ECJ (Judgment Of The Court) Reference for a preliminary ruling – Value added tax – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs – Obligation to physically place the goods in the warehouse – Non-compliance – Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism

A. Borg Barthet, P
C-272/13, [2014] EUECJ C-272/13, ECLI:EU:C:2014:2091
Bailii
Sixth Directive 77/388/EEC, Directive 2006/112/EC
European

VAT

Updated: 17 December 2021; Ref: scu.534447

FTTTx Value Added Tax – zero rated exports – lack of evidence of removal from UK – payment in cash in euros – cash used to settle sterling accounts – documentation supplied almost two years later – no witnesses on behalf of appellant

[2014] UKFTT 658 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534277

FTTTx VATA 1994 Sch 10 – lease and sale by pension trustee – retrospective acceptance of option to tax land – whether sale grant made by person exercising option – whether prior permission needed – revised texts of Sch 10 – appeal dismissed

[2014] UKFTT 646 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534271

FTTTx VAT – default surcharge – penalty – whether properly imposed – whether reasonable excuse

[2014] UKFTT 648 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534283

FTTTx VALUE ADDED TAX: default penalty surcharge; unexpected departure of group accountant reasonable excuse-no; surcharge disproportionate-no.

[2014] UKFTT 645 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534274

FTTTx PAYE late payment penalty – Sch 56 FA 2009 – did a delay in repayment of VAT amount to reasonable excuse for late payment of PAYE – no – was penalty disproportionate or unfair – no- appeal dismissed

[2014] UKFTT 647 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534286

FTTTx Value Added Tax – Appeal against HMRC’s decision that supplies rendered (generally to local authorities) of accommodation for the homeless were exempt supplies of interests in land and not standard rated hotel supplies or supplies of accommodation in a ‘similar establishment’ – Appeal dismissed

[2014] UKFTT 674 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534263

FTTTx VAT – whether appellants had made a claim for the purpose of s 80 VATA – requirements for a claim – reg 37, VAT Regulations 1995

[2014] UKFTT 676 (TC)
Bailii

VAT

Updated: 17 December 2021; Ref: scu.534267

renewed application for injunctive relief requiring the Defendant, the Commissioners for Her Majesty’s Revenue and Customs (HMRC), to re-register it for VAT pending either: (a) the outcome of its application for judicial review of HMRC’s decision of 27 August 2021 to de-register it for the purposes of VAT (the Decision); and/or (b) pending the outcome of its appeal to the First-tier Tribunal (Tax) (the FtT) against the Decision and a related VAT assessment.

Mr Justice Julian Knowles
[2021] EWHC 3174 (Admin)
Bailii
England and Wales

VAT

Updated: 17 December 2021; Ref: scu.670094

VAT – Flat rate scheme – application to withdraw from scheme ab initio – invoiced supplies exceeding entry threshold for scheme – cash receipts always within threshold – correct method of calculating threshold – whether HMRC bound to agree to withdrawal ab initio

[2018] UKFTT 777 (TC)
Bailii
England and Wales

VAT

Updated: 16 December 2021; Ref: scu.632428

VAT – default surcharge – delay in information from accountant – whether reasonable excuse – no – appeal dismissed

[2018] UKFTT 750 (TC)
Bailii
England and Wales

VAT

Updated: 16 December 2021; Ref: scu.632453

FTTTx VAT – Cost – saving group exemption – whether exact reimbursement of share of joint expenses – No – Article 132, Council Directive 2006/112/EC and Section 31, Schedule 9 (Group 16) VATA 1994 – Appeal refused.

[2014] UKFTT 622 (TC)
Bailii

VAT

Updated: 16 December 2021; Ref: scu.533716

FTTTx Default surcharges – insufficiency of funds – time to pay agreements not appealable – VATA 1994 s59 and s71 – appeal dismissed

[2014] UKFTT 621 (TC)
Bailii

VAT

Updated: 16 December 2021; Ref: scu.533696

FTTTx VAT – item 2 Group 5 Sch 8 – building intended for relevant charitable or residential purpose
– whether use in course of an economic activity – Finland C-246/08 considered: whether supply for consideration is sufficient for economic activity
– whether accommodation used for Bible School and short conferences was residential accommodation for students or school pupils

[2014] UKFTT 626 (TC)
Bailii

VAT

Updated: 16 December 2021; Ref: scu.533690

FTTTx VAT – Default surcharge – Payment on Account Regime – VATA 1994 Section 59A – whether penalty of andpound;33,453 proportionate for failure to pay andpound;1.67 million less than one day late where company profits in excess of andpound;6 million – yes – Appeal refused.

