FTTTx VAT – MTIC – application for disclosure – refused

[2013] UKFTT 504 (TC)
Bailii

VAT

Updated: 21 November 2021; Ref: scu.516290

FTTTx Value Added Tax – Default Surcharge – late payment – bank holiday – whether reasonable excuse – no – appeal dismissed

[2013] UKFTT 501 (TC)
Bailii

VAT

Updated: 21 November 2021; Ref: scu.516288

FTTTx VAT – reduced rate for renovation of residential premises- Item 1 Sch7A VATA 1994 – condition that premises be unoccupied for 2 years before start of works – whether the evidence before the tribunal was enough to conclude that that was likely –
Held: no. Appellant seeking in accordance with HMRC’s published practice certification from council’s empty property officer – council unhelpful – whether that affected the outcome of the appeal- Held no.

[2013] UKFTT 498 (TC)
Bailii

VAT

Updated: 21 November 2021; Ref: scu.516292

FTTTX VAT default surcharge – payment made one day late – Proprietors of Appellant company not available to authorise payment – whether reasonable excuse – no – whether penalty disproportionate – no appeal dismissed

[2013] UKFTT 510 (TC)
Bailii

VAT

Updated: 21 November 2021; Ref: scu.516300

FTTTx Value Added Tax – reduced rate – energy saving materials supplied as part of a supply of the whole or part of a domestic central heating system – whether a single supply subject to a single rate of VAT, a single supply subject to two or more different rates of VAT or two or more separate supplies subject to different rates of VAT

[2013] UKFTT 506 (TC)
Bailii

VAT

Updated: 21 November 2021; Ref: scu.516291

reasonable excuse appeal

[2004] UKVAT V18803
Bailii
England and Wales

VAT

Updated: 21 November 2021; Ref: scu.219014

VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – appellant’s repayment claim of pounds 3,039,723.75 refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -appellant knew that the deals were part of a VAT fraud -appeal dismissed

[2012] UKFTT 251 (TC)
Bailii
England and Wales

VAT

Updated: 21 November 2021; Ref: scu.462716

ECJ VAT – Directive 2006/112/EC – Articles 2(1)(c), 26, 62 and 63 – Chargeable event – Reciprocal supplies of services – Transactions for consideration – Basis of assessment for a transaction in the event of consideration in the form of goods or services – Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property

C-283/12, [2013] EUECJ C-283/12
Bailii
Directive 2006/112/EC
European

VAT

Updated: 20 November 2021; Ref: scu.515586

VAT – assessments – 20 year time limit – whether or not deliberate behaviour – yes – whether or not the assessments were made to best judgment – yes – whether or not the assessments were correct – yes – whether or not the penalties were properly imposed – yes – whether or not there were any special circumstances – no – appeal dismissed

[2020] UKFTT 318 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.653152

FTTTx Value Added Tax – Surcharge for late submission of VAT return; whether reasonable excuse – no; appeal dismissed

[2013] UKFTT 472 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515562

FTTTx VALUE ADDED TAX – whether appellant should be allowed to amend her grounds of appeal to raise the issue of whether she was the correct taxable person to assess rather than her husband – decided that the amendment should be allowed – appellant registered for VAT in respect of the business – whether the appellant or her husband ought to have been the person registered – whether the appellant or her husband owned and carried on the business – evidence considered – found that the appellant owned and carried on the business – whether the assessments on the appellant which had been made to the best judgment of the assessing officer were nonetheless in too high an amount – found on the evidence that they were – amount assessed reduced – appeal allowed in part accordingly

[2013] UKFTT 466 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515563

FTTTX VAT – recovery of input tax on professional fees relating to the sale of shares in subsidiary companies – Skatteverket v AB SKF – whether sale of shares constituted an economic activity – yes – if so, whether an exempt supply – yes – if an exempt supply, whether input tax recoverable – no – whether sale of shares a transfer of a going concern – no – if so, whether input tax recoverable – no – whether discharge of indebtedness by subsidiary companies on completion of sale comprised part of consideration for the supply of the shares – no – appeal dismissed

[2013] UKFTT 467 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515568

FTTTx VAT – Default surcharge – Whether a reasonable excuse for late payment – Yes – Appeal allowed

