VAT – default surcharge – reasonable excuse – appeal dismissed
[2014] UKFTT 953 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537682
VAT – default surcharge – reasonable excuse – appeal dismissed
[2014] UKFTT 953 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537682
VAT default surcharges – conjoined appeals relating to three separate VAT quarter – whether reasonable excuse late payment – insufficiency of funds – whether reasonable excuse – yes – whether time to pay arrangement in place – Appeal allowed in part
[2014] UKFTT 936 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537672
VAT – claim to recover input tax incurred by bank in providing deposit accounts – deposit accounts provided ‘free of charge’ to bank’s customers – whether supply for consideration – yes – whether consideration capable of valuation – yes – appeal dismissed
[2014] UKFTT 938 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537674
FTTTx VAT – DIY Builders Scheme – s35 VATA – Appellant received supplies of hire equipment and muckaway services – VAT refund refused – whether HMRC had correctly applied the legislation – yes – Appeal dismissed
[2014] UKFTT 956 (TC)
Bailii
England and Wales
Construction, VAT
Updated: 22 December 2021; Ref: scu.537663
FTTTX VAT default surcharge – VAT not paid on time due – four defaults under appeal – Appellant’s managing director suffered medical conditions which may have affected his ability to manage the business – whether reasonable excuse – on the facts no – whether surcharges disproportionate – no – for one default a direct debit set up by Appellant had not been applied by HMRC because it was set up after the return was submitted – this constituted a reasonable excuse – Appeal allowed in part
[2014] UKFTT 946 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537665
VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – whether penalty excessive – no – appeal dismissed
[2014] UKFTT 937 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537669
VATA 1994 ss 3, 4 and 73 and Sch 1 – liability to registration – whether goods included with services – assessment to ‘best judgment’ – appeal dismissed
[2014] UKFTT 952 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537666
VAT – taxpayer issued invoices to client which were unpaid – taxpayer eventually issuing legal proceedings against client – taxpayer de-registered – out of court settlement reached for lesser amount than amount of invoices – taxpayer issuing credit note for balance – HMRC refusing to repay balance of VAT – appeal allowed
[2014] UKFTT 957 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537664
VAT – Procedure – application for strike out of appeal submitted 13 years late – s 83G VATA 1994 – criteria to be adopted – proceedings struck out
[2014] UKFTT 955 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537668
Value Added Tax – Default surcharge – Appeal dismissed
[2014] UKFTT 932 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537659
VAT – SUPPLY – whether a particular type of motor vehicle finance agreement, called ‘Agility’, was a supply of goods or services
[2014] UKUT 200 (TCC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537620
ECJ Reference for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-Community transactions – Purchaser not registered for VAT purposes – Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative – Principles of proportionality, legal certainty and protection of legitimate expectations – Direct effect
C-492/13, [2014] EUECJ C-492/13
Bailii
Directive 2006/112/EC 138(1)
European
VAT
Updated: 22 December 2021; Ref: scu.537478
FTTTx VALUE ADDED TAX – claim to repayment under section 80(1A) VATA 1994 – claim capped by section 80(4) – effect of the transfer of a going concern on entitlement to make that claim considered – appeal had no reasonable prospect of success – appeal struck out
[2014] UKFTT 905 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.537250
VAT – default surcharge – late payment – payment on account regime – no seven day grace period for online payment -discriminatory- funds held in account charged by bank – late payment due to issue with bank – held- Tribunal no jurisdiction to consider concessionary treatment applied by HMRC – no evidence that late payment only due to late release of funds by bank – no reasonable excuse – appeal dismissed.
