The question concerns the way in which compensation is payable on the ‘equivalent reinstatement’ basis and the accounting for VAT on that amount.

Citations:

[2005] EWCA Civ 87

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.222609

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Right to deduct input tax – Reimbursement of excess VAT – Late reimbursement – Calculation of interest – Procedures for granting of interest due due to the unavailability of excess deductible VAT retained in violation of Union law and of interest due due to the delay of the tax administration in paying an amount due – Principles effectiveness and equivalence

Citations:

C-13/18, [2020] EUECJ C-13/18, ECLI:EU:C:2020:292, [2019] EUECJ C-13/18_O

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 01 November 2022; Ref: scu.660153

VAT – application for permission to make a late appeal – assessment for pounds 1.86m – Appellant in prison and then deported to Bulgaria – HMRC obtaining restraint order over Bulgarian apartment – contemporaneous evidence that appeal being considered soon after issuance of assessment – five year delay — Martland applied – merits considered but found to be weak – application refused

Citations:

[2019] UKFTT 653 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.644035

VAT – DIY House Builders Scheme – application for Refund – definition of completion for purposes of Regulation 201 of the 1995 Regulations – time limit – absolute – appeal dismissed

Citations:

[2019] UKFTT 573 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.643996

VAT – whether welfare services and therefore exempt – closely linked and/or direct connected – appeal dismissed

Citations:

[2019] UKFTT 552 (TC), [2019] STI 1557, [2020] SFTD 63

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.641333

VALUE ADDED TAX – Appellant a director of limited company – Company ‘liable but no longer liable’ (LNLL) to be registered for VAT – Personal Liability Notice issued to the Appellant – The Appellant accepted that his conduct was careless – Was the failure to register for VAT deliberate? – Yes – Was this attributable to the Appellant? – Yes – Appeal dismissed

Citations:

[2019] UKFTT 273 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.637836

Citations:

[2007] UKVAT V20270

Links:

Bailii

VAT

Updated: 01 November 2022; Ref: scu.460398

Citations:

[2006] UKVAT V19950

Links:

Bailii

VAT

Updated: 01 November 2022; Ref: scu.460397

Citations:

[2006] UKVAT V19974

Links:

Bailii

VAT

Updated: 01 November 2022; Ref: scu.460396

Citations:

[2006] UKVAT V20297

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.460394

VDT ‘Value Added Tax – Nature of services provided by a motor repairer in arranging for customers’ cars to have MOT tests undertaken by an Approved Testing Station – Appeal Allowed

Citations:

[2007] UKVAT V20269

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.460399

Citations:

[2006] UKVAT V19673

Links:

Bailii

VAT

Updated: 01 November 2022; Ref: scu.460395

Citations:

[2006] UKVAT V20298

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.460393

VALUE ADDED TAX – whether Botox and other injectable treatments and nail fungus treatments are exempt under Group 7 of Schedule 9 – items 1, 2 and 4 considered – held that injectable treatments were not for the primary purpose of protecting, restoring or maintaining health and thus not ‘medical care’ – held that permission granted by local council for D1 use insufficient to constitute ‘state-regulated’ – appeal dismissed

Citations:

[2019] UKFTT 514 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.641355

VALUE ADDED TAX – input tax – pre-incorporation legal expenses – regulation 111 Value Added Tax Regulations 1995 – legal costs incurred in defence of proceedings against individual who subsequently incorporated and became director of appellant company – appeal allowed

Citations:

[2019] UKFTT 502 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.641331

VALUE ADDED TAX – retail scheme – assessment – undeclared output tax – penalties – deliberate suppression of takings – established for two accounting periods – appeal allowed in part

Citations:

[2019] UKFTT 61 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.635657

Citations:

[2012] UKUT 132 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.460110

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Article 173 – Mixed taxable person – Deduction methods – Pro rata method – Deduction on the basis of actual use – Article 184 to Article 186 – Adjustment of deductions – Change in the factors used to determine the amount to be deducted – Output transaction incorrectly regarded as VAT-exempt – National measure prohibiting a change in the deduction method for years that have already elapsed – Limitation period – Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality

Citations:

C-661/18, [2020] EUECJ C-661/18, ECLI:EU:C:2020:335

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 31 October 2022; Ref: scu.660113

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Deduction of input VAT paid – Excess of VAT – Withholding of excess following the opening of a tax audit procedure – Request for restitution of the part of the surplus relating to transactions not covered by this procedure – Refusal of the tax administration