[2014] UKFTT 614 (TC)
Bailii

VAT

Updated: 16 December 2021; Ref: scu.533693

VALUE ADDED TAX – Value Added Tax Act 1994 (VATA) Section 30, Schedule 8, Group 5, Note 22 – DIY Builders Scheme – refund to persons constructing certain dwellings – vehicle turntable – whether ordinarily incorporated test met -No – Appeal dismissed.

[2012] UKFTT 347 (TC)
Bailii
England and Wales

VAT

Updated: 15 December 2021; Ref: scu.462731

[2008] UKVAT V20518
Bailii
England and Wales

VAT

Updated: 15 December 2021; Ref: scu.263932

VAT DEFAULT SURCHARGE – appellant sought to introduce defaults not contained in notice of appeal – objection by respondents – objection upheld – case dismissed.

[2010] UKFTT 154 (TC)
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.422198

Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be validly applied. Value Added Tax Act 1994 s.80, Value Added Tax Regulations 1995 SI 1995/2518, Reg 29.

[2005] UKVAT V19372
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.238054

reasonable excuse appeal

[2005] UKVAT V19338
Bailii

VAT

Updated: 13 December 2021; Ref: scu.238047

reasonable excuse appeal

[2005] UKVAT V19168
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.229611

VALUE ADDED TAX – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing at low cost to socially and economically disadvantaged tenants – assumption by Appellant of many of local housing authorities’ duties – high degree of regulation by Housing Corporation – high dependence on public funds – insufficient to negate ‘business’ character of activities – zero-rating not available
VALUE ADDED TAX – public bodies – Sixth Directive, art 4(5) – VATA s 33 – Appellant not a public body – but irrelevant to question whether building used for ‘business’ purpose – appeal dismissed

[2005] UKVAT V19341
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.238064

VAT – PENALTIES – evasion – fish and chip shop – assessments arrived at from contents of till rolls showing takings – taxpayer contended that till used for calculations and so rolls should not have been used as evidence of takings – taxpayer disbelieved – insufficient mitigation for co-operation – penalty upheld but assessments reduced – appeal allowed in part

[2005] UKVAT V19296
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.237986

Leave to appeal out of time against surcharge assessments

[2005] UKVAT V19074
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.228562

VAT – input tax claim – supplies made by intermediate contractors – third party ‘gang masters’ – vatable supply of workers – CIS status of suppliers – evidence of taxable supply – appeal dismissed

[2020] UKFTT 335 (TC)
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.654097

VAT – food – excepted items – confectionary – overriding item – cakes – healthy brownie – sufficient characteristics to be classified as a cake – yes – appeal allowed

[2018] UKFTT 775 (TC)
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.632467

VALUE ADDED TAX – registration – whether plastering and floor screeding activities constituted a single business or two separate businesses, one carried on by the Appellant as sole trader, and the other carried on by the Appellant and his wife in partnership

[2018] UKFTT 776 (TC)
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.632485

VAT default surcharge – payment made one day late by electronic transfer – accounting software problems – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

[2018] UKFTT 757 (TC)
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.632437

The Honourable Mr Justice David Richards
[2003] EWHC 2832 (Ch)
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.188276

VAT – Transactions connected to MTIC fraud resulting in loss of tax – Whether Appellant knew or should have known – Yes – Appeal dismissed

[2014] UKFTT 248 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.525280

FTTTx VAT – Option to tax land (VATA Sch 10) – Whether option to tax of no effect on the ground that the relevant building was intended for use solely for a relevant residential purpose (VATA Sch 10 para 5(1)(b))- In the particular circumstances of this case, yes – Appeal allowed

[2013] UKFTT 422 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.515202

VALUE ADDED TAX – requirement to provide security – whether reasonably required – whether amount reasonable or excessive – matters taken into account in imposing requirement and calculating amount – held, decisions reasonably arrived at – appeal dismissed

[2014] UKFTT 305 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.525312

FTTTx VAT – Exempt Supplies – Cultural services – preliminary issue as to whether certain sites of the Wildfowl and Wetland Trust comprising captive collections of animals and nature reserves were ‘zoos’ within the meaning of Item 2 of Group 13 of Schedule 9 VATA 1994 – each site was a ‘zoo’ – preliminary issue determined in appellant’s favour

[2013] UKFTT 423 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.515232

VAT – registration of two-person partnership – one person leaving partnership – whether registration as a partnership could continue when only one ‘partner’ – hearing in appellant’s absence – appeal dismissed

