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
FTTTx VAT – company under common ownership with appellant starting to carry on appellant’s business and appellant ceasing to carry it on – were goods of the business transferred and therefore deemed supply of goods? – no — appeal stayed to determine consequences of deemed supply of services
[2015] UKFTT 641 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557164
The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) of the Sixth Council Directive of 17 May 1977 (77/388/EEC).
Sir Terence Etherton Ch, Underhill, David Richards LJJ
[2015] EWCA Civ 1303, [2015] WLR(D) 531
Bailii, WLRD
England and Wales
Local Government, VAT, European
Updated: 08 January 2022; Ref: scu.557084
Lewsison, Ryder SPT, Christopher Clarke LJJ LJ
[2015] EWCA Civ 1293
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557086
ECJ (Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Articles 2, 24, 43, 250 and 273 – Place of supply of electronically supplied services – Artificial fixing of that place by means of an arrangement not reflecting economic reality – Abuse of rights – Regulation (EU) No 904/2010 – Charter of Fundamental Rights of the European Union – Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) – Rights of the defence – Right to be heard – Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded – Interception of telecommunications and seizure of emails
C-419/14, [2015] EUECJ C-419/14, ECLI:EU:C:2015:832
Bailii
European
VAT, Human Rights
Updated: 08 January 2022; Ref: scu.557045
Police had discovered quantities of stolen goods at the appellant’s business premises. He was convicted of receiving stolen goods, and confiscation order made. He now appealed from the inclusion in that order of sums of VAT which had already been accounted for to HMRC.
Held: (Hughes and Toulson JJSC dissenting) The defendant’s appeal succeeded. Including the VAT in such an order was disproportionate. Whilst the 2002 Act served properly as a deterrent, it was not intended itself to be punitive. VAT was not a tax on a par with Income Tax or Corporation Tax. It was, in effect the taxpayer collecting tax as agent for HMRC
As to construction of the 2008 Act: ‘In para 8 of Waya, POCA was described as ‘framed … in broad terms with a certain amount of . . ‘overkill”. Lord Walker and Lord Hughes went on to say that ‘[although the statute has often been described as ‘draconian’ that cannot be a warrant for abandoning the traditional rule that a penal statute should be construed with some strictness’, adding that, ‘subject to this and to [the Human Rights Act 1998], the task of the Crown Court judge is to give effect to Parliament’s intention as expressed in the language of the statute. The statutory language must be given a fair and purposive construction in order to give effect to its legislative policy”.
Lord Neuberger, President, Lord Mance, Lord Reed, Lord Hughes, Lord Toulson
[2015] UKSC 73, [2015] WLR(D) 539, [2017] AC 105, [2016] 2 WLR 37, [2016] Lloyd’s Rep FC 41, [2016] 1 Cr App R (S) 60, [2016] Crim LR 356, [2016] 4 All ER 521, UKSC 2013/0249
Bailii, Bailii Summary, WLRD, SC, SC Summary
Proceeds of Crime Act 2002
England and Wales
Citing:
Cited – Basso and Another v Regina CACD 19-May-2010
The defendants had been convicted of offences of failing to comply with planning enforcement notices (and fined andpound;10.00), and subsequently made subject to criminal confiscation orders. The orders had been made in respect of the gross income . .
Cited – Ahmad, Regina v SC 18-Jun-2014
The court considered the proper approach for the court to adopt, and the proper orders for the court to make, in confiscation proceedings where a number of criminals (some of whom may not be before the court) had between them acquired property or . .
At CACD – Harvey, Regina v CACD 3-Jul-2013
The defendant had been convicted of handling and receiving stolen goods. He now appealed from a confiscation order made under the 2002 Act. The defendant having admitted to benefiting from a criminal lifestyle, the court had to decide to what . .
Cited – Elida Gibbs Ltd v Commissioners Of Customs And Excise ECJ 24-Oct-1996
ECJ Where
(a) a manufacturer issues a money-off coupon, which is redeemable at the amount stated on the coupon by or at the expense of the manufacturer in favour of the retailer, (b) the coupon, which is . .
Cited – May, Regina v HL 14-May-2008
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the . .
Cited – Waya, Regina v SC 14-Nov-2012
The defendant appealed against confiscation orders made under the 2002 Act. He had bought a flat with a substantial deposit from his own resources, and the balance from a lender. That lender was repaid after he took a replacement loan. He was later . .