Citations:

C-446/18, [2020] EUECJ C-446/18, ECLI:EU:C:2020:369, [2019] EUECJ C-446/18_O

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 31 October 2022; Ref: scu.660165

VALUE ADDED TAX – denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT – conclusion that, on the balance of probabilities, the Appellant did not know, but should have known, of that connection – appeal dismissed

Citations:

[2019] UKFTT 0531 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 October 2022; Ref: scu.641316

Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v C and E Comrs (Case C-349/96) [1999] STC 270 applied. Lubbock Fine v HMRC [1994] STC 10 considered and distinguished. Re Forsakringsaktiebolaget Skandia (publ) (Case C – 240/99) [2001] STC 754 and InsuranceWide.com Services Ltd v Revenue and Customs Comrs [2010] EWCA Civ 422, [2010] STC 1572 applied. Century Life [2001] STC 38 considered distinguished.
Held: Appellant was supplying the services of assisting its customers with the making of claims for compensation and not the termination of insurance relationships and was not providing insurance transactions or services related to insurance contracts.

Citations:

[2019] UKFTT 512 (TC), [2020] SFTD 7

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 October 2022; Ref: scu.641313

Citations:

[2019] UKFTT 519 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 October 2022; Ref: scu.641350

ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information facilitating access to international telephone calls – Marketing phonecards through distributors – Rules governing the imposition of VAT – Commission agent – Distribution service – Single supply

Judges:

Jaaskinen AG

Citations:

C-520/10, [2011] EUECJ C-520/10

Links:

Bailii

Jurisdiction:

European

Citing:

Reference From – Lebara Ltd v Revenue and Customs FTTTx 14-Oct-2010
Reference to Europe. . .

Cited by:

Opinion – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 3-May-2012
ECJ Taxation – Sixth VAT Directive – Article 2 – Supply of services for consideration – Telecommunications services – Prepaid phonecards displaying information for making international calls – Marketing through a . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 October 2022; Ref: scu.459561

VAT – supplies in connection with establishment and supervision of consumer Individual Voluntary Arrangements (IVAs) – whether exempt supplies of financial services – art 135(1)(d), Principal VAT Directive and Item 5, Group 5, Sch 9, VATA 1994

Citations:

[2011] UKFTT 350 (TC), [2011] SFTD 1028, [2011] STI 1952

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 October 2022; Ref: scu.443067

VAT – food delivery service/picnic platter service – whether supply of food in the course of catering – Bog considered – appeal dismissed

Citations:

[2011] UKFTT 329 (TC), [2011] SFTD 868, [2011] STI 1913

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 October 2022; Ref: scu.443080

Judges:

Sir Christopher Slade, Swinton Thomas LJ and Butler Sloss LJ

Citations:

[1996] STC 310

Jurisdiction:

England and Wales

Citing:

Appeal from – Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise QBD 31-Oct-1994
Trustees of flats were liable to VAT on maintenance staff wages. The provision of their services was not an exempt supply. . .

Cited by:

Appeal from – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 October 2022; Ref: scu.194313

VAT – Oil exploration and production in sub-Saharan Africa – Activities undertaken through local subsidiaries – Provision of technical services by Plc – Financed through additions to intercompany loans – Whether supply for consideration – Whether supply made in the course of economic activity – Appeal allowed

Citations:

[2019] UKFTT 442 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 October 2022; Ref: scu.641302

VALUE ADDED TAX – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed

Citations:

[2019] UKFTT 480 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 October 2022; Ref: scu.641303

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange

Citations:

ECLI:EU:C:2020:1049, C-801/19, [2020] EUECJ C-801/19

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 October 2022; Ref: scu.660719

VAT – zero-rating – hot take-away food – grilled ciabatta rolls and breakfast muffins – rolls supplied to Appellant partly baked – baking finished at retail outlet – was food ‘hot’ – yes – appeal dismissed – Group 1, Schedule 8 VAT Act 1994

Citations:

[2019] UKFTT 67 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 October 2022; Ref: scu.635663

VAT – Zero-rating – Group 5 Sch 8 VATA 1994 – Construction -whether an ‘extension’ or an ‘annexe’ to existing building – whether capable of functioning independently – whether intended for use otherwise than in the course or furtherance of a business

Citations:

[2019] UKFTT 427 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.641305

VALUE ADDED TAX – zero rating – whether Action Day planner is a book – yes – appeal allowed

Citations:

