FTTTx VAT – preliminary point – whether tribunal should exercise its discretion to grant extension of time to appeal where issue as to time barring of input tax claim made by voluntary disclosure – appeal itself made many months after disputed decision made – application refused.

[2010] UKFTT 106 (TC)
Bailii
England and Wales

VAT

Updated: 01 November 2021; Ref: scu.408969

VAT default surcharge – insufficiency of funds in account to which direct debit was to be applied – Appellant had funds in another account – whether reasonable excuse – no – Appeal dismissed

[2017] UKFTT 826 (TC)
Bailii
England and Wales

VAT

Updated: 01 November 2021; Ref: scu.600975

VAT ZERO RATING – Removal of Goods to a Member State – No satisfactory evidence produced to substantiate removal – Appellant did not adjust its VAT account within 3 months of the date of supply – Were the Respondents entitled to issue an assessment for VAT and a misdeclaration penalty – Yes – Appeal dismissed – With order for costs against the Appellant

[2004] UKVAT V18779
Bailii

VAT

Updated: 01 November 2021; Ref: scu.216485

When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary consideration’, which was a ‘subjective value’, in this case the value which the parties had expressly adoptd adopted to the goods on th first sale. The value of a part-exchange car was to be taken to be the full part-exchange price as agreed and not ‘true value’. That latter value served only to limit any possible refund. The part-exchange price could not properly be characterised as part of a discount on the price of the replacement car. Appeal dismissed

Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe
[2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73, [2004] BVC 53, [2004] 1 WLR 1, [2003] STI 2274, [2004] RTR 18, [2003] BTC 5658, [2004] 1 All ER 434
House of Lords, Bailii
Sixth Directive (77/388/EEC)
England and Wales
Citing:
Appeal from – Lex Services plc v Commissioners of Customs and Excise; Customs and Excise Commissioners v Littlewoods Organisation Plc CA 26-Oct-2001
The taxpayer took cars in part exchange on the sale of new cars. If the car was returned, the real value of the part exchange car was refunded. The taxpayer sought to be taxed on the real value of the car.
Held: The tax was payable on the . .
Cited – Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats ECJ 5-Feb-1981
(The Dutch Potato case) A farmers’ cooperative owned a refrigerated potato store. During 1975 and 1976 it came to be unnecessary, because it was planning to sell the store, to levy the usual storage charges on its members. Dutch tax officials . .
Cited – Argos Distributors v Commissioners of Customs and Excise ECJ 24-Oct-1996
VAT was payable on the value of a discount voucher only, and not on the full price of the goods. ‘According to the court’s settled case law, the taxable amount for the supply of goods or services is represented by the consideration actually received . .
Cited – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Cited – Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise ECJ 23-Nov-1988
A cosmetics wholesaler offered to a beauty consultant, acting as retailer, a pot of rejuvenating cream at the special price of andpound;1.50. The consultant was to give the cream to a chosen retail customer (referred to as a hostess) as a reward for . .
Cited – Rosgill Group Ltd v Commissioners of Customs and Excise CA 23-Apr-1997
A party hostess had been allowed to buy for pounds 20.76 a blouse with a catalogue price of pounds 27.99.
Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference pounds 7.23: ‘The . .
Cited – Empire Stores v Commissioners of Customs and Excise ECJ 2-Jun-1994
A retail mail-order supplier, had run two promotions, a ‘self-introduction’ scheme and a ‘introduce a friend’ scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to . .
Cited – Commissioners of Customs and Excise v Westmorland Motorway Services Ltd CA 5-Feb-1998
Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least . .
Cited – Rompelman v Minister van Financien (Judgment) ECJ 14-Feb-1985
A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted. . .
Cited – Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise ECJ 7-Sep-1999
For the purposes of Value Added Tax, the terms ‘Establishments’ and ‘organisations’ did not only refer to legal entities as such, but included natural persons, and in this case, particularly, partnerships. Accordingly a partnership running a nursing . .
Cited – Staatssecretaris van Financien v Coffeeshop ‘Siberie’ vof ECJ 29-Jun-1999
A cafe owner rented a table out to a drug dealer. He was charged VAT on the rent, but denied liability on the basis that it was an illegal activity and not taxable. However the renting itself was not unlawful either under national Netherlands law or . .
Cited – BLP Group v Commissioners of Customs and Excise ECJ 6-Apr-1995
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must . .
Cited – Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same ECJ 9-Oct-2001
A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable . .
Cited – Commissioners of Customs and Excise v Hartwell Plc QBD 2002
Motor traders gave customers a voucher to be set off against the cost of a replacement car and other services.
Held: Patten J said: ‘The Purchase Plus allowance is negotiated and agreed as a reduction by Hartwell in the amount which the . .
Cited – Commissioners of Customs and Excise v Hartwell Plc CA 12-Feb-2003
The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT . .
Cited – Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ECJ 27-Apr-1999
‘Items’ described as gifts’ which Kuwait Petroleum exchanged under a petrol promotion scheme for vouchers received by customers purchasing petrol were issued ‘free of charge’. The purchase of petrol and the exchange of vouchers for gifts were . .
Cited – Boots Company plc v Commissioners of Customs and Excise ECJ 27-Mar-1990
In the simple case of a voucher which the issuer himself redeems by allowing a discount on a purchase from himself, the voucher is not property but is simply evidence of an obligation to give a discount. . .
At first instance – Lex Services Plc v Commissioners of Customs and Excise ChD 7-Sep-2000
The taxpayer took in cars in part exchange at a cost higher than the re-sale value. The Commissioners sought to collect VAT on the higher price as shown in the agreements, and the tax payer on the actual value.
Held: Where the parties . .
Cited – Investors Compensation Scheme Ltd v West Bromwich Building Society HL 19-Jun-1997
Account taken of circumstances wihout ambiguity
The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside.
Held: Investors having once . .