[2010] UKFTT 528 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.426629

Appeal against HMRC’s decision to refuse a claim for a refund under Section 35 of the VAT Act 1994- the DIY refund scheme- on the grounds that the Appellants’ property was ineligible for such refund as they did not fall within the section

[2010] UKFTT 242 (TC)
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.422218

reasonable excuse appeal

[2005] UKVAT V19287
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.238006

Compulsory registration – Appellant a market trader -whether the Appellant’s turnover was high enough to require registration – only issue was whether one of the stalls operated was operated as part of the Appellant’s business rather than as his wife’s separate business – Held on the evidence the stall was operated as part of the Appellant’s business – appeal dismissed

[2005] UKVAT V19305
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.237992

Reasonable excuse appeal

[2005] UKVAT V19264
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.237965

reasonable excuse appeal

[2005] UKVAT V19312
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.237988

VAT – INPUT TAX – deductibility of input tax – construction costs of extension to amusement arcade providing both taxable and exempt supplies – whether input tax wholly deductible or to be apportioned – VAT Regulations 1995 Reg 101

[2005] UKVAT V19188
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.229623

VDT SECURITY – bar – involvement of directors and licensee in previous businesses with poor compliance records – was request for security reasonable – appeal dismissed.

[2005] UKVAT V19306
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.237984

reasonable excuse appeal

[2005] UKVAT V19336
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.238063

Value Added Tax; Misdeclaration Penalty; mitigation; Value Added Tax 1994 sections 63 and 70.

[2005] UKVAT V19119
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.229559

Value Added Tax – Default Surcharge – s.71(1)(a) VATA 1994 – Lack of funds whether reasonable excuse – Inland Revenue repayment late – appeal allowed

[2005] UKVAT V19063
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.228558

reasonable excuse appeal

[2005] UKVAT V19167
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.229554

reasonable excuse appeal

[2005] UKVAT V19107
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.229576

The taxpayer, was sole director of a company. The company provided him with a car, and sought to recover the input VAT.

Park J
[2005] STC 776
Value Added Tax (Input Tax) Order 1992 7
England and Wales
Citing:
Cited – Elm Milk Ltd v Customs and Excise VDT 16-Apr-2004
. .

Cited by:
Appeal from – Commissioners of Customs and Excise v Elm Milk Ltd CA 3-Mar-2006
The taxpayer was sole director of a company. The company provided him with a car, and sought to recover the input VAT. The revenue disallowed the claim saying that it could not be shown to have been used exclusively for company business and not for . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 December 2021; Ref: scu.240053

ASSESSMENT – Commissions for introducing clients following accidents in motor cars – satisfied that the Appellant failed to account for VAT on the commissions – no self billing arrangements in force – prompt discount scheme did not apply – assessment based on information in the Appellant’s records – assessing officer had regard to the Appellant’s representations – Appeal dismissed

[2008] UKVAT V20517
Bailii
England and Wales

VAT

Updated: 07 December 2021; Ref: scu.263923

What are the requirements for a ‘claim’ for an amount of overpaid VAT for the purposes of section 80 of the Value Added Tax Act 1994

Lord Justice Floyd
[2018] EWCA Civ 1106, [2019] 1 All ER 729, [2018] BVC 24, [2019] 1 WLR 165, [2018] STC 1404, [2018] STI 1112
Bailii
Value Added Tax Act 1994 80
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.617302

FTTTx VALUE ADDED TAX – default surcharge – whether there was a reasonable excuse for late payment – no – whether penalty disproportionate – no – appeal dismissed

Joanna Lyons TJ
[2014] UKFTT 620 (TC)
Bailii
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.533689

FTTTx Value Added Tax – MTIC Appeal – Whether the Appellant’s deals were all shown to be connected to VAT losses – Whether all VAT losses were fraudulent – Whether the Appellant knew or ought to have known of connections to fraudulent losses, when those were established – Appeal dismissed

Nowlan TJ
[2014] UKFTT 607 (TC)
Bailii
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.533692

FTTTx VAT – claims for overpaid VAT – whether claims in question were amendments of an earlier claim (and therefore not out of time) or new claims (and therefore time-barred) – Reed Employment Limited v HMRC (No 3) considered – held the claims were new claims – appeal dismissed

Kevin Poole TJ
[2014] UKFTT 610 (TC)
Bailii
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.533695

Mr Justice Lewison
[2008] EWHC 1144 (Ch)
Bailii
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.460842