[2019] UKFTT 441 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.641272

VAT – ‘the issue of a bank note’ – Item 1, Group 11, Sch 8 VATA – distinction with authorised issuing banks and others – distinction with Bank of England – Bank Notes (Scotland) Act 1845 – Banking Act 2009 – HMRC policy – appeal allowed

Citations:

[2019] UKFTT 419 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.641238

VALUE ADDED TAX – MTIC – HMRC’s refusal to repay VAT on supplies connected with fraudulent VAT evasion – connection conceded by the appellant – only issues were whether the appellant knew or should have known of the connection – Axel Kittel v Belgian State and Mobilx v Commissioners for HMRC considered – held the appellant did not actually know of the connection, but it should have known of it because the only reasonable explanation for the circumstances in which the supplies took place was that the supplies were connected with fraudulent VAT evasion – appeal dismissed

Citations:

[2012] UKFTT 470 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Cited – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 October 2022; Ref: scu.466032

VDT VAT – Input tax – MTIC fraud – whether tax loss – yes – attributable to fraudulent evasion of VAT – yes – contra-trading – whether Appellant’s purchases connected – yes – whether Appellant should have known of the fraud – yes – inadequacy of enquiries – nature of evidence to show whether Appellant should have known – appeal dismissed.

Citations:

[2008] UKVAT V20901

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Blue Sphere Global Ltd v Revenue and Customs VDT 29-May-2008
VDT PRACTICE – MTIC appeal – Application to amend Statement of Case to allege fraud – Earlier direction for any allegation of fraud to be made within specified time – No allegation then made – Appeal listed for 5 . .

Cited by:

Appeal from – Blue Sphere Global Ltd v HM Revenue and Customs ChD 22-May-2009
. .
At VDT – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 October 2022; Ref: scu.301872

VAT – provision of credit facilities – whether consideration for supply of goods – no – whether reduction in payment amounted to a reduced consideration – no – appeal dismissed

Citations:

[2018] UKFTT 557 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632298

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Article 2 (1) (b) – Intra-Community acquisition of goods – Article 20 – Obtaining the power to dispose of goods as an owner – Chain purchase and resale of goods with a single intra-community transport – Possibility of taking decisions likely to affect the legal situation of the good – Charging of transport – Transport under excise duty suspension regime – Effect over time of interpretation stops

Citations:

C-401/18, [2020] EUECJ C-401/18, ECLI:EU:C:2020:295, [2019] EUECJ C-401/18_O

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 25 October 2022; Ref: scu.660126

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Article 132, paragraph 1, sub m) – Exemption of ‘certain supplies of services having a close link with the practice of sport or physical education ‘- Direct effect – Concept of’ non-profit organizations ‘

Citations:

ECLI:EU:C:2020:1013, C-488/18, [2020] EUECJ C-488/18, [2019] EUECJ C-488/18_O

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 25 October 2022; Ref: scu.660724

VAT – one or two businesses – held two distinct businesses under separate ownership

Citations:

[2019] UKFTT 549 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641311

VAT – cars exclusively for business use – held no intention for private use – appeal allowed

Citations:

[2019] UKFTT 517 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641320

Citations:

[2019] UKFTT 548 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641306

Value Added Tax – zero rating – recovery of tax – taxpayer granted planning permission for construction of new dwelling and detached garaging – first floor of garage includes sitting/dining area with kitchen units, two bedrooms and bathroom – planning permission has condition that accommodation on first floor of garage shall be brought into ancillary use solely for purposes incidental to enjoyment of dwelling house – whether planning permission condition prohibits separate use or disposal of building – VAT Act 1994, s 35(4), Schedule 8 Group 5 Note 2(c) – appeal allowed – bathroom cabinets screwed to wall with lights attached to mains are not fittings and do not qualify for VAT refund

Citations:

[2019] UKFTT 496 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641290

VAT deposit – no reasons – unlawful decision. VAT deposit – no opportunity to taxpayer to make representations – unlawful decision. Desirability of a ‘minded to’ letter.

