – Whether reasonable excuse – No – Whether penalty disproportionately large – No.

Citations:

[2012] UKFTT 159 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451982

FTTTx DEFAULT SURCHARGE – appeal against all surcharges from 06/06 to 12/12 on basis that appellant could only pay by instalments due to difficulties from clients’ late payments. – lack of funds was not a reasonable excuse – appeal dismissed.

Citations:

[2014] UKFTT 84 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521659

FTTTx VAT – default surcharge – reasonable excuse – serious illness of administrator – proportionality -2 days late – held – reasonable excuse for earlier of two periods -but not for later period – penalty not disproportionate by reference to Total Technology.

Citations:

[2014] UKFTT 140 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521662

FTTTx VAT – DEFAULT SURCHARGE – Appellant failed to submit its VAT return on time- did the Appellant have a reasonable excuse – No – Appeal dismissed

Citations:

[2012] UKFTT 150 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451950

An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.
A supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Council Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, and hence is taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient.
Those conditions are not fulfilled in the case of an activity consisting in playing music on the public highway, for which no remuneration is stipulated, even if the musician solicits money and receives sums, in the form of donations, whose amount is however neither quantified nor quantifiable.

Citations:

Times 29-Mar-1994, [1994] ECR 1-743, C-16/93, [1994] EUECJ C-16/93

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Town and Country Factors Ltd v Commissioners of Customs and Excise ECJ 17-Sep-2002
The company organised ‘Spot the Ball’ competitions. The company did not accept a legal obligation to pay out, being bound in honour only, but in fact always did so. They claimed that there was no supply of services.
Held: The Directive . .
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: 20 May 2022; Ref: scu.89908

The fact that motor vehicles might in some circumstances be only capable of being used within a person’s trade or business, did not mean that a member state was disallowed from excluding the right to deduct VAT from payments made on the purchase of such items.

Citations:

Times 15-Oct-1999, C-305/97, [1999] EUECJ C-305/97

Links:

Bailii

Statutes:

VAT (Cars) Order 1972 4

Jurisdiction:

European

Citing:

Reference – Royscott Leasing Ltd and Another v Commissioners of Customs and Excise; Allied Domecq Plc v Same; T C Harrison Group Ltd v Same CA 23-Nov-1998
The court has the power to with draw a reference of a case to the European Court of Justice. This should only normally be done, however, where it had become clear that the reference would no longer serve any useful purpose. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 May 2022; Ref: scu.88905

Credit note can be used as evidence of VAT invoice.

Citations:

Times 20-Nov-1997, C-141/96, [1997] EUECJ C-141/96

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 19 May 2022; Ref: scu.80539

Where a company was delivering goods to its customers by sending them via the Royal Mail passing on to the customer only the direct cost charged to it by Royal Mail, there was no obligation to levy VAT on that charge. The items delivered were postal packets, and the arrangement was in effect that the company acted as the agent of the customer in paying on the carrier’s charges.

Citations:

Times 10-Feb-2000, [2000] EWCA Civ 26

Links:

Bailii

Statutes:

Value Added Tax Act 1994 31 Sch 9 Grp 3

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.79393

FTTTx VAT – whether birthday income constituted a single composite or separate supplier for VAT – appeal allowed in part – adjustment to best judgment assessment.

Citations:

[2013] UKFTT 441 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515233

FTTTx Value added tax – default surcharge – proportionality of penalty – Total Technology decision – appeal dismissed

Citations:

[2014] UKFTT 541 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526834

FTTTx VALUE ADDED TAX – default surcharge – whether appellant liable – yes – whether there was a reasonable excuse for late payment – no – whether penalty disproportionate – no

Citations:

[2014] UKFTT 444 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526832

FTTTx VALUE ADDED TAX – reduced rate on supplies of energy-saving materials – weather stripping services supplied with other services generally related to renovation of windows – whether composite or separate supplies – held that where weather stripping services were invoiced for separate prices they were separate supplies, otherwise they were elements of composite supplies not attracting the reduced rate – penalty considered – held that in relation to all but one of the periods assessed the inaccuracy was not careless with two minor exceptions – mitigation reduction percentages also increased – decision in principle – appeal allowed in part

Citations:

[2014] UKFTT 518 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526830

FTTTx VALUE ADDED TAX – refurbishment of nursing home premises – lease of premises by company to subsidiary – services provided under separate agreement – whether single exempt supply of property together with services or independent supplies of property and services – held, single composite exempt supply of property and services – similar conclusion on basis of manner in which arrangements implemented in practice – deductibility of input tax – held none of input tax on construction costs attributable to taxable supplies – appeal dismissed
Procedure – application for late admission of appeals granted and some appeals consolidated with main appeal

Citations:

[2013] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515228

VAT – VAT incorrectly charged – adjustment to amount of consideration – whether Regulation 38 applies to allow refund of incorrect VAT – no – whether letter from HMRC to adviser is a valid notice of assessment – no – discretion of Tribunal to award costs where notice of appeal was to VAT and Duties Tribunal – Regulation 38, VAT Regulations 1995 – Section 73 VAT Act 1994 – Sch 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Citations:

[2014] UKFTT 425 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526838

FTTTx VAT – default surcharge for late payment – reasonable excuse shown – appeal allowed

Citations:

[2013] UKFTT 451 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515223

FTTTx Value added tax – application by Appellant for an extension of time to appeal – cross application by HMRC to strike out appeal – omission by HMRC to offer a reconsideration – delay by Appellant in lodging appeal – whether reasonable excuse – no – application refused and appeal struck out

Citations:

[2013] UKFTT 460 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515217

FTTTx VAT – input tax – involvement in MTIC transactions – denial of repayment on Kittel grounds – position of contra-trading transactions after Mahageben – whether taxpayer knew or should have known of connection to fraudulent VAT evasion – appeal dismissed

Citations:

[2013] UKFTT 448 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515222

FTTTx VAT – MTIC – preliminary hearing – application to admit late evidence – allowed in part subject to undertaking – application for disclosure – allowed in part – costs – dismissed

Citations:

[2011] UKFTT 649 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.449505

FTTTx VALUE ADDED TAX – Section 3 and Schedule 1 VAT Act 1994 – Failure to register in respect of taxable supplies – co-operation and personal circumstances considered – whether further reduction in penalty is justified – Appeal dismissed.

Citations:

[2011] UKFTT 22 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.428204