Cited by:
Cited – Revenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .

Lists of cited by and citing cases may be incomplete.

VAT

Leading Case

Updated: 01 November 2021; Ref: scu.188433

FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied.
Held: agreement operated as assignment/waiver of appellant’s right to repayment of VAT only to extent that repayment claims by persons other than appellant had actually been made. Burden on HMRC to prove claims actually made – burden not discharged. Unjust enrichment not considered as not in issue. Appeal allowed.

[2014] UKFTT 729 (TC)
Bailii
Value Added Tax Act 1994 80, Finance Act 2008 121(1)
England and Wales

VAT

Updated: 31 October 2021; Ref: scu.535794

FTTTx VALUE ADDED TAX; Section 73 Value Added Tax Act 1994: Partnership assessment; repayment claims credibility check: mark-ups on best selling lines not in line with expected outcomes; local convenience stores; unlikely patterns of trading; no adherence to any accepted retail scheme. Appeal dismissed.

Gemmell J
[2011] UKFTT 728 (TC)
Bailii
Value Added Tax Act 1994 73
England and Wales

VAT

Updated: 31 October 2021; Ref: scu.449681

FTTTx VAT – entitlement to credit for input tax on motor cars – article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – intention to use car primarily for self-drive hire – evidence of entitlement to input tax where documents contradictory or missing – 2007 statement of practice on input tax deduction without valid invoice – jurisdiction of Tribunal to review HMRC’s exercise of discretion whether to accept alternative evidence of entitlement to input tax deduction – misdeclaration penalty – appeal allowed in part

[2012] UKFTT 220 (TC)
Bailii
VAT (Input Tax) Order 1992 7
England and Wales

VAT

Updated: 31 October 2021; Ref: scu.462602

FTTTx VAT default surcharge – whether reasonable excuse – no – penalty of andpound;4,260.26 – whether disproportionate – yes – appeal allowed.