[2014] UKFTT 906 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.537259
VAT – transfer as a going concern – Fleming claim – person – Section 24 FA 1989 – entitlement to claim – no – appeal dismissed
[2014] UKFTT 907 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.537252
FTTTx VAT – Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – Proportionality – appeal dismissed
[2014] UKFTT 920 (TC)
Bailii
Value Added Tax Act 1994 59
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.537265
FTTTx VAT – output tax – motor yacht acquired, intended to be used for chartering business with some private use – input tax on purchase of vessel recovered in full – no material records of private use – whether appropriate to apply Lennartz method of accounting for output tax – whether input tax should instead have been apportioned – whether assessment out of time under s 73(6)(b) VATA – appeal allowed in part
[2014] UKFTT 896 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536756
FTTTx VALUE ADDED TAX – preliminary issue – jurisdiction of the First-tier Tribunal – VAT assessment pursuant to section 73(1) VATA 1994 – appeal pursuant to section 83(1)(p) VATA 1994 – whether jurisdiction to consider HMRC’s discretion to make an assessment – legitimate expectation – no jurisdiction – appeal dismissed
[2014] UKFTT 904 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536744
ECJ Advocate General’s Opinion – VAT – Transitional arrangements for trade between Member States – Goods dispatched or transported within the European Union – Fraud in the Member State of arrival – Consideration of fraud in the exporting Member State – Exemption ‘
M Maciej Szpunar
C-131/13, [2014] EUECJ C-131/13 – O, [2014] EUECJ C-131/13
Bailii, Bailii
European, VAT
Updated: 21 December 2021; Ref: scu.536722
VALUE ADDED TAX – whether operating a trade of buying and selling used cars and car parts – no – whether liable to be registered for VAT – no – whether assessment made to best judgement – no – whether penalty due under VAT Section 67(1) – no – appeal allowed.
[2014] UKFTT 875 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536508
Judgment – Reference for a preliminary ruling – Sixth VAT Directive – Article 5(7)(a) – Taxable transactions – ‘Supplies made for consideration’ – First occupation by a municipal authority of premises built for it on land belonging to it – Activities engaged in as a public authority and as a taxable person
C-92/13, [2014] EUECJ C-92/13
Bailii
European, VAT
Updated: 21 December 2021; Ref: scu.536519
FTTTx VAT – mixed bag of benefits to supporters making ‘donations’ to charity – whether benefits supplied ‘for’ the ‘donations’ – yes – whether single or multiple supplies – single – whether element of single supply could be zero rated – no – nature of single supply – standard rated – appeal dismissed
[2014] UKFTT 876 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536514
VALUE ADDED TAX – assessment under section 73 VATA – under-declared takings – clearly there were under-declared takings – what the correct amount of the assessment ought to be having regard to the evidence – found the correct amount was less than the amount assessed and the assessment reduced accordingly – appeal allowed in part
[2014] UKFTT 871 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536511
VAT — receipts from Apple stores for 1216 IPhones – receipts not valid invoices for purposes of regulation 14 of the value added tax regulations 1995 (as amended )- HMRC declined to exercise discretion under section 29 of the value added tax act 1954- 55% of receipts unnamed – legitimacy of the transactions in doubt – appeal dismissed.
[2014] UKFTT 874 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536507
Value Added Tax – Default Surcharges – Appeal dismissed
[2014] UKFTT 867 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536502
Reasonable excuse appeal
[2005] UKVAT V19378
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.238079
ECJ Sixth VAT Directive – Article 13B(c) – Exemptions – Exemption of supplies of goods excluded from the right to deduct – Resale of motor cars purchased second-hand by a leasing company – Article 26a – Special arrangements for sales of second-hand goods.
[2006] CEC 404, [2005] EUECJ C-280/04, [2005] ECR I-10683, [2006] STI 39, [2006] STC 1744
Bailii
European
Cited by:
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 21 December 2021; Ref: scu.235855
Reasonable excuse appeal
[2005] UKVAT V19380
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.238112
Fleming’ claim – Application to make a late appeal – Application dismissed
[2021] UKFTT 333 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.669758
VAT – Late payment – Money owed by customers to appellants promised but not paid in time – Said to be circumstances beyond appellants’ control – Whether reasonable excuse – No – Appeal dismissed
[2014] UKFTT 283 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.525278
Lewison J said: ‘The court is often called upon to decide whether a written contract falls within a particular legal description. In so doing the court will identify the rights and obligations of the parties as a matter of construction of the written agreement; but it will then go on to consider whether those obligations fall within the relevant legal description. Thus the question may be whether those rights and obligations are properly characterised as a licence or tenancy (as in Street v Mountford [1985] AC 809); or as a fixed or floating charge (as in Agnew v IRC [2001] 2 AC 710), or as a consumer hire agreement (as in TRM Copy Centres (UK) Ltd v Lanwall Services Ltd [2009] 1 WLR 1375). In all these cases the starting point is to identify the legal rights and obligations of the parties as a matter of contract before going on to classify them.’