Cited – Salvesen v Riddell and Another; The Lord Advocate intervening (Scotland) SC 24-Apr-2013
The appellant owned farmland tenanted by a limited partnership. One partner gave notice and the remaining partners indicated a claim for a new tenancy. He was prevented from recovering possession by section 72 of the 2003 Act. Though his claim had . .
Cited – Commission v Netherlands ECJ 8-Nov-2001
ECJ Failure of a Member State to fulfil its obligations – Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive – National legislation allowing an employer to deduct, as input tax, a certain percentage of an . .
Cited – Regina v Smith (David Cadnam) HL 13-Dec-2001
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The . .
Cited – Edwards v Regina CACD 30-Nov-2004
The defendant appealed from a confiscation order. He was stopped attempting to import substantial quantities of tobacco. He said that since it had been taken at the port, he had not derived an benefit so as to allow an order.
Held: The appeal . .
Cited – Varma, Regina v SC 10-Oct-2012
The defendant had been convicted of offences under the 1979 Act, but then conditionally discharged. He had appealed against a confiscation order. The prosecutor now appealed against an order quashing the confiscation.
Held: The appeal was . .
Cited by:
Cited – National Aids Trust v National Health Service Commissioning Board (NHS England) Admn 2-Aug-2016
NHS to make drug available
The claimant charity said that drugs (PrEP) prophylactic for AIDS / HIV should be made available by the defendant and through the NHS. The respndent said that the responsibility for preventative medicine for sexual health lay with local authorities. . .
Lists of cited by and citing cases may be incomplete.
Criminal Sentencing, VAT, Human Rights
Updated: 08 January 2022; Ref: scu.556976
ECJ (Judgment) Reference for a preliminary ruling – Sixth VAT Directive – Exemptions – Article 13B(d)(6) – Special investment funds – Meaning – Investments in immovable property – Management of special investment funds – Meaning – Actual management of a property
C-595/13, [2015] EUECJ C-595/13, ECLI:EU:C:2015:801
Bailii
European
VAT
Updated: 08 January 2022; Ref: scu.556759
Lord Justice Green,
Lord Justice Arnold,
And,
Lord Justice Snowden
[2021] EWCA Civ 1941
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.670503
Application of the exemption from VAT in Article 132(1)(i) of the Principal VAT Directive (2006/112/EC) (formerly Article 13A(1)(i) of the Sixth VAT Directive (77/388/EEC)) to certain supplies made by the respondent College namely: ‘the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects.’
Sir Terence Etherton Ch, Patten, Christopher Clarke LJJ
[2015] EWCA Civ 1196
Bailii
England and Wales
VAT, Education
Updated: 07 January 2022; Ref: scu.556456
Vat – Input Tax : Other
[2015] UKFTT 593 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556418
Vat – Penalties : Default Surcharge
[2015] UKFTT 595 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556419
Vat – Zero-Rating : Building Work
[2015] UKFTT 620 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 07 January 2022; Ref: scu.556421
Vat – Penalties : Reasonable Excuse
[2015] UKFTT 619 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556423
Vat – Supply : Single or Multiple – VAT – Development of a ‘holiday village’ – Whether a single supply of zero rated construction services or taxable composite supply of construction services and procuring transfer of leasehold interest in completed lodge – Appeal dismissed
[2015] UKFTT 605 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 07 January 2022; Ref: scu.556405
FTTTX VAT and Income tax – whether turnover under declared – assessment of turnover and profits for five year period by HMRC using business economics exercise and mark-up of purchases – Appellant providing a sales re-statement exercise based on a detailed analysis of primary records for one full year – whether HMRC correctly assessed turnover and profits to best judgement – no – appeal allowed
[2015] UKFTT 546 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556395
Vat – Repayment Claim Under Thirteenth Vat Directive (86/560/EC) – Incorrect supporting documents provided – Claim re-submitted with correct documentation – Whether claim made within statutory time limit – No – Appeal dismissed
[2015] UKFTT 606 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556404
FTTTx VAT – tri-partite arrangement – temps carrying out work for clients of employment business – whether decision in Reed Employment should be followed – no – Redrow, Baxi, Aimia and WHA applied – whether economic reality inconsistent with contractual position – no – appeal dismissed
[2015] UKFTT 600 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556398
Vat – Penalties : Reasonable Excuse – VAT – the whole surcharge – Late Payment – whether reasonable excuse – no – appeal dismissed.
