FTTTx (Procedure : Other) VAT – PROCEDURE – Costs – transitional rules in SI2009/56 for ‘current proceedings’ – appeal heard over 17 days before 1 April 2009, decision released awarding costs – then remitted by Upper Tribunal and 2 further days’ hearing in 2012 – whether old cost Rules should apply to the 2 day hearing. Application refused.
[2016] UKFTT 260 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.562874
FTTTx VAT – VAT Assessment in default of returns by taxpayer partnership which had traded above VAT registration threshold – retrospective registration – VATA 1994 Schedule 1 paragraphs 1 and 3 – penalty for late registration – s 70 VATA 1994 – whether reliance on advice of accountant a reasonable excuse – no – whether assessment exceeded best judgement calculation – yes – appeal allowed in part
[2016] UKFTT 255 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.562871
FTTTx VAT – default surcharge – late payments – whether reasonable excuse – no – return for 03/13 submitted one day late – whether proportionate – yes – surcharges calculated by reference to VAT on what were later ruled to be exempt supplies – was tax on those exempt supplies outstanding VAT – no – proportionality – was it disproportionate for the respondents to apply the surcharge percentage to the VAT on exempt supplies – yes – impact of appellants being unable to make a valid section 80 claim – none – appeal allowed in part.
[2016] UKFTT 236 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.562862
UTTC VALUE ADDED TAX – zero rating – Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of facade – whether retention of facade condition of planning consent or similar permission – no – whether part of facade retained disregarded as de minimis – no – whether works reconstruction, alteration, enlargement and extension to existing building – yes – appeal dismissed
[2016] UKUT 91 (TCC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.562419
UTTC PROCEDURE – MTIC appeals – allegations of knowledge that appellant’s transactions orchestrated and contrived and formed part of an overall scheme to defraud the Revenue – whether HMRC’s statement of case alleged dishonesty and therefore whether sufficiently particularised – whether standard disclosure of relevant documents appropriate
[2016] UKUT 123 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 14 January 2022; Ref: scu.562430
FTTTx VAT – lead case – photobook supplies by appellant to website operators and retailers – whether supplies of goods or services – whether supplies of goods were of ‘books’ or ‘booklets’ – VATA, Sch 8, Group 3, Item 1
[2011] UKFTT 725 (TC), [2012] STI 80, [2012] SFTD 348
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449658
VAT default surcharge – five defaults recorded and three surcharges levied – whether a Time to Pay arrangement existed – on the evidence, no – whether genuine belief that had a Time to Pay arrangement – yes – whether this amounted to a reasonable excuse – yes for three of the five periods – whether it was fair and just not to adjourn the appeal to hear further evidence – yes – appeal allowed in part
[2011] UKFTT 731 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449654
VAT – exemption for providing facilities for the placing of bets – item 1 Group 4 Schedule 9 VATA 1994 – whether extending to betting syndicate’s agent which negotiated odds – No – whether breach of fiscal neutrality – No
[2011] UKFTT 721 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449671
FTTTx VALUE ADDED TAX – zero-rating of the supply of a qualifying motor vehicle to a handicapped person who usually uses a wheelchair – item 2A, Group 12, Schedule 8, VATA – notes (3) and (5L) of Group 12 considered – whether two vehicles supplied were each (a) supplied to a handicapped person who usually uses a wheelchair, and (b) a qualifying motor vehicle – held in both cases both conditions were fulfilled and the supplies fell to be zero-rated – appeal allowed
[2012] UKFTT 32 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.450785
ROAD FUEL – Scale charge – Appellant did not keep contemporary mileage records – Whether subsequent evidence of proportion of business to private use can be used to displace scale charge assessment – VATA 1994 s.55
[2011] UKFTT 724 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449678
VAT – exemption – did supplies of investment gold qualify for exemption given failure to meet requirements – no – appeal dismissed
[2010] UKFTT 594 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.567556
VAT: Place of Supply; Council Directive 2008/8/EC, Article 46 supplies to non-taxable persons, Value Added Tax Act (VATA) 1994, Schedule 4 Part 3 paragraph 10(1) and (2) exceptions relating to supplies not made to relevant business person, Intermediaries: intention to facilitate the making of supplies of sports scholarships by US academic institutions; whether place of supply is US or UK. Appeal Allowed.
[2011] UKFTT 708 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449653
VAT – Default surcharge – Late submission of payment – No reasonable excuse – Appeal dismissed.
[2011] UKFTT 718 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449674
VAT – security – poor compliance record and directors’ involvement in previous failed companies – reasonableness of Commissioners’ decision – appeal dismissed.