Citations:

[2019] UKFTT 436 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641294

VAT default surcharge – insufficiency of funds – major customer of appellant defaulted – whether reasonable excuse – on the facts, no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2019] UKFTT 240 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.637846

VAT – Taxi services for account customers – whether VATable supply by firm – whether firm acted as principal or agent – whether consideration received by firm or driver

Citations:

[2019] UKFTT 79 (TC), [2019] SFTD 703, [2019] STI 522, [2019] LLR 658

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641232

VALUE ADDED TAX – interest assessments under section 76 VATA – construction of section 74 VATA – whether interest due to HMRC when late paid VAT held by Home Office – appeals dismissed

Citations:

[2019] UKFTT 234 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.637842

PROCEDURE – VAT – whether Tribunal should give permission for appeals to be made late – Martland applied – no

Citations:

[2019] UKFTT 422 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.641236

VAT – DIY house-builders scheme – electric blinds – building material or electric appliance – eco-build homes – ordinarily incorporated – appeal dismissed

Citations:

[2019] UKFTT 119 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.635688

VAT – penalties – whether there was a supply – whether there were inaccuracies in return – whether deliberate

Citations:

[2018] UKFTT 639 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632361

Procedure – application to reinstate appeal out of time – Rule 17 FTT Rules- whether application precluded by section 85(4)Value Added Tax Act 1994 – yes – whether if not so precluded appeal should be reinstated – no

Citations:

[2019] UKFTT 127 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.635682

VALUE ADDED TAX – input tax – housing and support provider – whether there was a direct and immediate link between the cost to the Appellant of accommodation costs and the Appellant’s taxable supply – yes – appeal allowed

Citations:

[2019] STI 225, [2019] UKFTT 12 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632379

VALUE ADDED TAX – zero-rating – whether certain equipment was designed solely for use by a handicapped person – yes – appeal allowed

Citations:

[2019] UKFTT 139 (TC), [2019] STI 784

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.635681

VAT default surcharge – insufficiency of funds caused by appellant’s customer not making payment under contract on time – no evidence provided to show that the insufficiency of funds was unavoidable and unforeseeable – whether reasonable excuse – on the facts, no – appeal dismissed

Citations:

[2019] UKFTT 151 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.635684

VAT – civil penalty for dishonesty – evidence required – whether dishonesty established – yes – whether assessments to best judgment – yes

Citations:

[2018] UKFTT 543 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632297

VALUE ADDED TAX – Procedure – Application by appellant to postpone – Application by HMRC to strike out on basis that no reasonable prospect of success because none of the arguments in appellant skeleton served late were in original grounds of appeal and no application made to amend the grounds – appellant seeking to show that one original ground was encompassed by argument in skeleton – appeal struck out.

Citations:

[2018] UKFTT 552 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632311

Application to amend grounds of appeal – Fleming claims for repayment of overpaid output tax from 1973 to 1999 – whether one claim or many – whether claims completed by payment and not amendable – whether claims subject to Rule 18.

Citations:

[2018] UKFTT 604 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632330

VAT – MTIC – VAT qualifying second hand cars – denial of input tax in the sum of pounds 116,582.36 – the appellant did not dispute that there was a tax loss, that the tax loss resulted from fraudulent evasion of VAT and that the transactions were connected with fraudulent evasion of VAT- whether or not the appellant knew that the transactions were connected with fraudulent evasion of VAT – no – whether or not the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes – appeal in respect of pounds 116,582.36 dismissed – denial of input tax in the sum of pounds 2,833.33 – HMRC accepted that this was properly claimed – appeal in respect of pounds 2,833.33 allowed.

Citations:

[2018] UKFTT 487 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632274

VAT – assessment under s 73 VATA 1994 – sales made to the Republic of Ireland – whether a VAT registered trader in an EC Member State – whether eligible to be zero-rated – Regulation 134 of the VAT Regulations 1995 – Public Notice 725 certain paragraphs with the force of law – requisite evidence for zero-rating intra-community sales – whether burden of proof met – fairness argument on tax symmetry – appeal dismissed

Citations:

[2018] UKFTT 503 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632315

VAT – Zero-rating – Group 5 sch 8 VATA 1994 – Construction – Works to church – whether alteration, enlargement or extension of existing building – whether annexe – whether capable of functioning independently

Citations:

[2018] UKFTT 522 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632272

VAT – refusal to accept belated notification of option to tax – whether reasonable – no

Citations:

[2018] UKFTT 491 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.632273

VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transactions were part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known of fraud – yes – appeal dismissed

Citations:

[2019] UKFTT 386 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641244

VAT – transfer of a leasehold property to purchaser – prior sale by that purchaser – whether transfer of a going concern – Zita and Intelligent Managed Services considered and applied – appeal dismissed

Citations:

[2019] UKFTT 559 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641318

VALUE ADDED TAX – default surcharge – payment late – no reasonable excuse – no effective time to pay arrangements – surcharge liability notice properly served – appeal dismissed.