[2011] UKFTT 473 (TC)
Bailii
England and Wales

VAT

Updated: 31 October 2021; Ref: scu.443185

UTTC VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed.’

[2013] UKUT 57 (TCC), FTC/40/2011
Bailii
Vale Added Tax Act 1994 81(3A)
England and Wales

VAT

Updated: 31 October 2021; Ref: scu.509169

VAT – Input tax – Goods acquired and sold on to EU traders – Goods situated in haulier’s warehouse – Supplier failed to account for output tax – Whether Appellant has shown that goods existed – No
Zero-rating – Supplies to EU traders for removal from UK – Whether Appellant has shown that goods removed – N
[2006] UKVAT V19880
Bailii

Updated: 31 October 2021; Ref: scu.246201

VAT – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC trading – admission by Appellant that fraud established and connected to Appellant’s transactions – whether Appellant knew or had means of knowledge of connection – held Appellant knew of fraud – appeal dismissed
[2011] UKFTT 353 (TC)
Bailii
England and Wales

Updated: 31 October 2021; Ref: scu.443109

VAT – fee paid by passengers to appellant – whether consideration for a supply – yes – whether supply zero rated as ‘making of arrangements’ for the supply of transport of passengers in an aircraft designed to carry at least 10 passengers – no – whether exempt as a supply to meet the direct needs of aircraft or its cargo – no – appeal dismissed
[2012] UKFTT 277 (TC), [2012] STI 2104, [2012] SFTD 978
Bailii
England and Wales

Updated: 31 October 2021; Ref: scu.462704

VALUE ADDED TAX – input tax – employee driving car provided and insured by appellant at its cost – employee involved in serious accident and prosecuted for causing death by dangerous driving – cost of representation borne by insurer but appellant required to pay VAT on solicitors’ fees – whether input tax incurred for the purpose of the appellant’s business – correct test not whether representation for the purposes of appellant’s business but whether insurance policy obtained for those purposes – yes – appeal allowed
[2004] UKVAT V18835
Bailii

Updated: 31 October 2021; Ref: scu.219804

[2006] UKVAT V19858
Bailii
England and Wales

Updated: 31 October 2021; Ref: scu.246197

VAT – default surcharge – late payment of tax – electronic payment – whether despatched in time – erroneous belief that Faster payments system applied – held, not despatched in time – whether reasonable excuse – on facts, no – whether surcharge disproportionate given short delay – no -appeal dismissed
[2012] UKFTT 243 (TC)
Bailii
England and Wales

Updated: 30 October 2021; Ref: scu.462712

VAT – Extension of time to appeal – VAT treatment of gaming machines – 57 months out of time – taxpayer misunderstood HMRC guidance – CPR tests considered – need for legal certainty – no extenuating circumstances present – not in interests of justice to allow time extension – application refused – appeal stuck out.
[2012] UKFTT 206 (TC)
Bailii
England and Wales

Updated: 30 October 2021; Ref: scu.462589

UTTC VAT – Whether First-tier Tribunal had jurisdiction to consider legitimate expectation to recover pre-registration input tax on supply of services – No – decision of First-tier Tribunal allowing taxpayer’s appeal reversed
[2013] UKUT 71 (TCC), FTC/67/2011
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.509170

UTTC VAT -whether First-tier Tribunal erred in concluding that membership fees recovered after access to club’s facilities had been denied due to non-payment were not consideration for a supply but compensation – held yes – appeal allowed
[2013] UKUT 173 (TCC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.509183

UTTC Value Added Tax – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First-tier Tribunal – Whether material error of law in determination of that question by the FTT – No – Appeal dismissed
[2013] UKUT 6 (TCC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.509175

FTTTx VAT – default surcharge – reasonable excuse – appeal dismissed
[2013] UKFTT 262 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503560