INPUT TAX – Appellant operated as an Enterprise Zone Property Unit Trust – Appellant claimed VAT as input tax on supplies made after it ceased to make taxable supplies – Appellant contended that the disputed supplies were cost components of its letting business – satisfied on the facts that no direct and immediate link between the disputed supplies and Appellant’s taxable business – in the alternative disputed supplies were costs of issuing the units – no evidence to support alternative argument – in the alternative breached the principle of neutrality – no breach of principle – Appeal dismissed

[2008] UKVAT V20520
Bailii
England and Wales

VAT

Updated: 06 December 2021; Ref: scu.263934

FTTTx VAT – Default Surcharge – penalty – whether properly imposed – whether reasonable excuse

[2014] UKFTT 584 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526951

FTTTx VAT – Default Surcharge – penalty – whether properly imposed – whether proportionate

[2014] UKFTT 590 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526957

FTTTx VAT – late submission of return – late payment – taxpayer in dispute with customer – reasonable excuse – no estimated return or estimated payment

[2014] UKFTT 559 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526928

FTTTx VAT – land and property – validity of option to tax- student accommodation – two stage process – whether taxpayer had intention to opt to tax – no commercial sense – error by advisers- HELD -taxpayer’s actions at time and subsequent actions supported intention to exercise option – burden of proof not satisfied – option confirmed as properly made – appeal dismissed.

[2014] UKFTT 581 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526923

FTTtx VAT – input tax – no VAT invoice – s 47 VATA 1994 -whether input tax of taxpayer – reg 29 VAT Regs 1995 – alternative evidence – whether HMRC’s decision reasonable – appeal dismissed

[2014] UKFTT 577 (TC)
Bailii
Valua Added Tax Act 1994 47

VAT

Updated: 05 December 2021; Ref: scu.526921

FTTTx VATA 1994 Sch 8, Gr p 6, item 1 – whether house ‘substantially reconstructed’ – reliance on Cheltenham College decision – note (4) criteria – appeal dismissed

[2014] UKFTT 601 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526910

FTTTx VAT default surcharge – payment made two days late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

[2014] UKFTT 466 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526882

FTTTx VAT – Strike out application – Whether Tribunal has jurisdiction in relation to a claim for recovery of VAT under s 33 Value Added Tax Act 1994 – No – Application allowed

[2014] UKFTT 517 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526885

FTTTx VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of andpound;1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

[2014] UKFTT 464 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526889

FTTTx VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

[2014] UKFTT 476 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526844

FTTTx VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

[2014] UKFTT 475 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526866

FTTTx VAT – preliminary issue – whether EU law required a claim to enforce a directly-effective right under the Sixth VAT Directive to be made within a reasonable period – Revenue and Customs Commissioners v British Telecommunications plc [2014] EWCA Civ 433 – resolution of issue following issue of judgment of Court of Appeal

[2014] UKFTT 451 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526831

FTTTx Value Added Tax – Default Surcharge – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 535 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526853

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

[2014] UKFTT 528 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526820

Value Added Tax – zero rating — original buildings substantially demolished – front and side facades and party walls retained – whether retention of facades a requirement of planning consent – yes – – whether rear wall had been retained – no – conditions for zero rating satisfied – appeal allowed – Schedule 8 Group 5 VAT Act 1992

[2014] UKFTT 496 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526797

FTTTx Value Added Tax – Default Surcharge – whether reasonable excuse due to hardship and illness – no – appeal dismissed

[2014] UKFTT 537 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526782

Value added tax – default surcharge – one day late payment – proportionality of penalty – Total Technology decision – appeal dismissed

[2014] UKFTT 542 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526796

VAT surcharge – reasonable excuse – insufficiency of funds – appeal dismissed

[2014] UKFTT 276 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525277

FTTTx VAT on importation – goods sent to US for repair – repair not effected – goods replaced free of charge – whether relief for VAT – VATA 1994 s1 and s21 – VAT Regulations 1995 reg. 126 not applicable – appeal dismissed

[2014] UKFTT 414 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525404

FTTTx VAT – whether turnover under declared – assessment of turnover by HMRC using business economics exercise and mark up of purchases – whether correctly assessed to best judgement – yes – appeal dismissed

[2014] UKFTT 415 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525402

FTTTx Default surcharge – reasonable excuse – VATA 1994 s59 and s71 and – appeal dismissed

[2014] UKFTT 413 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525403

FTTTx Value Added Tax – Claim that the Appellant should have been excluded from liability to register for VAT purposes because at the date when his turnover in the rolling 12 – month calculation exceeded the registration threshold (on account of one exceptional engagement) it could be foreseen that in the following 12 months his turnover would fall below the registration level – Claim marginally undermined by the later figures – Appeal dismissed

Nowlam TJ
[2014] UKFTT 405 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525406