Citations:

[2019] UKFTT 84 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641233

VALUE ADDED TAX DVOIP and Electronic Communication Services – Penalty imposed on company in relation to inaccuracies in three successive quarterly VAT returns – Company entered liquidation – Personal Liability Notice for 100% of the Company’s liability issued to Appellant sole director D Schedule 24 Paragraph 19 Finance Act 2007 D Did the Company know or have reason to suspect that the transactions were connected to fraud? – Yes – Were the inaccuracies attributable to deliberate conduct of the Appellant director? – Yes, but only in relation to the last two periods – Comments on the need to consider special reduction in relation to a Personal Liability Notice – Appeal allowed in part

Citations:

[2019] UKFTT 529 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641327

VAT default surcharge – temporary cash flow shortage – whether reasonable excuse for late payment – no – Appellant previously paid electronically and allowed an additional seven days – changed to making payment by cheque but unaware that he would no longer be entitled to additional seven days whether reasonable excuse – no – Appellant’s assertion that he had not been notified of earlier defaults not accepted – appeal dismissed

Citations:

[2019] UKFTT 361 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.638526

PROCEDURE – VALUE ADDED TAX – Decision by FTT dismissing the Appellant’s appeal upheld by UT but successfully appealed to Court of Appeal of Northern Ireland – Court of Appeal ordered remission to a differently constituted panel of the FTT for rehearing – Applications to strike out parts of HMRC’s Further Amended Statement of Case and/or bar HMRC from advancing evidence of the facts and matters therein – Discussion of the effect of the Court of Appeal’s order on the scope of the rehearing – Whether res judicata or issue estoppel? – No – Whether an abuse of process? – No – Application dismissed

Citations:

[2019] UKFTT 385 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641252

VAT-Input tax-Professional fees incurred in pursuing litigation-Whether a general overhead of the business or whether attributable to particular exempt supplies

Citations:

[2019] UKFTT 440 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641293

VAT – Partial exemption – Standard method override – Production costs accepted as ‘residual’ – Whether production costs have a direct and immediate link to catering and other taxable supplies – Whether ‘break in chain’ or separate supplies – Appeal allowed in part

Citations:

[2019] UKFTT 329 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.638511

VAT – valid invoice or not – not – whether HMRC’s decision not to accept other evidence, in the absence of valid VAT invoices was reasonable-yes-appeal dismissed

Citations:

[2019] UKFTT 332 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.638515

VALUE ADDED TAX – place of supply of services – reverse charge – consideration of Articles 43 and 44 of the Principle VAT Directive – whether or not taxpayer engaged in non-economic business activity required to account for VAT under reverse charge mechanism — held not

Citations:

[2019] SFTD 289, [2018] STI 1926, [2018] UKFTT 599 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632375

VAT default surcharge – cash flow shortage – logistical problems caused delays in delivery of goods to customers – whether reasonable excuse for late payment – on the facts, yes – whether a request for time to pay had been considered by HMRC – no – whether reasonable excuse – yes – Appeal allowed

Citations:

[2018] UKFTT 603 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632334

VALUE ADDED TAX – Zero Rating – vehicles adapted for the carrying of a wheelchair – whether customers ‘usually wheelchair users’ – whether vehicle includes features whose ‘design’ is such that their ‘sole purpose’ is to allow a wheelchair to be carried.

Citations:

[2018] UKFTT 550 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632319

VAT – application for permission to notify late appeal to Tribunal – Martland v HMRC applied – application refused

Citations:

[2018] UKFTT 589 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632360

VALUE ADDED TAX – scrap metal transactions undertaken by appellant -denial of input tax – the appellant did not dispute that there was a tax loss, that the tax loss resulted from fraudulent evasion of VAT and that the transactions were connected with fraudulent evasion of VAT – did the appellant know or should it have known that the transactions were so connected – yes – appeal dismissed – decision by HMRC to deregister appellant for VAT – whether correct on basis that registration probably connected to fraud – yes – appeal dismissed

Citations:

[2018] UKFTT 633 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632356

VALUE ADDED TAX – denial of zero-rating on car sales to the Republic of Ireland on the basis that the sales were connected with fraudulent evasion leading to a loss of tax and the appellant knew or should have known that the sales were so connected- appeal dismissed- denial of zero-rating on the basis of failure to provide sufficient evidence of removal as required- VAT Notice 725- appeal dismissed

Citations:

[2018] UKFTT 474 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632281