[2015] UKFTT 608 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556401
Vat – Penalties : Reasonable Excuse
[2015] UKFTT 609 (TC)
Bailii
England and Wales
VAT
Updated: 07 January 2022; Ref: scu.556410
VALUE ADDED TAX – DIY House Builders Scheme – construction of a dwelling and a garage – claim of input VAT refund under s 35 VATA – occupation for over 8 years before sale – Certificate of Completion applied for in order to sell the home property – whether the claim time-barred – determination of ‘completion’ for the purposes of reg 201 of the 1995 Regulations – appeal allowed
[2019] SFTD 1171
Bailii
England and Wales
VAT, Construction
Updated: 07 January 2022; Ref: scu.641241
ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 13(1) – Treatment as a non-taxable person – Concept of ‘body governed by public law’ – Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores – Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region
C-174/14, [2015] EUECJ C-174/14
Bailii
European, VAT
Updated: 05 January 2022; Ref: scu.554142
VAT – default surcharge – late payment – unaware of due date – whether reasonable excuse – no
[2018] UKFTT 767 (TC)
Bailii
England and Wales
VAT
Updated: 05 January 2022; Ref: scu.632468
ECJ Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2(1)(c) and 135(1)(d) to (f) – Services for consideration – Transactions to exchange the ‘bitcoin’ virtual currency for traditional currencies – Exemption
C-264/14, [2015] EUECJ C-264/14, ECLI:EU:C:2015:718
Bailii
European, VAT
Updated: 05 January 2022; Ref: scu.553711
UTLC LANDLORD AND TENANT – service charges – whether VAT on services provided by managing agent to landlord recoverable as service charges – scope of VAT Notice 48: extra statutory concession para 3.18 – concession only applies to mandatory service charges and does not extent to services supplied to a landlord by third parties
[2015] UKUT 495 (LC)
Bailii
England and Wales
Landlord and Tenant, VAT
Updated: 05 January 2022; Ref: scu.553590
VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were co311ected with fraud – whether extension to contra-trading transactions compatible with the right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed
[2015] UKUT 311 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553183
VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
[2015] UKUT 0421 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553197
UTTC VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer
[2015] UKUT 368 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553178
UTTC VAT – whether face-value vouchers issued by appellant companies constitute ‘any 5 security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no – redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed
[2015] UKUT 343 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553193
VAT – input tax – endowment fund for benefit of university – investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees – whether fund management fees are overheads – yes – whether fund management services have direct and immediate link with economic activity of university as a whole – yes – appeal dismissed
[2015] UKUT 305 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553182
UTTC VAT – exemption for supplies of certain services closely linked to sport or physical education – article 132(1)(m), Principal VAT Directive – entry fees for duplicate bridge tournaments – whether contract or duplicate bridge is a ‘sport’ within the meaning of article 132(1)(m) – reference to CJEU
[2015] UKUT 401 (TCC)
Bailii
England and Wales
VAT, European
Updated: 04 January 2022; Ref: scu.553187
VAT – Exemptions – Insurance – Article 135 (1)(a) VAT Directive – Item 4 group 2 sch 9 VAT Act 1994 – insurance intermediaries – whether appellant was an ‘insurance agent’
[2015] UKFTT 469 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553148
ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 9(1) – Article 13(1) – Taxable persons – Interpretation of the word ‘independently’ – Municipal body – Economic activities carried out by an organisational entity of a municipality other than as a public authority – Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 – Articles 4(2) and 5(3) TEU
V. Skouris, P
C-276/14, [2015] EUECJ C-276/14, ECLI:EU:C:2015:635
Bailii
European, VAT
Updated: 04 January 2022; Ref: scu.552800
FTTTx VATA 1994 – Schedule 10 paragraph 7(1) – Schedule 8 Group 5 note 6 – Articles 2, 9, 32 and 33 of the VAT Directive – assessment for output tax on seller in respect of sale of property to a charity – charity having objects of providing facilities for and furthering religious education and doctrine of Orthodox Church – seller had elected to opt to tax property – output tax not charged in reliance upon charity’s declaration of intended use for ‘relevant charitable purpose’ – whether in fact the property was to be used ‘otherwise than in the course or furtherance of the business’ – no – whether charity carrying on as a business activity – yes – whether temporary rental of rooms was ‘business use’ so as to prevent disapplication of option to tax – yes – Appeal dismissed
[2015] UKFTT 449 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552723
FTTTx VAT- MTIC fraud – contra trading -denial of input tax – 52 transactions by three Appellants – common director – transactions connected with fraudulent tax losses-whether knew or should have known so connected – Kittel and Mobilx considered — lack of commercial negotiations – lack of due diligence – basic contractual documentation – HELD – knew deals connected with fraud – appeals dismissed.