[2013] UKFTT 484 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515565

FTTTx VAT – pre-1 January 1978 supplies – agents’ commissions in respect of third party purchases – whether directly applicable right under article 8(a) of the Second Directive to retrospective reduction in taxable value of goods supplied by mail order company to agents – effect of judgment of the CJEU in Grattan plc v Revenue and Customs Commissioners (Case C-310/11) – whether the principle of fiscal neutrality in its neutral tax burden sense was or was not a rule of primary law which enabled on its own the basis of assessment within the meaning of article 8(a) of the Second Directive to be determined – held it was not – appeal on pre-1978 supplies issue dismissed

[2013] UKFTT 488 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515553

FTTTx VAT – whether business made taxable supplies – no – whether input tax allowable – no – appeal dismissed

[2013] UKFTT 428 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515219

FTTTx VAT – Whether the turnover of two separate businesses had to be aggregated – Whether one of the businesses was conducted by a sole trader and the other by joint proprietors – In the particular circumstances of this case, yes – Appeal allowed

[2013] UKFTT 425 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515200

FTTTx VAT – self supply of cars used by car manufacturer in its business-Art 5(7) Sixth directive – value of supply: purchase price or cost- meaning of cost and purchase price – effect of UK provisions – determination of purchase price and cost – use of macroeconomic data to estimate cost in periods in which no direct evidence available.

[2013] UKFTT 443 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515207

FTTTx VAT – option to tax land – whether golf course land was asset of Appellant at time of election to waive exemption – yes – whether golf course land was asset of Appellant at later time – yes – whether Appellant made supplies of land – yes – whether supplies taxable by virtue of election to waive exemption – yes

[2013] UKFTT 406 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515196

FTTTx Value Added Tax – Surcharges for late payments of Tax; whether disproportionate or unfair – No, Simple error in submitting payment instructions whether reasonable excuse – not reasonable excuse; appeal dismissed

[2013] UKFTT 456 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515206

FTTTx VALUE ADDED TAX – Flat Rate Scheme – Part VIIA VAT Regulations 1995 – Appellant exceeded upper thresholds – whether decision of HMRC to withdraw scheme was unreasonable – no – appeal dismissed

[2013] UKFTT 421 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515212

FTTTx VALUE ADDED TAX – under-declaration of input tax – whether assessment made to best judgment – whether fatal flaws in calculation method used – HMRC withdrawing assessment and vacating proceedings – whether acted unreasonably in pursuing assessment – application for costs – application refused

[2013] UKFTT 398 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515195

FTTTx VAT. Input tax reclaimed. Allegations of fraud by HMRC. No evidence of fraud. Costs against HMRC when it makes serious allegations (of fraud) absent evidence to support such allegations.

[2013] UKFTT 415 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515194

FTTTx Value Added Tax – Re-hearing of an appeal in relation to claimed under-declaration of turnover – Mitigation in relation to penalties – Appeal dismissed

[2013] UKFTT 442 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515205

FTTTx VAT – default surcharge – whether reasonable excuse – cash flow difficulties – Appellant taking steps to combat adverse trading conditions – HMRC reliance on dicta in dissenting judgment in CandE Commissioners v Steptoe – correct test to be applied – appeal allowed

[2013] UKFTT 419 (TC)
Bailii

VAT

Updated: 20 November 2021; Ref: scu.515204

FTTTx VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was 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 – appeal dismissed

[2013] UKFTT 462 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515201

FTTTx Value Added Tax – Surcharge for late submission of VAT return; whether reasonable excuse – no; appeal dismissed

[2013] UKFTT 455 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515199

FTTTx VALUE ADDED TAX – VAT on supplies made to appellant – whether input tax deductible by appellant – supplies not used by appellant in its business or for making taxable supplies – supplies instead used in the business of an associated company which was a partially exempt trader – held the VAT in these circumstances was not the appellant’s input tax – appeal dismissed

[2013] UKFTT 397 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515193

FTTTx Value Added Tax – Whether VAT returns for three periods were outstanding – yes. Whether VAT returns supplied on paper are in accordance with VAT Regulations – No; whether reasonable excuse – no; appeal dismissed

[2013] UKFTT 457 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515197

FTTTx Value Added Tax – Surcharges for late payments of VAT; whether payment made late due to lack of advice of changes to banking terms and conditions for the making of payments constituted reasonable excuse; Yes, appeal allowed

[2013] UKFTT 453 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515198

FTTTx Surcharges for late submission and/or payment of VAT returns – whether return paid or submitted late – Yes. Whether transfer of business from sole trader to limited company with no change of VAT registration number included the transfer of the compliance history and applicable rate of surcharge. No – separate legal entities. Appeal allowed.

