Wind Inovation 1: ECJ 9 Nov 2017

ECJ Taxation – Common System of Value Added Tax : Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Dissolution of a company resulting in its removal from the value added tax (VAT) register – Obligation to calculate VAT on available assets and to pay the VAT calculated to the State – Maintenance or amendment of the law existing on the date of accession to the European Union – Second paragraph of Article 176 – Effect on the right to deduct – Article 168

Citations:

C-552/16, [2017] EUECJ C-552/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 23 May 2022; Ref: scu.599693

Rental Concepts Ltd v Revenue and Customs: VDT 28 May 2008

VDT VAT – Input tax deduction – Whether relevant supplies made to the Appellant or to a third party on whose behalf the Appellant acted – Held that the documentation and the conduct of the parties after the date of the written agreement indicated that the Appellant acted as agent for the third party to receive the relevant supplies on its behalf – Appeal dismissed

Citations:

[2008] UKVAT V20692

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.272944

Apple and Pear Development Council v Commissioners of Customs and Excise: ECJ 8 Mar 1988

Consideration means ‘everything received in return for the supply of services or the provision of services’.

Judges:

Advocate General Slynn

Citations:

C-102/86, R-102/86, [1988] EUECJ R-102/86, [1988] STC 221

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedNell 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 . .
CitedRevenue 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 . .
CitedAirtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 May 2022; Ref: scu.134390

Commission v United Kingdom: ECJ 21 Jun 1988

Europa An action by the Commission pursuant to Article 169 of the Treaty against a Member State for failure to fulfil its obligations, the bringing of which is a matter for the Commission in its entire discretion, is objective in nature. In the context of the balance of powers between the institutions laid down in the Treaty, it is not for the Court to consider what objectives are pursued in such an action. Its role is to decide whether or not the Member State in question has failed to fulfil its obligations as alleged.
The identification of ‘cleary defined social reasons’ for which certain reduced rates and exemptions from value-added tax may be retained on a transitional basis pursuant to the last indent of Article 17 of the Second Directive and Article 28 (2) of the Sixth Directive is in principle a matter of political choice for the Member States and can be the subject-matter of supervision at the Community level only in so far as, by distorting that concept, it leads to measures which because of their effects and their true objectives lie outside its scope. Since, under the general scheme of value-added tax, the final consumer is the person who acquires goods or services for personal use, as opposed to an economic activity, and thus bears the tax, the second condition laid down in those provisions for the retention of certain reduced rates and exemptions, that is to say that they must be ‘for the benefit of the final consumer’ must in the light of the social purpose of Article 17 be understood as meaning that the beneficiary must not use exempted goods or services in the course of an economic activity. The provision of goods or services at a stage higher in the production or distribution chain which is nevertheless sufficiently close to the consumer to be of advantage to him must also be considered to be for the benefit of the final consumer as so defined.
‘With regard to buildings intended for housing, the Commission’s arguments cannot be upheld. The measures adopted by the United Kingdom to implement its social policy in housing matters, that is to say, facilitating home ownership for the whole population, fall within the purview of ‘social reasons’ for the purposes of the last indent of article 17 of the Second Directive.’

Judges:

Advocate General Darmon

Citations:

C-416/85, [1990] 2 QB 130, [1988] EUECJ C-416/85, [1988] STC 456

Links:

Bailii

Cited by:

CitedHer Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited HL 26-Feb-2004
The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating.
Held: The outbuilding to which alterations were made must have . .
CitedRevenue and Customs v Jacobs CA 22-Jul-2005
The taxpayer had converted a former residentional boarding school into a substantial private residence. He had sought to claim over andpound;300,000 VAT inputs. The Commissioners appealed the finding that he was so entitled.
Held: ‘works . .
CitedMason v Boscawen ChD 18-Dec-2008
The landlord had opted to charge VAT on part of the rent. The tenant fell into arrears and now challenged a notice to quit which included the VAT. The court was asked what constituted ‘rent’ for the purposes of a demand for rent founding a notice to . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 22 May 2022; Ref: scu.134303

Nasir v Revenue and Customs: FTTTx 9 Nov 2020

Procedure – application for late appeal – no good explanation – refused – evidence as expert – no – VAT – suppression of takings – best judgment – appeal dismissed – Income Tax – – best judgment – appeal dismissed – penalties – appeals allowed in part

Citations:

[2020] UKFTT 455 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 22 May 2022; Ref: scu.656856

Netbusters (UK) Ltd v Revenue and Customs: FTTTx 2 Nov 2020

This appeal concerns the proper classification for VAT purposes the supplies made by the Appellant. The activities in question are the organisation by the Appellant of various competitive football and netball leagues and the supply of pitches for these league matches to be played upon. There is a dispute as to the proper description of these activities.