[2015] UKFTT 442 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552725
FTTTx VAT -whether quantities of coal said to have been delivered from Northern Ireland to the Republic of Ireland were in fact so delivered and thus qualified for zero-rating; Public Notice 725 requirements for zero-rating of VA
[2015] UKFTT 456 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552717
FTTTx VALUE ADDED TAX – transfer of machinery forming part of the assets of a business – transfer taking place as part of a settlement agreement – whether a supply – Para 5 Schedule 4 VAT Act 1994 – appeal dismissed
[2015] UKFTT 463 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552720
FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took reasonable care to avoid the inaccuracy? – Yes – Appeal allowed
[2015] UKFTT 460 (TC)
Bailii
Value Added Tax Act 1994 35
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552709
VAT – default surcharge – late return and payment – direct debit method – tough trading conditions – whether reasonable excuse – no – payment one day late – whether penalty disproportionate – no – appeal dismissed
[2015] UKFTT 450 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552704
VAT – Input Tax -transactions in televisions – whether appellant knew or should have known its transactions were connected to fraudulent evasion of tax – yes – appellant should have known – appeal dismissed
Default surcharge – whether appellant’s disputed earlier VAT repayment claims which were later allowed by HMRC meant that there was no ‘outstanding VAT’ for purposes of default surcharge provisions or that the appellant had a reasonable excuse for not paying VAT due in respect of later periods – no – appeal dismissed
[2015] UKFTT 457 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552703
Value Added Tax – golf club – refurbishment of chairs and replacement curtains in a clubhouse bar and lounge area – maintenance and repair of a lift – whether used or to be used exclusively by the club in making taxable supplies – direct and immediate link to taxable supplies and exempt supplies – appeal dismissed
[2015] UKFTT 446 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552705
VAT – INPUT TAX – repayment supplement – whether repayment supplement payable in respect of VAT credit claimed other than in VAT return – held yes – appeal allowed
[2012] UKFTT 604 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.466181
Renewed application for leave to appeal against determination of liability for VAT.
Lloyd LJ
[2008] EWCA Civ 1106
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.276930
reasonable excuse appeal
[2005] UKVAT V19332
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.238055
FTTTx VAT – zero-rating – construction services – item 2 Group 5 Schedule 8 VATA 1994 – whether supply for relevant charitable purpose- whether supply to registered community amateur sports club made to a charity- appeal dismissed
[2015] UKFTT 421 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 03 January 2022; Ref: scu.552004
VAT – surcharge – reasonable excuse – appeal partially conceded by HMRC – remainder appeal refused
[2015] UKFTT 428 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.552002
FTTTx VAT – input tax – legal and other professional services supplied in connection with legal proceedings to remove minority shareholder in family company – whether supplied ‘to’ the appellant and for the ‘purposes’ of the appellant’s business – no – appeal dismissed
[2015] UKFTT 431 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551993
VAT and CUSTOMS DUTY – whether goods where over 100 years old -held – yes – whether HMRC was unreasonable to conclude they were not over 100 years old – held – no – appeal partially allowed
[2015] UKFTT 430 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551996
FTTTx VAT – Default Surcharge – reasonable excuse – insufficiency of funds – whether trading conditions and economic climate relevant – Value Added Tax Act 1994, Section 71(1)(a) – No – appeal dismissed
[2015] UKFTT 425 (TC)
Bailii
Value Added Tax Act 1994 71(1)(a)
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.552003
ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 24(1), 25(b), 62(2), 63 and 64(1) – Meaning of ‘supply of services’ – Subscription contract for the supply of consulting services – Chargeable event – Need for proof of the actual supply of services – Chargeability of the tax
C-463/14, [2015] EUECJ C-463/14, ECLI:EU:C:2015:542
Bailii
Directive 2006/112/EC
European, VAT
Updated: 03 January 2022; Ref: scu.551986
Vat – Penalties : Default Surcharge – VAT – default surcharge-adverse trading conditions-CIS refund delayed by HMRC-whether reasonable excuse-amount of surcharge
[2015] UKFTT 415 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551555