FTTTX VAT – input tax – decision by HMRC to refuse repayment by reference to Kittel principle withdrawn – subsequent refusal of major part of repayment claim on grounds of lack of proof of payment – whether on facts payment proved to have been made – s 26A VATA 1994 – held, on evidence, insufficient proof of payment – other matters not relevant to that conclusion – appeal dismissed
[2013] UKFTT 266 (TC)
Bailii
Value Added Tax Act 1994 26A
England and Wales

Updated: 27 October 2021; Ref: scu.503566

FTTTx VAT – Appeal against compulsory registration – Whether transfer as a going concern from taxable person – Yes – Appeal dismissed – section 49 and schedule 1 Value Added Tax Act 1994
[2013] UKFTT 265 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503572

FTTTx VAT – liability to register and entitlement to exemption from registration – whether HMRC’s decisions correct – appeal allowed in part
[2013] UKFTT 275 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503562

FTTTx VAT – MTIC – transactions connected with fraud? – yes – appellant knew transactions connected with fraud? – yes – appeal dismissed.
[2013] UKFTT 270 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503568

FTTTx VAT – sale of motor car on part-exchange terms – price of part-exchange car includes ‘over-allowance’ – value of supply of replacement car – periods prior to 1 August 1992 – s 10 VATA 1983 – application of ‘open market value’ – whether such value of replacement car should reflect a discount on a cash sale equivalent to the amount of the over-allowance
[2013] UKFTT 269 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503564

FTTTx VAT – default surcharge – reasonable excuse – appeal dismissed
[2013] UKFTT 261 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503561

FTTTx Value Added Tax – Default surcharge of andpound;204.42 – fourth consecutive late Return/payment – whether ‘reasonable excuse’ or disproportionate penalty? – No – Appeal dismissed
[2013] UKFTT 277 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503558

FTTTx VAT – assessment under S.73(1) VATA 1994 – civil evasion penalty – appeal against penalty allowed in part
[2013] UKFTT 272 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503556

FTTtx VALUE ADDED TAX – Denial of input tax recovery as connected with fraud -whether properly denied – On facts No – Appeal allowed
[2013] UKFTT 271 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503557

VAT – FINANCE EXEMPTION – INTERMEDIARY SERVICES – Appellant loan broker – details of unsuccessful applicants passed to sister company offering debt management services – were the Appellant’s supplies standard rated referrals of leads – no – was the Appellant performing routine clerical tasks on behalf of sister company – no – the Appellant brought the customer and sister company together with a view to forming a contract for financial services which included a relevant financial service of payment handling – Appellant negotiated a relevant financial transaction and acted as an intermediary – Appeal allowed.
[2009] UKFTT 247 (TC), [2010] SFTD 96, [2010] STI 1477
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409047

REGISTRATION FOR VAT – electronic application on form VAT1 stated wrong date for voluntary registration – request in respect of cancellation of registration and for registration from a later date being treated by the Commissioners as a request for an amendment of the effective date of registration – request refused – tribunal’s jurisdiction under s.83|(a) VATA, 1994.
Held that the decision taken unilaterally by the Commissioners to treat the appeal requesting cancellation of registration and request for registration from a later date as a request for an amendment of the effective date of registration was flawed – S.84 (10) VATA applied – appeal partially allowed and a further independent review directed.
[2009] UKFTT 250 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409083

VALUE ADDED TAX- supply of staff – group of companies – administrative company in group acting as agent for supply of staff – appeal allowed
[2009] UKFTT 200 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409023

VAT – appeal against compulsory registration – whether the exemption for the provision of education by an eligible body applied – Group 6, Schedule 9, VATA 1994 refers – whether the Appellant an ‘eligible body’ – definition in Note (1)(e) considered – held that taking account of the memorandum of the Appellant which precluded the distribution of profits and also of the fact that significant remuneration was paid to the directors who were also the members of the Appellant, the aim of the Appellant was on the facts to make a profit which was distributed as directors’ remuneration – this prevented the Appellant being an ‘eligible body’ – Kennemer Golf Club v Staatssecretaris van Financien applied – appeal dismissed
[2009] UKFTT 243 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409060