Lewison J
[2009] EWHC 2694 (Ch), [2009] BVC 924, [2010] STC 214, [2009] NPC 121
Bailii
England and Wales
Citing:
At VDT – A1 Lofts Ltd and A1 Loft Conversions Ltd v Revenue and Customs VDT 3-Dec-2008
FTTx VALUE ADDED TAX – Supply of services – Loft conversions – Taxpayer agreed with contractors they would be paid by clients out of clients’ accounts – Whether taxpayer project manager on clients’ behalf – . .
Cited by:
Cited – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Cited – Uber Bv and Others v Aslam and Others CA 19-Dec-2018
Uber drivers are workers
The claimant Uber drivers sought the status of workers, allowing them to claim the associated statutory employment benefits. The company now appealed from a finding that they were workers.
Held: The appeal failed (Underhill LJ dissenting) The . .
Lists of cited by and citing cases may be incomplete.
VAT, Construction
Updated: 20 December 2021; Ref: scu.377352
INPUT TAX – MTIC fraud – whether the Appellant knew or ought to have known of the connection to fraud – yes in relation to ought to have known, and the same with actual knowledge if blind-eye knowledge suffices – appeal dismissed
[2010] UKFTT 470 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.426648
VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether advertising services supplied to UK business – whether UK business made supplies of loan broking services – whether scheme an abuse
[2010] SFTD 836, [2010] STI 2552, [2010] UKFTT 183 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.422195
Sales J
[2009] EWHC 455 (Ch), [2009] STI 687, [2009] NPC 42, [2009] BVC 338, [2009] STC 1324, [2009] BTC 5339
Bailii
England and Wales
VAT, Construction
Updated: 20 December 2021; Ref: scu.317983
Value Added Tax – zero-rating – construction of buildings for a relevant residential purpose – whether an ‘annexe’ or separate building – VATA 1994, Schedule 8, Group 5, Item 2 and Note (16) – Appeal allowed.
[2005] UKVAT V19131
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.229557
REQUIREMENT TO GIVE SECURITY – transfer of going concern from administration – monitored – poor compliance – appeal dismissed
[2005] UKVAT V19349
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.238039
Default Surcharge: Insufficiency of funds; genuine distress; VAT on unpaid invoice repayable; Appeal allowed in part; refund in part.
[2005] UKVAT V19291
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.237996
FTTTx VALUE ADDED TAX – financial transactions – exemption – Article 135(1)(d) Principal VAT Directive – card handling services – nature of services – whether transactions concerning payments – scope of exemption – questions to be referred to the CJEU for a preliminary ruling – whether in any event to be excluded from exemption as debt collection – abuse of rights
[2014] UKFTT 856 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536410
ECJ Reference for a preliminary ruling – VAT – Sixth Directive 77/388/EEC – Article 11C(1), first subparagraph – Direct effect – Reduction of the taxable amount – Two transactions concerning the same goods – Supply of goods – Cars, sold on a hire purchase basis, repossessed and sold at auction – Abuse of rights
ECLI:EU:C:2014:2131, C-589/12, [2014] EUECJ C-589/12
Bailii
Sixth Directive 77/388/EEC 11C(1)
European, VAT
Updated: 20 December 2021; Ref: scu.536392
FTTTx VAT – deregistration – fall in Appellant’s sales to below the threshold -application to deregister – retrospective deregistration whilst entitled but not liable to be registered – no – appeal dismissed
[2014] UKFTT 831 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536206
FTTTX VAT – Notice of Requirement to provide security – protection of Revenue – connection with businesses which failed to honour VAT obligations – cash business with collection of VAT not paid – Whether Respondents actions in seeking security and the quantum thereof reasonable – yes – Appeal dismissed – VATA 1994 Sch 11 para 4
[2014] UKFTT 832 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536200
ECJ Preliminary ruling – Article 99 of the Rules of Procedure of the Court – VAT – Directive 2006/112 / EC – Article 183 – Refund of excess VAT – National legislation excluding the payment of default interest on non-recoverable VAT within a reasonable time due to be contrary to EU law requirement – Principle of equivalence
C-654/13, [2014] EUECJ C-654/13 – CO
Bailii
Directive 2006/112/EC 183
European, VAT
Updated: 20 December 2021; Ref: scu.536190
FTTTx VAT – zero-rating for construction of new building – planning permission for extension and alteration – building demolished in substance save for part of facade -whether supply was of construction of new building or alteration of existing building -whether retention of facade was condition of planning permission – HELD -retention of facade not explicit or implicit condition of planning permission – not supply of new building – appeal dismissed.