FTTtx Vat – Penalties : Reasonable Excuse – VAT – default surcharge – ss59 and 71, Value Added Tax Act 1994 – reasonable excuse – incorrect advice by a taxpayer’s accountant – incorrect information provided to the taxpayer’s accountant by HMRC over two years earlier – appeal dismissed
[2015] UKFTT 379 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551560
FTTx Vat – Administration : Collection and Enforcement – VAT – notice of requirement to provide security – whether the decision of HMRC to require security in respect of the VAT obligations of the company was reasonable – yes
[2015] UKFTT 411 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551556
FTTTx Vat – Penalties : Default Surcharge – VAT – default surcharge – late payment of VAT – trader’s belief that cheques paid in at local branch would clear on the day they were paid in – whether reasonable excuse for late payment – appeal dismissed
[2015] UKFTT 408 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551558
FTTTx Vat – Penalties : Misdeclaration – VAT – strike out application – misdeclaration penalty assessed following strike out of MTIC appeal – appellant seeking to argue in penalty appeal that there was no connection to fraud and no knowledge or means of knowledge – whether abuse of process – yes, except for case that appellant had no actual knowledge -whether no actual knowledge could be a reasonable excuse – no, as test objective – other grounds also had no reasonable prospect of success – all grounds of appeal struck out save that appellant entitled to put case that penalty is disproportionate
[2015] UKFTT 410 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551535
FTTTx Vat – Avoidance : Other – Value Added Tax – Kittel challenge, assessing the Appellant to recover input tax that the Appellant had deducted between mid-2007 and 2010 (generally reducing output tax liabilities in its 3-monthly periods, but occasioning repayments in four periods) when the Appellant knew that the associated company that had made the supplies generating the input tax had neither filed any returns since July 2007, nor paid any VAT – whether the loss of the VAT by the non-payment by the associated company had been fraudulent – Appeal dismissed
[2015] UKFTT 406 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551543
FTTTx VAT – Appeals : Extension of Time – VAT -Strike out application – output tax reclaim relating to temporary green fees – time limits – reasons for making late application – dispute as to whether HMRC correspondence received – later correspondence from HMRC not acted on -significant delay in making appeal – strike out allowed.
[2015] UKFTT 382 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551552
FTTTx Vat – Consideration : Discounts – VALUE ADDED TAX – taxable amount – reduction in price following supply – Article 90 Principal VAT Directive – payment of commission to agents by third party who had purchased supplier’s book debts – payments in excess of third party’s obligations – supplier claiming repayment of output tax on basis price was reduced – appeal dismissed
[2015] UKFTT 376 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551549
FTTTx Value Added Tax : Diy Builders Scheme – VALUE ADDED TAX D DIY Builders scheme D s 35 VATA 1994 D claim withdrawn because HMRC evidence requirements could not be met D Penalty under Schedule 24 Finance Act 2007 D whether inaccuracy in document caused by failure to take reasonable care D No, because no inaccuracy D if inaccuracy, no failure to take reasonable case – appeal upheld.
[2015] UKFTT 412 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 03 January 2022; Ref: scu.551540
FTTTx Vat – Penalties : Default Surcharge – VAT – default surcharges – section 7 Interpretation Act – cases of Medway and Adplates considered – appellant failed to prove notices not received – no reasonable excuse – appeal dismissed
[2015] UKFTT 414 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551541
FTTTx Vat – Penalties : Default Surcharge – Surcharges assessed for two periods – reasonable excuse – honest and reasonable belief that tax not due – no reasonable excuse – errors made by book-keeper – no reasonable excuse – electronic payment by Faster Payments on a Friday – deemed receipt on a weekend – reasonable excuse – appeal dismissed for one period and allowed for the other
[2015] UKFTT 385 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551534
FTTTx Vat – Supply : Pre-Registration – VAT – supplies of goods received and sold prior to registration – whether input tax can be claimed after registration – whether UK law in line with EU Directive -Held – UK and EU law aligned – pre-registration input tax not available for use against post registration supplies – appeal dismissed.