[2013] UKFTT 416 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515181

FTTTx INCOME TAX – section 34 Income Tax (Trading and Other Income) Act 2005 – appellant setting up in business in competition with former employer – expenditure incurred in settling legal proceedings and associated legal costs – whether expenditure wholly and exclusively for the purposes of the trade – duality of purpose – appeal dismissed

[2013] UKFTT 403 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515189

FTTTx VALUE ADDED TAX – partial exemption – whether attribution of input tax under regulation 101 of the VAT Regulations 1995 can take account of a taxable use of goods in a period more remote than the end of the prescribed accounting period in question which is brought about by a change in the law making what were formerly exempt supplies taxable supplies – held it cannot – appeal dismissed

[2013] UKFTT 396 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515190

FTTTx VALUE ADDED TAX – input tax claimed by a company in relation to a supply of services to it by a subsidiary – the company making only exempt supplies to which the services were attributable – whether input tax deductible – held, no – whether decision to deregister the company ought to be upheld – held, yes – whether refusal of the company’s application for backdated VAT group treatment unreasonable – held, no – whether penalties chargeable – held, yes – appeal dismissed

[2013] UKFTT 418 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515179

FTTTx VAT – security deposit – reasonable decision – information about employee fraud at predecessor company not taken into account in initial decision – no impact on final decision – appeal dismissed.

[2013] UKFTT 407 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515178

FTTTx Value Added Tax – whether appellants’ transactions were connected to MTIC fraud – yes – whether appellants knew or should have known of connection -yes – appeals dismissed

[2013] UKFTT 395 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515187

FTTTx VALUE ADDED TAX – irregular tax invoices evidencing the purchase of cars by the appellants – the tax invoices irregular in that instead of giving the appellants’ names and addresses they gave the names and addresses of third parties who were aliases for the appellants – whether HMRC’s refusal to exercise their discretion to accept alternative evidence of entitlement to input tax was reasonable as a matter of domestic public law – held on the facts that it was – whether HMRC’s refusal contravened the Community Law principle of effectiveness – held on the facts that it did not – appeal dismissed

[2013] UKFTT 405 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515183

VAT-input tax-abuse of rights-whether tax mitigation scheme by partially exempt university using discretionary trust to recover all input tax on refurbishment of building a tax advantage that constituted abuse of rights-no-appeal allowed.

[2013] UKFTT 429 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515171

VAT – Appellant carrying on business of interior design and sale of pianos- registers business for VAT but does not account for VAT on piano sales – whether Appellant misled in telephone conversation with HMRC’s National Advice Service – jurisdiction of Tribunal to hear legitimate expectation claim – appeal dismissed

[2011] UKFTT 294 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.443049

ZERO-RATING – construction of buildings – construction of eight residential units as a new third floor of existing building – each unit consisted of a bed sitting room with en suite shower room – whether supply in the course of construction of a building designed as a number of dwellings – whether each dwelling consisted of self-contained living accommodation – yes – appeal allowed – VATA 1994 Sch 8 Grp 5 Item 2 Note (2)

[2004] UKVAT V18798
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.219005

VALUE ADDED TAX – Exclusion of input tax credit for VAT charged on the supply of a motor car to a taxable person – art.7 VAT (Input Tax) Order 1992 (SI 1992/3222) – whether ‘relevant condition’ satisfied, that taxable person intends to use the motor car exclusively for the purposes of a business carried on by him – whether taxpayer not taken so to intend on the basis that he intends to let the car on hire for a consideration which is less than that which would be payable in money if it were a commercial transaction conducted at arms length – art. 7(2G)(a) of SI 1992/3222 – held that the Appellant intended to and did let the cars on hire for a consideration which was less than an arms length consideration – appeal dismissed