[2014] UKFTT 833 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536197
FTTTx VALUE ADDED TAX – default surcharge – late payment – complicated history leading to confusion for trader – no reasonable excuse for default – comments on format of HMRC letters, but conduct of HMRC not within jurisdiction of the Tribunal – appeal dismissed
[2014] UKFTT 840 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536198
FTTTx VAT default surcharge – Appellant’s book-keeper was only individual in the company who was able to complete return and arrange payment of vat – book-keeper ill when vat due for payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed
[2014] UKFTT 877 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536044
FTTTx Value added tax – default surcharge – late payments – penalties 48% and 55% of pre-tax profits for quarter – proportionality of penalty – Total Technology – cumulative effect of defaults – circumstances of case – appeal dismissed
[2014] UKFTT 816 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536035
FTTTx Default surcharge – payment made late in several instalments all received after the due date – faster payment system – payment due on Saturday and first payment received on Sunday – appeal dismissed – no reasonable excuse
[2014] UKFTT 803 (TC)
Bailii
VAT
Updated: 20 December 2021; Ref: scu.535975
The taxpayer company sought permission to appeal against refusal of its claim for onput tax after a finding that the claims arose after participation in clean scheme MTIC frauds, though where the claimants own involvement was not directly in the fraud.
[2014] ScotCS CSOH – 125
Bailii
Scotland
VAT
Updated: 20 December 2021; Ref: scu.535836
FTTTx VAT — Service charges in respect of accommodation units at golf resort — Some units timeshare units, others subject to 99 year leases — Whether units are ‘holiday accommodation’ (Group 1 of Schedule 9 VATA) — In the circumstances of the case, yes — Whether particular items in the service charges are disbursements — In the circumstances of the case, no — Appeal dismissed
[2014] UKFTT 743 (TC)
Bailii
VAT
Updated: 20 December 2021; Ref: scu.535818
FTTTx VALUE ADDED TAX – hire-purchase agreements – whether input tax on repossession costs fully allowable – subsequent adjustment to appellant’s VAT account – whether a decrease in consideration leading to an adjustment for the purposes of regulation 38 VAT Regulations 1995 – whether an entitlement to bad debt relief under section 36 VATA 1994 – whether valid claim or amendment to claim – appeal allowed
[2014] UKFTT 744 (TC)
Bailii
VAT Regulations 1995 38
VAT
Updated: 20 December 2021; Ref: scu.535800
FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed
[2014] UKFTT 767 (TC)
Bailii
Value Added Tax Act 1994 60 61
VAT
Updated: 20 December 2021; Ref: scu.535808
FTTTx VALUE ADDED TAX D input tax D denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others D alleged MTIC D whether shown that the AppellantOs transactions connected with fraudulent evasion of VAT D yes D whether Appellant ‘knew or should have known’ of fraud D yes D valid refusal of right to deduct D appeal dismissed
[2014] UKFTT 742
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535785
FTTTx VAT – penalty assessment for ‘prompted careless inaccuracy’ in VAT return – Appellant failed to notify HMRC that centrally issued assessments were too low – Appellant asserted that returns were completed in accordance with HMRC advice – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 735 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535790
FTTTx VAT – Whether reasonable excuse for late submission of 11 CIS returns during the period November 2011 to September 2012. Yes in part for the first three returns, no for the remainder. Whether special circumstances existed yes, penalty reduced.