[2015] UKFTT 418 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551532
FTTTx VAT – zero-rating – construction by a football club of a clubhouse on a sportsground – whether intended for use ‘as a village hall or similarly in providing social or recreational facilities for a local community’ – VATA Sch 8, Group 5, item 2 and note 6(b) – Appeal allowed
[2015] UKFTT 378 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 03 January 2022; Ref: scu.551529
FTTTx Value Added Tax – VAT Group registration – Second challenge of a refusal on the part of HMRC to admit two group companies into the VAT group on a retrospective basis – problems created by errors made by companies in the Appellant group, particularly during a period where there had been numerous changes of personnel in the finance department – Appeal allowed
[2015] UKFTT 405 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551531
FTTTx VAT – Retailer Vouchers – Schedule 10A VATA – purchase by appellant both direct from retailers and from intermediate supplier – whether any input VAT arising on purchases direct from retailers – whether input VAT (either on direct or intermediary purchases) recoverable by appellant – appeal allowed in principle
[2015] UKFTT 409 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551528
FTTTx VAT default surcharges for late payment – late filing of return online permitted and insufficiency of funds to pay accumulated VAT- possible offset of subsequent taxes against VAT due – whether a reasonable excuse – no – appeal dismissed
[2015] UKFTT 370 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551521
FTTTx VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on ‘subsequent’ sale of vouchers – Parties directed to ‘use best endeavours’ to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – Schedule 10A Value Added Tax Act 1994
[2015] UKFTT 390 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551524
ECJ Judgment – Reference for a preliminary ruling – VAT – Sixth Council Directive 77/388/EEC – Article 17 – Right to deduction – Partial deduction – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries – Services supplied to subsidiaries – Subsidiaries constituted in the form of partnerships – Article 4 – Establishment of a group of persons capable of being regarded as a single taxable person – Conditions – Need for a relationship of subordination – Direct effect
C-108/14, [2015] EUECJ C-108/14, ECLI:EU:C:2015:496
Bailii
Sixth Council Directive 77/388/EEC 817
European, VAT
Updated: 03 January 2022; Ref: scu.550990
FTTTx VAT – Supply of medical care-dentists supplying services from company via partnership to NHS Trust – standard rated supply of staff or exempt supply of medical care – held – supply of medical care -number of suppliers in chain did not change nature of supply – no evidence that partnership exercised control over dentists’ work activities – appeal allowed.
[2015] UKFTT 364 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.550632
FTTTx VAT – INPUT TAX – Article 5 of VAT (Special Provisions) Order 1995 – whether sale of assets to the appellant was the transfer of a business as a going concern and not to be treated as a supply of goods – appeal dismissed
[2015] UKFTT 358 (TC)
Bailii
VAT (Special Provisions) Order 1995
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.550629
VALUE ADDED TAX – Refund on construction of building – Original planning permission for annex – Building Control required further work to be done on basis was new dwelling – Appellant carried out works – Retrospective planning permission for new dwelling granted – Local authority would not use its powers under s.73A of the Town and Country Planning Act 1990 to backdate it to start of work – Whether Appellant caught by Note 2(d) of Group 5 of Sch. 8 of VATA
[2010] UKFTT 526 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.426650
FTTTx VAT – assessment – dishonest evasion penalty – alleged suppression of takings in relation to appellant’s off-licence business- appeal against assessment and penalty dismissed subject to further consideration of whether certain VAT periods within relevant time limits
[2015] UKFTT 352 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.550569
FTTTx VAT – online filing – obligation to tick a box stating taxpayer had read HMRC’s terms and conditions for online filing – whether Tribunal had jurisdiction to consider whether lawful for HMRC to impose the obligation – yes – whether it was lawful – no – penalty for not filing online discharged
[2015] UKFTT 353 (TC)
Bailii
England and Wales
VAT, Taxes Management
Updated: 02 January 2022; Ref: scu.550560
FTTTx Vat – Input Tax : Business Purposes – VAT – input tax – whether input tax on costs of installation of kitchen and catering facilities undertaken by third party attributable to taxable bar sales and supplies – no – VATA s 24 and s 26 – appeal not allowed
[2015] UKFTT 335 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.550303
FTTTx Vat – Penalties : Penalty for non-compliance with information notice – Schedule 36 Finance Act 2008 – notice requiring production of documents by post or email – whether notice valid – whether appellant complied or had reasonable excuse for failure to comply – appeal dismissed
[2015] UKFTT 327 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.550287
FTTTx VALUE ADDED TAX – default surcharge – Section 59 Value Added Tax Act 1994 – whether there was a reasonable excuse for the default – no – whether the penalty was disproportionate to the default – no – appeal dismissed
[2015] UKFTT 297 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.550289
FTTTx VAT – construction – zero-rating – retention of half of front facade of dwelling to preserve party wall – whether property ‘demolished completely to ground level’ – no – relevance of VAT Notice 708 – appeal dismissed
[2015] UKFTT 296 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.550281