[2004] UKVAT V18808
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.219780

COMPULSORY REGISTRATION – suppression rate determined using comparative figures including a Bank Holiday and a day following a Bank Holiday which were lower that usual – evidence accepted of a large party on one of the invigilation days – registration date directed to be recalculated

[2004] UKVAT V18801
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.219009

VAT; joint venture; written agreement; whether written agreement truly reflected arrangements between individuals and companies they controlled; acquisition and sale of development land; supply of services; identification of supplier; nature of services; whether activities of joint venturers constituted supply of services; contribution to capital of joint venture; consideration; nature of consideration; whether distribution of one half share of net profits amounted to consideration for supply of services; no; appeal allowed.

[2012] UKFTT 283 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.462699

VAT – assessment under section 73 – till readings suggesting undeclared output VAT – penalty under section 60.

[2012] UKFTT 499 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.466072

JUDICIAL REVIEW – Claimant providing credit card handling services – claimant followed HMRC’s current published guidance and treated services as exempt from VAT – HMRC issued assessments on the basis that services were taxable – whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance – if so whether HMRC entitled to resile from the guidance

[2018] UKUT 383 (TCC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.632168

[2018] UKUT 373 (TCC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.632160

VAT – Penalties : Default Surcharge – payment made two days late – instructions given to bank in time but financial limit on amount of FPS bank transfer caused delay – penalty for similar delay in earlier default period cancelled by HMRC – whether reasonable excuse – no – appeal dismissed

[2018] UKFTT 745 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.632479

VALUE ADDED TAX – appeals against the cancellation of registration, refusal to re-register and denial of input tax deductions on the basis that the Appellant was not carrying on an economic activity or making supplies for a consideration – Appellant doing so only to the extent that its right to invoice for its services was no longer contingent on the generation of revenues by the recipients of its supplies – appeal allowed in part

[2018] UKFTT 746 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.632489

VAT – appeals against assessment – applications to be relieved of obligation to deposit amounts assessed on ground of hardship – whether First-tier Tribunal erred in dismissing applications – s. 84(3B) Value Added Tax Act 1994

[2014] UKUT 485 (TCC), [2014] BVC 542, [2015] STC 610
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.539407

VAT – Place of Supply – organisation of enclosure at Farnborough air show – whether advertising services or exhibition.

[2014] UKFTT 224 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525216

VAT – default surcharge – reasonable excuse – claim of mistaken belief as to submission – no supporting evidence produced – appeal dismissed

[2014] UKFTT 263 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525259

VAT – Default surcharge – Reasonable excuse – Appeal dismissed

[2014] UKFTT 252 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525227

VAT – Penalty – late return and payment – whether reasonable excuse or other ground of appeal – No – Appeal disallowed

[2014] UKFTT 266 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525255

VALUE ADDED TAX – VAT and customs duty on import of watch and mobile phone – appellant requesting refund of postage – no jurisdiction – HMRC application for appeal to be struck out under Rule 8 – appeal struck out

[2014] UKFTT 280 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525261

Value Added Tax – default surcharge for late payment – whether Time to Pay arrangements in place – no – no reasonable excuse – appeal dismissed

[2014] UKFTT 228 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525235

VAT – Penalty – submission of return and payment both one day late – direct debit for payment in place – whether reasonable excuse or other ground of appeal – No – Appeal disallowed

[2014] UKFTT 267 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525260

DEFAULT SURCHARGE – the appellant was familiar with the regime – had asked for time to pay on previous occasions – had thought time to pay would not be granted for period 04/13 – insufficiency of funds not a reasonable excuse – appeal dismissed

[2014] UKFTT 231 (TC)
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.525207

ASSESSMENT – Best judgment – Failure to render returns after compulsory registration – Admission of suppression of takings over limited period – Whether Commissioners considered all material before them – Whether officer acted dishonestly – No – Whether assessment to best judgment – Yes – Consideration of quantum – VATA 1994, s.73
PENALTY – Dishonest evasion – Admission of suppression of takings over limited period – Penalty imposed on basis of dishonest evasion over whole 8-year period of assessment – Whether burden of proof discharged – VATA 1994, s.60