[2014] UKFTT 725 (TC)
Bailii
VAT
Updated: 20 December 2021; Ref: scu.535795
UTTC Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law in refusing appellant’s application for costs
[2014] UKUT 362 (TCC)
Bailii
England and Wales
VAT, Costs
Updated: 20 December 2021; Ref: scu.535712
VALUE ADDED TAX – input tax – MTIC appeal – whether connection with fraud established – whether, if so, appellant should have known of that connection – inadequate explanation of F-tT’s reasoning and conclusions – whether evidence sufficient to support F-tT’s conclusions – yes – appeal dismissed
[2014] UKUT 328 (TCC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535704
ZERO-RATING – sales of cats and dogs by animal charity – whether cats and dogs given to the charity by persons other than original owner are donated – satisfied on the facts that the cats and dogs are donated – the sales not a result of an arrangement – Appeal allowed
[2008] UKVAT V20519
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.263927
The appellant chalenged a finding that it had been involved in a very substantial VAT fraud.
Patten, Underhill, Briggs LJJ
[2014] EWCA Civ 1108
Bailii
England and Wales
VAT
Updated: 18 December 2021; Ref: scu.535459
The claimant agreed to sell to the defendants a freehold property in Smethwick in the West Midlands. Completion took place on that same day. The central issue on this appeal is whether the defendants are liable to pay to the claimant the VAT charge on that transaction.
Arden, Kitchin, Gloster LJJ
[2014] EWCA Civ 1103
Bailii
England and Wales
Land, VAT
Updated: 18 December 2021; Ref: scu.535444
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 ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. The term ‘managed and administered on an essentially voluntary basis’ regarded directorship functions, such as the taking of central decisions and higher supervision, and not to the mere executing of decisions.
Europa Sixth VAT Directive – Article 13A(2)(a), second indent – Exempt transactions – Bodies managed and administered on a voluntary basis.
P. Jann, President of Chamber and Judges S. von Bahr and C. W. A.
Timmermans Advocate General F. G. Jacobs
Times 11-Apr-2002, C-267/00, [2002] EUECJ C-174/00, [2002] EUECJ C-267/00, C-174/00, [2002] QB 1252, [2002] QB 1272, [2002] STC 521, [2002] ECR I-3353, [2002] ECR I-3293, [2001] EUECJ C-267/00
Bailii, Bailii, Bailii
Council Directive 77/388/EEC 13(A)
European
Citing:
Reference from – Commissioners of Customs and Excise v Zoological Society of London Admn 13-Jul-1999
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 . .
Cited by:
Cited – Messenger Leisure Developments Ltd v Revenue and Customs CA 26-May-2005
The taxpayer supplied sports goods to members of a proprietary golf club.
Held: The company was not acting to supply sports facilities. The commercial purpose of the trade undermined the company’s claim to exemption. . .
Cited – Bournemouth Symphony Orchestra v Customs and Excise ChD 21-Jul-2005
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary.
Held: The board operated as would a commercial company. All . .
Cited – Bournemouth Symphony Orchestra v Revenue and Customs CA 9-Oct-2006
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 18 December 2021; Ref: scu.168141
Value added tax – Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC – Deduction of input tax – Incidental financial transactions – Calculation of the deductible proportion.
[1996] ECR I-3695, C-306/94, [1996] EUECJ C-306/94
Bailii
European
VAT
Updated: 18 December 2021; Ref: scu.161466
FTTTx VAT default surcharge – VAT payment one day late – limit imposed by Appellants bank caused temporary insufficiency of funds – whether reasonable excuse – no – whether surcharges disproportionate – no – appeal dismissed
Micheal S Connell TJ
[2014] UKFTT 722 (TC)
Bailii
England and Wales
VAT
Updated: 18 December 2021; Ref: scu.535346
FTTx VAT – time limits for assessment – whether assessment made more than one year after the HMRC officer had received ‘evidence of the facts sufficient in the opinion of the commissioners to justify the making of the assessments’ – held, yes – appeal allowed.