[2012] UKFTT 41 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.450786
VAT – Registration – Supply of services – Training courses – Advance payments – Threshold for registration – Whether time of supply rules apply when deciding when threshold exceeded – Yes – VATA 1994 s.6.4, Sch 1 para 1 – Appeal dismissed
[2012] UKFTT 30 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.450784
VAT default surcharge – 15% penalty – whether reasonable excuse – no – penalty of pounds 18,453 – whether disproportionate – on the facts, no – appeal dismissed
[2011] UKFTT 293 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.443034
VAT – DIY Housebuilders Scheme – barn conversion with adjacent office – conditions for refund – planning consent – whether use or disposal restricted by s106 agreement – appeal allowed
[2012] UKFTT 499 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.466107
IMPORT VAT – external transit – goods incorrectly declared to OSR – whether Terex Equipment Ltd C-430/08 obliges HMRC to correct procedure used and remit duty – no on facts as deliberate action by taxpayer – appeal dismissed
[2012] UKFTT 587 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.466149
VAT – Appeal against best of judgment assessment
[2020] UKFTT 206 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.651599
ECJ (Judgment) Reference for a preliminary ruling – Taxation – VAT – Article 4(3) TEU – Directive 2006/112/EC – Insolvency – Procedure for an arrangement with creditors – Partial payment of VAT debts
C-546/14, [2016] EUECJ C-546/14
Bailii
Directive 2006/112/EC
European
VAT
Updated: 13 January 2022; Ref: scu.561979
FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed.
[2016] UKFTT 227 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.561936
FTTTx VALUE ADDED TAX – default surcharge – insufficiency of funds – whether exceptional underlying reasons for lack of funds – for one period, held no – for the subsequent period, particular circumstances leading to limited availability of funds – appeal dismissed in respect of first period, allowed in respect of second period
[2016] UKFTT 226 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.561937
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 135(1)(a) – Exemption for insurance – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Claims settlement services provided by and on behalf of an insurer
C-40/15, [2016] EUECJ C-40/15
Bailii
European, VAT
Updated: 13 January 2022; Ref: scu.561941
VAT – INCOME TAX – Late notices of appeal – s 83G Valued Added Tax Act 1994 – whether leave to appeal out of time should be granted – no – application dismissed
[2016] UKFTT 184 (TC)
Bailii
England and Wales
VAT, Income Tax
Updated: 13 January 2022; Ref: scu.561926
Vat – Penalties : Default Surcharge
[2016] UKFTT 219 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.561881
Default surcharge
[2011] UKFTT 130 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.442893
VAT – whether appellant’s dog food was pet food – meaning of ‘meal’ in expression ‘biscuits and meal’ in zero rating schedule – appeal allowed in part
[2012] UKFTT 525 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.466129
VAT: DIY New Build Claim for repayment of VAT on goods, whether s35 VATA permits more than one claim to be made by an individual during construction, yes, whether the regulations permit more than one claim, no, whether the regulations are ultra vires, yes, appeal allowed.
[2021] UKFTT 343 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.669737
VAT – Item 1 of Group 1, Sch 9 Value Added Tax Act 1994 – licence of land – storage facilities – predominant supply.
[2011] UKFTT 216 (TC), [2011] STI 1555, [2011] SFTD 551
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.442864
The Revenue appealed from rejection of its refusal to refund input tax in the basis that the company though itself innocent of VAT fraud should have understood that the transaction was part of a MTIC fraud. The court was now asked whether the Upper Tribunal had erred in failing to consider the cumulative effect of the circumstances known to the trader, when overturning the FTT’s finding that the trader should have known that its transactions were connected with fraud.
Held: The reveue’s appeal succeeded. The court was not concerned with exploring the relevance of the ‘only reasonable explanation’ criterion. This was a high hurdle for the Revenue to establish.
Arden LJ said: ‘The UT directed itself that, if it considered that there was a reasonable explanation for concluding that the Transactions were unconnected with a fraud, it would in general be bound to conclude that the HMRC had not shown that the only reasonable explanation for the Transactions was that they were connected with fraud.’ and ‘in assessing whether the respondents’ knowledge met the no other reasonable explanation standard, the FTT still had to go on to consider all the circumstances. The question is whether or not a reasonable person mindful of those circumstances ought to have concluded that the Transactions were connected with fraud. What matters is the perspective of the person alleged to have such knowledge. A finding of knowledge to the no other reasonable explanation standard can accordingly be reached irrespective of whether the other parties to the Transactions were in fact fraudulent.’