VAT – ASSESSMENT and VOLUNTARY DISCLOSURE – dispute concerned the proportion of standard rated food sales – HMRC’s assessment based on the Appellant’s records – Appellant adduced no persuasive evidence to undermine the assessment or support his voluntary disclosure – Appeal dismissed
[2009] UKFTT 240 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409061

VALUE ADDED TAX – zero-rating – food product presented a seed stacked flapjack bar containing seeds, oats and honey – whether properly categorised as cake – no – decision that product should be categorised as confectionary and standard-rated – VAT Act 1994, s. 30, sch. 8, group 1, item 1, excepted item 2, note (5) – appeal dismissed
[2009] UKFTT 264 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.409066

VALUE ADDED TAX – Procedural Issues – Whether to vacate the hearing on medical grounds? – No – Striking out Appellant? – No – Permission to amend outline of case? – Yes – Best judgment assessments – Whether to best judgment? – Yes – Comments on Mutual Assistance and Administrative Co-operation with the Republic of Ireland’s Revenue Commissioners – Schedule 24 penalties – Whether conduct deliberate? – Whether (in relevant instance) concealed? – Yes – Appeal dismissed
[2020] UKFTT 281 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.652724

VALUE ADDED TAX – exemption – card payment fees – travel agent charging fees to customers using debit and credit cards – whether exempt as transactions concerning transfers – Article 135(1)(d) Principal VAT Directive – Bookit Limited, DPAS Limited and Target Group Limited considered – appeal dismissed
[2020] UKFTT 226 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.652272

FTTTx VAT – INTEREST – application for interest under section 84(8) VAT Act 1994 – whether right to interest acquired before 1 April 2009 – whether repeal of section 84(8) from 1 April 2009 removed right to interest – effect of section 16 Interpretation Act 1978 – whether right to interest under EU law – whether interest calculated on simple or compound basis – rate of interest – application granted
[2014] UKFTT 679 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.535141

VAT -default surcharge -whether surcharge notice served on taxpayer -section 98 VATA -whether reasonable excuse -whether surcharge proportionate
[2011] UKFTT 413 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.443119

FTTTx VAT – Exception from registration -Whether HMRC satisfied that the value of Appellant’s supplies in following year would not exceed deregistration threshold – Whether HMRC’s refusal to apply the exception was reasonable and if not, whether decision would have inevitably been the same – Appeal dismissed.
Brooks J
[2014] UKFTT 168 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.521802

FTTTx Customs duty – relief for samples – conditions required – objective test – relevance of Public Notice 367 – Regulations 2913/93, 2454/93 and 1186/09 – VAT (Imported Goods) Relief Order 1984 – appeal dismissed
[2013] UKFTT 353 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.513473

FTTTx VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be registered with effect from that deregistration date – held she was not so liable – appellant’s appeal against decision not to deregister her with effect from that deregistration date allowed – paragraph 13, Schedule 1, VAT Act 1994 applied
[2013] UKFTT 356 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.513488

VALUE ADDED TAX – late payment of VAT – default surcharges appealed against – insufficiency of funds – whether the cause of the insufficiency amounted to a reasonable excuse within section 59)7)(b) VATA and having regard to section 71(1)(a) VATA – Customs and Excise Commissioners v Steptoe [1992] STC 757 considered and applied – the cause was cash flow difficulties resulting from a combination of defaulting debtors and the reluctance of the Appellant’s bank to extend further borrowing facilities – held a reasonable excuse had been made out – appeal allowed
[2011] UKFTT 426 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.443120

DEFAULT SURCHARGE – VAT return and cheque for tax despatched too late to arrive by due date – due date a Sunday – cheque dated on the Sunday – return and cheque posted on the day before – inevitable that return and tax would be received by Customs after the due date – no reasonable excuse apparent – appeal dismissed
[2004] UKVAT V18764
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.213728