Redston TJ
[2014] UKFTT 702 (TC)
Bailii
VAT
Updated: 18 December 2021; Ref: scu.535352
VAT – Procedure – Application by appellant for extension of time to make appeal over three years out of time – No adequate explanation for delay – Application dismissed
Brooks J
[2014] UKFTT 708 (TC)
Bailii
VAT
Updated: 18 December 2021; Ref: scu.535351
FTTTx VAT – claim for repayment of over paid tax – appellant sought to justify claim on a different basis to the basis on which claim originally made – whether that was the making of a new claim out of time -Reed Employment considered – appeal allowed
Mosedale TJ
[2014] UKFTT 701 (TC)
Bailii
VAT
Updated: 18 December 2021; Ref: scu.535353
FTTTx VAT default surcharge – payment received by HMRC three days late – Appellant overlooked that last day for electronic payment fell on a weekend and that payment therefore fell due on last previous working day – whether reasonable excuse – no – Appeal dismissed
[2014] UKFTT 699 (TC)
Bailii
VAT
Updated: 18 December 2021; Ref: scu.535332
VAT default surcharge – insufficiency of funds – HMRC refused a time to pay arrangement – whether reasonable excuse – no – Appeal dismissed
[2014] UKFTT 710 (TC)
Bailii
England and Wales
VAT
Updated: 18 December 2021; Ref: scu.535330
The Court was asked whether Airtours was entitled to recover (as input tax) value added tax charged by PricewaterhouseCoopers LLP in respect of certain services provided by PwC and for which the appellant paid. The issue turned upon whether, for VAT purposes, PwC ‘supplied’ services to the appellant. The services were provided in the context of a large-scale restructuring of the appellant, at a time when its business was in financial crisis.
Held: (Majority) The issue turned on the interpretation of the Contract. In agreement with the Upper Tribunal, Moore-Bick and Vos LJJ held that the effect of the Contract was that PwC’s services were provided to the Engaging Institutions, and not to Airtours.
Dissenting, Gloster LJ concluded that ‘as a matter of construction of the Contract, and on analysis of the economic realities of the surrounding commercial arrangements, the appellant had a contractual right to require that the Services as described in the [Letter]’ were provided.
Moore-Bick, Gloster, Vos LJJ
[2014] EWCA Civ 1033, [2014] STI 2521, [2014] BVC 32, [2015] STC 61
Bailii
England and Wales
Citing:
At FTTTx – Airtours Holiday Transport Ltd v Revenue and Customs FTTTx 2-Oct-2009
VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed.
All that was required to establish its case was that it had ‘obtained anything at all that was used for the purpose of his business’ and ‘a supply of a . .
At UTTC – HM Revenue and Customs v Airtours Holidays Transport Ltd UTTC 8-Nov-2010
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the . .
Cited by:
AT CA – 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: 17 December 2021; Ref: scu.535251
FTTTx VAT – default surcharge – late payment – whether reasonable excuse – No – Section 71 Value Added Tax Act 1994 – Appeal dismissed
[2014] UKFTT 693 (TC)
Bailii
Value Added Tax Act 1994 71
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.535146
VAT – default surcharge – penalty – whether properly imposed
[2014] UKFTT 682 (TC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.535149
VAT – EC sales lists – penalty for late submission – whether reasonable excuse
[2014] UKFTT 684 (TC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.535150
VAT – zero rating – Item 2 Group 5 Schedule 8 VAT Act 1994 – construction works on an existing building – whether an extension or annexe – Notes (16) and (17) – if an annexe, whether conditions in Note (17) satisfied – appeal dismissed
[2014] UKFTT 685 (TC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.535143
VALUE ADDED TAX – Edwards v Bairstow – whether First-tier Tribunal erred in law in finding that that supplies shown on invoices did not take place – no – appeal dismissed
[2014] UKUT 252 (TCC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.534515