[2004] UKVAT V18800
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.219011

REPAYMENT OF VAT – Capping – Claim in 2002 for repayment from 1973 – Absence of transitional relief – Whether Second Directive 8a had direct effect – Direct effect of Sixth Directive Art 11C.1 – Conditions for reliance on direct effect – Disapplication of VATA s.80(4) – Whether overpayments within section 80 when reg 38 of VAT Regs 1995 applies

[2007] UKVAT V19989
Bailii
England and Wales

VAT

Updated: 19 November 2021; Ref: scu.249760

FTTTX VAT – Security – Was the decision to require security reasonably arrived at – yes – Appeal dismissed

[2013] UKFTT 392 (TC)
Bailii
England and Wales

VAT

Updated: 18 November 2021; Ref: scu.514185

FTTTx VALUE ADDED TAX – Cancellation of registration – whether registration correctly made originally – yes – whether cancellation of registration made effective from the correct date – no, it should have been effective from 11 June 2009 rather than 11 September 2009 because the appellant had made the request for cancellation on the earlier date – paragraph 13(1), Schedule 1, VATA 1994 applied – appeal allowed in part

[2013] UKFTT 386 (TC)
Bailii
England and Wales

VAT

Updated: 18 November 2021; Ref: scu.514182

FTTTx VALUE ADDED TAX – civil evasion penalty – attribution to officers of company – were officers dishonest – yes – sections 60 and 61 Value Added Tax 1994 – appeals dismissed

[2013] UKFTT 375 (TC)
Bailii
England and Wales

VAT

Updated: 18 November 2021; Ref: scu.514188

FTTTx VAT – burden of proof where assessment on grounds of abuse of law on appellant – owner of golf club transferring business to non-profit making companies which claimed the benefit of VAT exemption for sporting supplies – whether companies were non-profit making – on facts no – whether abusive under Halifax plc and others (C-255/02) – yes applying Atrium Club Ltd [2010] EWHC 970 (Ch) – appeal dismissed

[2013] UKFTT 391 (TC)
Bailii
England and Wales

VAT

Updated: 18 November 2021; Ref: scu.514181

FTTTx VAT – SUPPLY – whether a particular type of motor vehicle finance agreement, called ‘Agility’, was a supply of goods or services – supply of goods – Appeal dismissed

[2013] UKFTT 381 (TC)
Bailii
England and Wales

VAT

Updated: 18 November 2021; Ref: scu.514178

ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT

K. Lenaerts, P
C-103/09, [2010] EUECJ C-103/09, [2011] STC 596, [2011] BVC 118, [2011] STI 264
Bailii
European
Citing:
Opinion – Weald Leasing (Taxation) ECJ 26-Oct-2010
ECJ Opinion – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Concept of ‘abusive practice’ and ‘normal commercial operations’ – Transaction designed solely to obtain a tax advantage – Leasing and . .
Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to . .
At VDT – Weald Leasing Ltd v Revenue and Customs VDT 6-Feb-2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with . .
Reference from – HM Revenue and Customs v Weald Leasing Ltd ChD 16-Jan-2008
. .

Cited by:
Cited – Pendragon Plc and Others v HM Revenue and Customs CA 23-Jul-2013
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour.
VAT

Updated: 17 November 2021; Ref: scu.513674

FTTTx VAT – property – zero-rating of residential conversion – s 30 and sch 8 VATA 1994 – conversion of pub to two residential units – pub containing manager’s flat that was incorporated into both units – whether note 9 to sch 8 denied zero-rating – HMRC v Jacobs considered – Appeal allowed

[2013] UKFTT 348 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513471

FTTTx VAT – penalty for inaccurate return under schedule 24 Finance Act 2007 – admittedly careless error – whether disclosure was ‘prompted’ or ‘unprompted’ – disclosure made at a time when HMRC had already booked a repayment return verification visit, but would have been made irrespective of that visit – whether Appellant at the relevant time had ‘no reason to believe’ that HMRC were ‘about to discover’ the inaccuracy – held no – disclosure therefore ‘prompted’ within paragraph 9, schedule 24 Finance Act 2007 – whether penalty should be suspended – held no, even if original HMRC decision might arguably have been flawed – appeal dismissed