[2004] UKVAT V18766
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.213731

INPUT TAX – carousel fraud – whether transactions must be ignored as not being economic activities with the result that an innocent party is not entitled to credit for input tax – yes – whether the principles of legal certainty, proportionality, equal treatment and interpretation on favour of the taxpayer prevent disallowing input tax of innocent party – no
[2003] UKVAT V18112, [2003] UKVAT V18113
Bailii, Bailii
England and Wales
Cited by:
At VDT – Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd v Commissioners of Customs and Excise ECJ 12-Jan-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain . .

Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2021; Ref: scu.247567

Value Added Tax – Supply – Appellants selling carpets – Whether services of fitters supplied by Appellants (as sub-contractors) – appeal dismissed
[2004] UKVAT V18756
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.213720

Whether sales under-declared – whether VAT assessments made to best judgment – yes – whether assessments correct – no – appeals allowed in part
[2021] UKFTT 203 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.663743

[2021] UKFTT 63 (TC)
Bailii
England and Wales

Updated: 25 October 2021; Ref: scu.661788

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Supply of services effected for consideration – Article 132(1)(q) – Exemption – Television broadcasting financed partly from the State budget and partly from commercial activities – Right to deduct tax due
C-21/20, [2021] EUECJ C-21/20_O, [2021] EUECJ C-21/20
Bailii
European
Cited by:
Opinion – Balgarska natsionalna televizia (Judgment) ECJ 16-Sep-2021
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Scope – Article 2 (1) (c) – Provision of services effected against payment – Exclusion of audiovisual media offered to viewers financed by a . .

Lists of cited by and citing cases may be incomplete.
Updated: 25 October 2021; Ref: scu.668262

VALUE ADDED TAX – Soft-drinks – In relation to some deals, whether HMRC have discharged their burden in relation to establishing connection to fraud? – No – In relation to other deals, whether the Appellant knew or should have known of the connection to fraud? – Yes – Appeal allowed in part, dismissed in part
[2021] UKFTT 286 (TC)
Bailii
England and Wales

Updated: 25 October 2021; Ref: scu.667927

reasonable excuse appeal
[2004] UKVAT V18814
Bailii
England and Wales

Updated: 25 October 2021; Ref: scu.219793

ASSESSMENT – Taxi operator business – Question of identity of proprietor at time of assessment – if the appellant, then VAT assessed correctly and late registration penalty due – if not, assessment invalid and penalty not due – on evidence, appeal allowed – VATA 1994 s73 and Schedule 1 paras 1(i)(a) and 5(2)
[2004] UKVAT V18815
Bailii
England and Wales

Updated: 25 October 2021; Ref: scu.219796

Vat – Administration : Bad Debt Relief claims – whether made out of time – yes – whether assessment issued out of time – no – whether assessment made to best judgement – yes – appeal dismissed
[2020] UKFTT 260 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.652279

[2020] EWHC 2255 (Admin)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.653127

VAT – denial of credit for input tax on basis that Appellant knew or should have known that its transactions were connected with the fraudulent evasion of VAT – sale of airtime – transaction chains involve both direct chains and contra trading – Appellant knew and should have known – appeal dismissed
[2020] UKFTT 247 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.652275

Reasonable excuse appeal against default surcharge
[2008] UKVAT V20593
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.267440

Reasonable excuse appeal
[2008] UKVAT V20594
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.267439

FTTTx VAT – ASSESSMENT – Input tax claims not supported by invoices or other documentary evidence – assessment based on figures provided by the Appellant and reasonably arrived at – Appeal dismissed – Assessment confirmed.
[2012] UKFTT 571 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.466085

FYYYx 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
[2012] UKFTT 641 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.466144