Arden, Tomlinson, Lindblom LJJ
[2016] EWCA Civ 142, [2016] STC 1236, [2016] BVC 11, [2016] STI 1157
Bailii
England and Wales
Citing:
At FTTTx – Davis and Dann Ltd and Another v Revenue and Customs FTTTx 17-Jan-2012
FTTTx Value Added Tax – MTIC appeal involving purchases of razor blades by the Appellants in April and May 2006 – whether the Appellants should have known that their purchases were connected to the fraudulent . .
At UTTC – Davis and Dann Ltd and Precis (1080) Ltd v HMRC UTTC 6-Aug-2013
UTTC VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions . .
Cited – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Cited by:
Cited – AC (Wholesale) Ltd v Revenue and Customs (Value Added Tax) UTTC 12-May-2017
VALUE ADDED TAX – purchases of televisions – transactions connected to fraudulent loss of tax – whether taxable person should have known that its transactions were connected to fraud – whether HMRC required to prove that only reasonable explanation . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 12 January 2022; Ref: scu.561122
Notice of Requirement to give security; trader involved in similar failed businesses leaving tax substantial debts; trader’s poor compliance record; VATA 1994 Schedule 11, paragraph 4(2)(a); whether Respondents entitled to require the Appellant to give security;-Yes; Appeal dismissed
[2012] UKFTT 91 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.451932
FTTTx Income Tax – National Insurance Contributions – Value Added Tax – whether Mrs. Valantine was in partnership with her husband, and thus liable as partner for her share of the partnership income tax liabilities and for the whole of the VAT liability of the business, clearly conducted by her husband – Appeal allowed
[2011] UKFTT 808 (TC)
Bailii
England and Wales
Income Tax, VAT
Updated: 12 January 2022; Ref: scu.450964
Zero rating- transfer of ownership of dogs by animal charity in return for a ‘donation’ – was the donation consideration for the transfer – yes – was the Appellant making a taxable supply – yes – appeal allowed.
[2011] UKFTT 817 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.450959
VAT – Input tax – Whether Appellant knew or should have known its transactions were connected to the fraudulent evasion of VAT – Yes – Mobilx v HMRC applied – Appeal dismissed
[2012] UKFTT 43 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.450779
VAT default surcharge – request for a Time To Pay arrangement under S.108 Finance Act 2009 – arrangement agreed after protracted delay – dispute as to period(s) for which arrangement was to relate – whether arrangement included disputed period or operated retrospectively from date of request
[2011] UKFTT 727 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.449664
Penalty for inaccurate VAT return – deliberate inaccuracy in the return – inaccuracy attributable to an officer of the company – Schedule 24 Finance Act 2007 – quantum of penalty confirmed – appeal dismissed.
[2012] UKFTT 76 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.450775
VAT ZERO-RATING – Beverage – Iced tea concentrate – whether soft drink or ‘tea, mate, herbal tea and similar product’ – appeal against ruling that drink standard-rated – Appeal allowed
[2011] UKFTT 694 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.449680
Rent of licensed premises – identity of VAT registered person – absence of evidence – appeal dismissed
[2021] UKFTT 388 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.669772
Personal liability notice – permission to bring late appeal – delay due to health issues – permission refused
[2021] UKFTT 358 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.669759
Sir Terence Etherton Ch, Lewison LJ
[2016] EWCA Civ 114
Bailii
England and Wales
VAT, Education
Updated: 11 January 2022; Ref: scu.560618
Vat – Penalties : Late Registration
[2016] UKFTT 113 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.560512
VAT input tax – Vehicles purchased by unregistered sole trader for use in his business – Business later incorporated and registered – Could the company reclaim the input tax – No – Appeal dismissed.
[2012] UKFTT 113 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451941
VAT – Default surcharge – payment by BACS arriving late – no reasonable excuse – Appeal dismissed.
[2012] UKFTT 114 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451944
Value Added Tax – deductibility of input tax – stabilisation works to Harewood Castle – whether directly attributable to taxable supplies or residual – appeal allowed.
[2012] UKFTT 93 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451937
VAT assessment – cars imported from Germany into UK – German supplier incorrectly charged VAT – Importer liable for UK VAT – unable to recover German VAT – insolvency of German supplier – double taxation
[2012] UKFTT 89 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451933
‘Fleming’ claim for VAT Refund – golf professional fees – claim rejected on basis it did not satisfy Regulation 37 – question concerning what information provided – long delays in requesting information – Appeal allowed.