Kevin Poole TJ
[2013] UKFTT 292 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513469

Stadlen J
[2009] EWHC 3126 (Admin)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.384122

FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or otherwise inconsistent with EU law – powers of Tribunal to ignore otherwise binding decisions or make a reference to the CJEU

[2013] UKFTT 377 (TC)
Bailii
England and Wales
Citing:
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Young v The Bristol Aeroplane Co Ltd CA 28-Jul-1944
Court of Appeal must follow Own Decisions
The claimant was injured and received compensation. He then sought to recover again, alleging breach of statutory duty by his employers.
Held: The Court of Appeal was in general bound to follow its own previous decisions. The court considered . .
At CA – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Cited – Morelle Ltd v Wakeling CA 1955
The plaintiff asserted ownership of leasehold land. A similar situation had arisen in an earlier case befoe the Court of appeal, and the court was asked to decide that that case had been decided per incuriam.
Held: The per incuriam principle . .
Cited – Williams v Fawcett CA 1985
The court was asked as to the requirement of a notice to show cause why a person should not be committed to prison for contempt of court.
Held: The court refused to follow its earlier decisions as to committal procedures where they were the . .
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Card Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .
Cited – Levob Verzekeringen and Ov Bank v Staatssecretaris van Financien ECJ 27-Oct-2005
ECJ Sixth VAT Directive – Articles 2, 5, 6 and 9 – Transfer of software recorded on a carrier – Subsequent customisation of the software to the purchaser-?s specific requirements – Single taxable supply – Supply . .
Cited – Ministero dell’Economia e delle Finanze v Part Service Srl ECJ 21-Feb-2008
ECJ Sixth VAT Directive Articles 11A(1)(a) and 13B(a) and (d) – Leasing – Artificial division of the supply into a number of parts – Effect Reduction of the taxable amount – Exemptions – Abusive practice . .
Cited – Elchinov v Natsionalna zdravnoosiguritelna kasa ECJ 5-Oct-2010
ECJ Social security – Freedom to provide services – Sickness insurance – Hospital treatment provided in another Member State – Prior authorisation – Conditions of application of the second subparagraph of Article . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 November 2021; Ref: scu.513509

FTTTx VAT – transfer of VAT registration number – s 49 VATA 1994 – Reg 6 General Regs 1995 – HMRC refusal to transfer VAT number – evidence of no transfer of a going concern – Appeal dismissed

[2013] UKFTT 374 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513508

FTTTx VAT – input tax-self-billing – whether self-billing agreement used compliant with conditions – no – whether right to deduct input tax in any event – no – whether discretion not to accept alternative evidence exercised unreasonably by HMRC – no – Regulations 13,14 and 29 VAT Regulations 1995 – appeal dismissed

[2013] UKFTT 336 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513503

FTTTx VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) Sixth VAT Directive – was BBC body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – no – was BBC other organisation defined by United Kingdom as having similar educational objects? – yes – held that services supplied by BBC to Open University were exempt under Article 13A(1)(i) Sixth VAT Directive – appeal allowed

[2013] UKFTT 326 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513495

FTTTx VAT – exemption for medical care – whether applies to services provided by dispensing opticians in circumstances where spectacles are bought online – yes – whether single supply of spectacles subject to standard rate – no – or separate supplies of goods on the one hand and services amounting to medical care on the other – yes – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 item 1(b) Value Added Tax 1994 – appeals allowed

[2013] UKFTT 357 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513498

FTTTx VALUE ADDED TAX – default surcharge – appeal against 15% surcharge – whether a Time To Pay (‘TTP’) agreement for an earlier period – TTP requested before due date but agreed afterwards – TTP in place but payment condition broken – VAT payment date falling on Easter Saturday – whether reasonable excuse – whether surcharge disproportionate and/or unfair, taking into account both Easter Saturday and the different treatment of direct debit arrangements – the FTT’s jurisdiction – Total Technology, Hok, Noor and Oxfam considered – appeal dismissed and surcharge upheld.