Assessment to VAT – disbursements in respect of MoT charges – unapproved garage taking customers’ cars to be tested at independent testing stations – Appellant’s invoices charging one sum equal to standard MoT fee, free of VAT, part of which paid to MoT testing station, the remainder being retained by the Appellant – whether whole sum liable to standard rate – Appeal Allowed.
[2007] UKVAT V20100
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.258879

Rules of Procedure – First subparagraph of Article 104(3) – Sixth VAT Directive – Article 13B(d)(3) – Exemptions – Concepts of ‘deposit accounts’ and of ‘payments’ – Refusal of exemption
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive (Council Directive 77/388, Art. 13B(d)(3)) (see paras 22, 24-25, operative part)
[2008] EUECJ C-231/07
Bailii
European

Updated: 23 October 2021; Ref: scu.666504

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 – denial of zero rating for supplies made by the Appellant 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, in relation to the supplies made to the Appellant, on the balance of probabilities, the Appellant did not know, but should have known, of that connection and appeals dismissed to that extent – conclusion that, in relation to the supplies made by the Appellant, the appeals succeeded because either the Respondents had not adequately pleaded their case or the Respondents had not satisfied the burden of showing that, on the balance of probabilities, the supplies were connected to the fraudulent evasion of VAT
[2021] UKFTT 287 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.667917

VALUE ADDED TAX – bespoke retail scheme – regulations 67 and 68 VAT Regulations 1995 – no provision for closing stock adjustment on ceasing to use the scheme – whether the scheme produced a fair and reasonable valuation of taxable supplies – R v Customs and Excise Commissioners (ex parte Littlewoods Home Shopping Group Limited) considered – held, the scheme did produce a fair and reasonable valuation – in any event, the respondents were not entitled to assess VAT on the basis that the scheme included a closing stock adjustment – appeal allowed
[2021] UKFTT 188 (TC)
Bailii
England and Wales

Updated: 23 October 2021; Ref: scu.663652

FTTTx VAT – sporting exemption for golf clubs – Article 13A(1)(m) Sixth Directive – members’ subscriptions – single supply or multiple supplies – Card Protection Plan considered – held single supply – profit making proprietary clubs – whether entitled to exemption – no – appeals dismissed
[2012] UKFTT 557 (TC)
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.466081

Value Added Tax – Permission To Make A Late Appeal – appeal made 7 days late after the provision of further information to the Respondents and a request to delay making the appeal until the further information was investigated – held that the delay in this case was neither serious nor significant and occurred for good reason and that, taking into account all the circumstances of the case, it was appropriate to give permission for the late appeal – application upheld
[2020] UKFTT 320 (TC)
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.653165

VAT – DIY Builders Scheme- s 35 VATA
[2021] UKFTT 317 (TC)
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.667924

Default Surcharge – reasonable excuse accepted by Commissioners prior to Hearing – appeal dismissed.
[2004] UKVAT V18755
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.213723

APPEAL – hearing conducted partly in appellant’s absence and appeal dismissed – decision set aside and re-hearing directed – appellant failing to attend or be represented at re-hearing – absence inadequately explained – appeal dismissed without hearing evidence
[2004] UKVAT V18740
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.213709

Assessment: Whether discretion to make assessment; whether exercised in the instant case; assessment discharged. VATA 1994, s.73.
[2003] UKVAT V18298
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.247583

reasonable excuse appeal
[2005] UKVAT V19070
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.247585

FTTTx VAT – consideration for supply – Article 73 Principal VAT Directive – subsidies directly linked to the price of the supply – provision of free environmental consultancy services to businesses – funding from third party – whether payments amount to consideration – yes – appeal allowed
[2012] UKFTT 750 (TC)
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.472762

ZERO-RATING – building – annexe or extension – separate dwelling – planning conditions – Value Added Tax Act 1994 Schedule 8 Group 5 Item 2 Notes 2, 16 and 17 – appeal dismissed
[2008] UKVAT V20889
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.301873