[2012] UKFTT 862 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451928
Permission to appeal out of time – appeal against VAT default surcharge – cause of cash flow problems amounting to reasonable excuse – appeal allowed
[2012] UKFTT 130 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.451927
FTTTx VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transactions were part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known of fraud – yes – valid refusal of right to deduct – assessment and jurisdiction of the FTT – appeal dismissed
[2016] UKFTT 98 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.560221
FTTTx VAT – Application to appeal out of time – assessment of underpaid VAT-four year delay-accountant thought appeal had been submitted-appeal returned by Tribunal-Appellant out of the country and travelling
[2016] UKFTT 99 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.560225
(Vat – Input Tax : Other) VALUE ADDED TAX – input tax repayment claim – whether the effect of VNLTO is that the Appellant cannot rely on the Lennartz mechanism – whether capital assets allocated on acquisition to business and whether there was private use within Article 6(2) (a) Sixth Directive
[2016] UKFTT 56 (TC), [2016] SFTD 783, [2016] STI 553
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559945
Vat – Penalties : Default Surcharge – VAT default surcharge – whether reasonable excuse – insufficiency of funds – Steptoe considered – time to pay arrangement requested – whether request properly considered – no – whether reasonable excuse – yes – appeal allowed
[2016] UKFTT 39 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559908
Vat – Penalties : Default Surcharge
[2016] UKFTT 6 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559909
Vat – Security- Requirement for : Vat – Security- Requirement For
[2016] UKFTT 45 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559897
Vat – Administration : Accounting and Payment – flat rate scheme – application for retrospective entry into scheme – whether HMRC decision to refuse backdating reasonable – appeal dismissed
[2011] UKFTT 654 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559894
Vat – Special Schemes : Tour Operators
[2016] UKFTT 24 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559916
Vat – Zero-Rating : Food, Etc – – whether a frozen fruit dessert ‘similar to’ ice cream, ice lollies, frozen yoghurt and water ices – yes – appeal dismissed
[2016] UKFTT 12 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559893
VAT – penalties – unauthorised issue of invoices showing an amount of VAT – whether actions taken deliberately – yes – if not deliberate, was there a reasonable excuse – no
[2016] UKFTT 17 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559887
Whether behaviour careless – yes – whether penalties disproportionate – no – appeal dismissed
[2021] UKFTT 354 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.669761
Opco/Propco structure – lease of ‘turnkey’ care home – treatment of furniture, fixtures and equipment supplied by PropCo to OpCo – extent to which items are ‘incorporated’ or are ‘building materials’ for purposes of ‘builder’s block’ – whether single composite supply – zero rating – Article 6, Value Added Tax (Input Tax) Order 1992
[2021] UKFTT 350 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.669754
Income Tax – profits – taxi rental business – alleged under-declaration – discovery assessments – extended time assessments – whether method of calculation of turnover used by HMRC appropriate
Value Added Tax – alleged failure to register – alleged under-declaration of turnover – whether method adopted by HMRC appropriate
[2011] UKFTT 322 (TC)
Bailii
England and Wales
Income Tax, VAT
Updated: 10 January 2022; Ref: scu.443032
VAT – INPUT TAX – was professional independent trustee of pension schemes entitled to deduct VAT on services of third party advisers relating to schemes? – held yes – are amounts paid by schemes in relation to advisers’ services consideration for supplies of services by trustee? – held yes – do principles of legitimate expectation, fiscal neutrality and equal treatment lead to different result? – held no – appeal allowed
[2012] UKFTT 547 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.466106
Whether payment was consideration for the grant of a lease – yes – whether agreement for lease, lease, counterpart lease and counterpart underlease fall to be treated as single transaction – Mydibel and Balhousie Holdings considered – yes – appeal dismissed
[2021] UKFTT 360 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.669773
[2016] UKUT 17 (TCC), [2016] BVC 503, [2016] STI 241, [2016] STC 1107
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.559190
FTTTx VALUE ADDED TAX – supplies of holiday accommodation and power by the operator of a holiday camp to customers taking short term holidays in static caravans or chalets – different considerations charged for the accommodation and the power – the charge for the power did not relate to the power consumed by the customer concerned – whether there was a single supply of serviced holiday accommodation taxable at the standard rate or separate supplies of accommodation and power, the supply of power being taxable at the reduced rate – Section 29A and Group 1, Schedule 7A, VATA considered – held on the basis of European Commission v France (Case C-94/09) that the UK was entitled to legislate to provide for the reduced rate to apply to supplies of domestic fuel or power even in a case where such supplies formed merely an element in a large single complex supply which was not a supply of domestic fuel or power, provided the supply of domestic fuel or power was a concrete and specific aspect of the larger supply and such treatment did not infringe the principle of fiscal neutrality or distort competition – held further that section 29A and Group 1, Schedule 7A, VATA made such provision and that the supplies of power in the instant case were accordingly taxable at the reduced rate – held further that if that was wrong there was a single supply on the application of the Card Protection Plan jurisprudence (Case C-349/96)which was taxable at the standard rate – appeal allowed