[2013] UKFTT 329 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513502

VAT – INPUT TAX – MTIC fraud – appellant admitting transactions connected with fraud but denying having knowledge or means of knowledge of fraud – held appellant had actual knowledge of connection with fraud – appeal dismissed

[2013] UKFTT 361 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513500

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – mistake – reasonable excuse – proportionality – appeal dismissed

[2013] UKFTT 365 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513485

FTTTx VAT – Flat Rate Scheme – Appeal against HMRC refusal to allow retrospective application

[2013] UKFTT 335 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513499

FTTTx VAT – penalty for failure to register – Schedule 41 Finance Act 2008 – whether reasonable excuse or breach of human rights – no – whether penalty qualified for mitigation down to 0% under paragraph 13(5)(a) – meaning of ‘time when tax first becomes unpaid by reason of the failure’ – whether disclosure made within 12 months of that date – whether relevant date was first day of compulsory registration period or date on which first payment of VAT would have been made – held the latter – penalty therefore qualified for potential mitigation to 0% – HMRC had already accepted quality of disclosure merited 100% mitigation within available range – in view of quality of disclosure, penalty should be reduced to nil – appeal allowed

[2013] UKFTT 318 (TC)
Bailii
Finance Act 2008 sch41
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513465

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – reasonable excuse – appeal dismissed

[2013] UKFTT 364 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513480

FTTTx VALUE ADDED TAX – MTIC fraud – whether trader entitled to recover input tax -transactions formed part of transaction chain which was connected with VAT fraud – whether trader knew or should have known its transactions were connected with VAT fraud – trader knew of connection – alternatively, trader should have known of connection – appeal dismissed

[2013] UKFTT 325 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513446

FTTTx VAT – financial services – exemption – Article 13B(d)(3) Sixth VAT Directive – Group 9 sch 5 VATA 1994 – booking fees on concert ticket purchases – identity of supplier – nature of services supplied – whether for processing of payment by credit and debit cards – whether debt collection service

[2013] UKFTT 289 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513455

FTTTx VALUE ADDED TAX – claims for unrecovered input tax following Fleming case – input tax incurred on fees comprising costs on the issue of shares – whether Appellant able to prove that input tax had not been recovered when fees incurred – no – input tax incurred in respect of staff entertainment expenses – whether Appellant able to prove that input tax had not been recovered when expenses incurred – no – appeal dismissed

[2013] UKFTT 315 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513447

FTTTx VALUE ADDED TAX – DIY builders scheme – conversion of one of a pair of semi-detached cottages into a dwelling – the cottages had previously been used as a care home but had become uninhabitable before the conversion – whether the cottages were a ‘non-residential’ building or the cottage converted was part of a ‘non-residential’ building within the meaning of Note (7A), Group 5, Schedule 8, VATA applied for the purposes of the scheme by section 35(4) VATA – held they were not by reason of the use of the cottages as a care home within 10 years before the conversion works – the works were therefore not a ‘residential conversion’ within section 35 VATA – appeal dismissed

[2013] UKFTT 334 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513472

FTTTx VAT – Caravans – removable contents – apportionment of consideration

[2013] UKFTT 295 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513423

FTTTx VAT – MTIC – whether trader should have known of connection to fraud- consideration of Mahageben, David, Toth

[2013] UKFTT 296 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513430

FTTTx VALUE ADDED TAX – MTIC – sale of mobile phones and CPUs – appellants’ three repayment claims by Unistar Group Limited for the periods 04/06, 05/06 in the sums of andpound;391,628.65, andpound;937,723.15 and in relation to period 05/06 in the sum of andpound;126,781.20 and in relation to Unistar Trading Limited for the period 04/06 in the sums of andpound;604,939,14 and andpound;328,514.91 – allowed on grounds that the appellants neither knew nor ought to have known that the transactions were part of an MTIC fraud-appeal allowed

[2013] UKFTT 344 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513424

FTTTx VAT -input tax reclaim – MTIC fraud – contra-traders – whether trader knew or should have known that its purchases were connected with VAT fraud – appeal dismissed

[2013] UKFTT 281 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513425

FTTTx VAT – Penalties – Schedule 24 Finance Act 2007 – inaccuracies in VAT return – deliberate inaccuracy – careless inaccuracy – reliance on agent – appeal allowed in part

[2013] UKFTT 324 (TC)
Bailii

VAT

Updated: 17 November 2021; Ref: scu.513435