References: [2014] UKUT 38 (TCC)
Links: Bailii
UTTC VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx – whether subsequent CJEU judgments cause that interpretation to be open to doubt – Mahageben and David; Toth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused

References: [2013] UKUT 517 (TCC)
Links: Bailii
UTTC VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council – whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes

References: [2012] UKUT 378 (TCC), FTC/40/2010
Links: Bailii
UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal dismissed.
This case cites:

• Appeal from – Marcus Webb Golf Professional -v- Revenue & Customs FTTTx (Bailii, [2009] UKFTT 388 (TC))
  FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed . .

This case is cited by:

• Appeal from – Marcus Webb Golf Professional (A Firm) -v- HM Revenue and Customs CA (Bailii, [2013] EWCA Civ 1225)
  Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West. . .

References: [2014] UKFTT 475 (TC)
Links: Bailii
UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

References: [2013] UKUT 594 (TCC)
Links: Bailii
UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities
Statutes: Value Added Tax Act 1994

References: [2014] UKFTT 466 (TC)
Links: Bailii
UTTC VAT default surcharge – payment made two days late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

References: [2013] UKUT 432 (TCC)
Links: Bailii
UTTC VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (‘FTT’) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed

References: [2014] UKUT 46 (TCC)
Links: Bailii
UTTC VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4
This case cites:

• Appeal from – Brockenhurst College -v- Revenue & Customs FTTTx (Bailii, [2013] UKFTT 153 (TC))
  FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. . .

References: [2014] UKUT 204 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – whether certain kinds of dog food were pet food – meaning of ‘meal’ in expression ‘biscuits and meal’ in zero-rating schedule

References: [2014] UKFTT 468 (TC)
Links: Bailii
UTTC VAT default surcharge – five late payments appealed – insufficiency of funds and illness of proprietor – whether reasonable excuse – no – whether surcharges disproportionate – no – Appeal dismissed

References: [2014] UKUT 202 (TCC)
Links: Bailii
UTTC Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed – VATA 1994 Schedule 7A Group 2

References: [2014] UKUT 361 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes – whether FTT erred in law – claim failed to meet reg 201 requirements – appeal allowed

References: [2014] UKUT 8 (TCC)
Links: Bailii
UTTC Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with fraud

References: [2014] UKFTT 469 (TC)
Links: Bailii
Coram: Connell TJ
UTTC VAT default surcharge – VAT paid late – insufficiency of funds – Appellant awaiting payment for construction work undertaken from bodies within the public sector – whether reasonable excuse – no – Appeal dismissed

References: [2014] UKUT 75 (TCC)
Links: Bailii
UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83

References: [2014] UKFTT 476 (TC)
Links: Bailii
UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

References: [2014] UKFTT 472 (TC)
Links: Bailii
UTTC VALUE ADDED TAX – default penalty surcharge – whether appellant liable for the penalty – yes – whether there was a reasonable excuse for late payment – no – whether penalty disproportionate – no

References: [2014] UKUT B4 (TCC)
Links: Bailii
Appeal against rejection of claims for credit for inputs.

References: [2014] UKFTT 467 (TC)
Links: Bailii
UTTC VAT default surcharge – VAT return late and VAT not paid on time – whether due to circumstances outside its control – yes – whether reasonable excuse – yes – appeal allowed

References: [2014] UKFTT 464 (TC)
Links: Bailii
Coram: Michael S Connell
UTTC VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of £1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

References: [2014] UKUT 320 (TCC)
Links: Bailii
Coram: Warren J P
UTTC VAT-Self-billing- failure to complete a self-billing agreement- 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to be discharged- Adjourned for further argument
Statutes: VAT Regulations 1995 29(2)

References: [2014] UKUT 61 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – input tax – whether supplies made – whether First-tier Tribunal’s decision provided adequate reasons for finding that supplies not made – yes – appeal dismissed

References: [2014] UKUT 336 (TCC)
Links: Bailii
UTTC VAT – Classification of supply of plot of land and storage container – Item 1 Group 1 Schedule 9 Value Added Tax Act – supply exempt – no – appeal allowed

References: [2013] UKUT 404 (TCC)
Links: Bailii
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed

References: [2007] UKVAT-Excise E01014
Links: Bailii
UTTC PRACTICE AND PROCEDURE – Appeal – Agreement – Whether agreement which was not under section 85 or Rule 17 concluded appeal – Customs mistakenly purported to carry out statutory re-review – Offer of restoration for fee accepted – Terms not certain – No promise or consideration provided by Appellant – Held no contract – Appeal against original review not concluded – VAT Act 1994 s.85 – FA 1994 s.7(4), 15(4) and 16(4)

References: [2012] UKUT B2 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – exemptions – appellant engaged dental nurses and supplied them as temporary staff to dentists – whether appellant made supplies of staff or of medical treatment – supplies of staff – supplies standard-rated – appeal dismissed

References: [2014] UKUT 307 (TCC)
Links: Bailii
UTTC VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed.

References: [2012] UKUT 224 (TCC)
Links: Bailii
UTTC Value Added Tax – whether assessments made in time – yes – whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes – whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold – no – appeal dismissed

References: [2014] UKUT 558 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – zero rating – DIY residential conversion scheme – conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building – whether residential building designed as a dwelling – whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling – no – appeal dismissed