[2013] UKFTT 116 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.472289
Vat – Time Limit To Set Aside and Appeal
[2015] UKFTT 675 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.558259
(Vat – Builders : Do -It-Yourself)
[2015] UKFTT 683 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.558257
(Vat – Input Tax : Capital Items)
[2015] UKFTT 686 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.558258
FTTTx (VAT – Special Schemes : Other) VALUE ADDED TAX – Flat-rate scheme – assessment to recover VAT where trader does not implement increase in percentage – appellant claiming correct percentage for actual business used instead of incorrect percentage for business category applied for – whether s 84(4ZA) VATA (supervisory review) applies – no -assessment cancelled – decision not to allow appellant to retrospectively use percentage for actual business – HMRC decision held unreasonable – decision cancelled.
[2015] UKFTT 690 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.558265
VAT – cancellation of registration – VATA, Sch 1, para 13(3) – claims for recovery of input tax – whether appellant carrying on a business
[2010] UKFTT 520 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.426627
VDT VAT – output tax – face-value vouchers issued by appellant to guests at health and beauty treatment spas – assuming vouchers issued by appellant face-value vouchers whether supplied for consideration – no – alternatively whether vouchers discount vouchers – yes – appeal dismissed
[2009] UKVAT V20979
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.346559
VAT – permission to make a late appeal – whether a delay of 11 months in making the appeal in circumstances where the Appellant’s brother had died within that period was justified – no – permission refused
[2018] UKFTT 742 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.632446
Vat – Penalties : Reasonable Excuse
[2015] UKFTT 645 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557179
FTTTx VAT – tripartite situation – car hire company arranging for repair of third parties’ vehicles damaged in collisions with hired cars-whether car hire company entitled to recover VAT on car repair invoices – Baxi, Aimia and WHA applied – whether economic reality inconsistent with contractual position – yes – appeal dismissed
[2015] UKFTT 667 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557194
VAT – INPUT TAX – deduction denied on basis no supply – company formed by owners of property to undertake holiday lettings incurred costs on refurbishment – owners later formed partnership – recharge of refurbishment invoices by company to partnership did not constitute supply of services -knowledge or means of knowledge of fraud not necessary for input tax to be denied – input tax allowed on supply of goods (furniture and other items) from company to partnership – deliberate inaccuracy penalties cancelled – careless inaccuracy penalties upheld – appeal allowed in part
[2015] UKFTT 632 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557180
FTTTX (Vat – Consideration : Other) VAT – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – HELD – sufficient link between consideration given and service received – overpayments subject to VAT – appeal dismissed.
[2015] UKFTT 666 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557184
VAT – hearing in the absence of the appellant – default surcharge – late payment, lack of funds due to tenant’s late payment of rent – whether reasonable excuse – held, no reasonable excuse – whether surcharge correctly applied, yes – appeal dismissed
[2015] UKFTT 633 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557183
VALUE ADDED TAX – registration – date when appellant first became liable to be registered – assessment for output tax and disallowed input tax – quantum of assessment – appeal dismissed in principle, save in respect of certain input tax credits and certain consequential matters
[2015] UKFTT 647 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557174
Default surcharge – late return and payment – whether reasonable excuse – appeal dismissed.
[2015] UKFTT 642 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557173
VAT – default surcharge – late returns and payment of VAT – whether reasonable excuse for lateness – whether surcharges arbitrary or disproportionate – appeal dismissed
[2015] UKFTT 634 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557175
VAT GROUPS – scope of section 83(1) VATA 1994
[2015] UKFTT 635 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557172
Vat – Repayments : Vat – Repayments
[2015] UKFTT 649 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557167
Vat – Exempt Supplies : Sport and Physical Education
[2015] UKFTT 662 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557162
VAT – assessments and penalties – best judgment – evidence of double counting of cash and debtors – onus on appellant – evidence not provided – appeal dismissed.
[2015] UKFTT 631 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557163