Citations:

[2020] UKFTT 438 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.656857

Romasave (Property Services) Ltd v Revenue and Customs: FTTTx 3 Jun 2014

FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part

Citations:

[2014] UKFTT 549 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See AlsoRomasave Property Services Ltd v Revenue and Customs FTTTx 26-Apr-2013
FTTTx VAT – application for permission to make late appeal – permission refused . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 May 2022; Ref: scu.526949

Graffiti Busters Ltd v Revenue and Customs: FTTTx 10 Jan 2014

VAT – default surcharge – CIS deductions wrongly made by contractors – request made to HMRC for repayment – repayment made after the due date for VAT and on the same basis as CIS deductions properly made – whether reasonable excuse – whether within the Steptoe exception – yes to the extent that HMRC were holding incorrectly deducted CIS – appeal allowed in part

Citations:

[2014] UKFTT 61 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521696

Concept Multi Car Ltd v Revenue and Customs: FTTTx 21 Jan 2014

FTTTx VAT – Zero rating- whether camper vans converted from VW T5 motor vans supplied to disabled customers by appellant were adapted ‘permanently and substantially’ to enable a disabled person who usually used a wheel chair ‘to enter and drive or otherwise be carried in’ the vehicle for the purposes of Note 5L to Item 2A Schedule 8 Group 12 VATA 1994 – combination of adaptations consisting of ambulance ramp fitting strip and swivel seats fulfilled criteria – appeal allowed

Citations:

[2014] UKFTT 110 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521675

Blackburn Bros Cattle Company Ltd v Revenue and Customs: FTTTx 6 Jan 2014

FTTTx VAT APPEAL TO RE-INSTATE – Agricultural Flat-rate Scheme withdrawn from appellant 6 July 2011- appellant’s notice of appeal dated 3 December 2011-appellant taken no active part in proceedings – case struck out 10 June 2013 – appellant sort to re-instate -doubt as to date when strike out direction received- appeal allowed – unless directions issued.

Citations:

[2014] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521669

Majid v Revenue and Customs: FTTTx 20 Feb 2012

FTTTx VAT – registration – whether Appellant liable to register in respect of earnings from part-time judicial appointment in absence of earnings from practice as barrister – classification previously for income tax purposes as self-employed – EC Directive 2006 arts 9, 10 – held, not a taxable person so not liable to register – appeal allowed

Citations:

[2012] UKFTT 144 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Legal Professions

Updated: 22 May 2022; Ref: scu.451977

Armkor Ltd v Revenue and Customs: FTTTx 29 Jan 2014

FTTTx VAT – default surcharge – reasonable excuse – serious illness of administrator – proportionality -2 days late – held – reasonable excuse for earlier of two periods -but not for later period – penalty not disproportionate by reference to Total Technology.

Citations:

[2014] UKFTT 140 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521662

Associated Newspapers Ltd v Revenue and Customs: FTTTx 24 Jan 2014

FTTTx VAT – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a purpose other than a purpose of the business of the Appellant – held no – preliminary issue decided in favour of the Appellant

Citations:

[2014] UKFTT 116 (TC)

Links:

Bailii

Statutes:

Value Added Tax (Supply of Services) Order 1993 3 5

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521664

Romasave Property Services Ltd v Revenue and Customs: FTTTx 26 Apr 2013

FTTTx VAT – application for permission to make late appeal – permission refused

Citations:

[2013] UKFTT 267 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See AlsoRomasave (Property Services) Ltd v Revenue and Customs FTTTx 3-Jun-2014
FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part . .
See AlsoRomasave (Property Services) Ltd v Revenue and Customs UTTC 27-May-2015
Existence of Discretion to hear late Appeal
VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 May 2022; Ref: scu.503571

Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

ZERO-RATING – Exports – Pharmaceutical goods exported to Nigeria and Ghana – Evidence of export – VAT Directive 2006/112/EC Art 131, 146 – VAT Act 1994 s.30 – VAT Regs 1995 reg 129 – Notice 703 – Appeal allowed in part
INPUT TAX – Payment of invoices – Whether paid within 6 months – VAT Act 1994 s.26A – VAT Regs 1995 reg 170, 173J – Appeal allowed in part

Citations:

[2012] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451949

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 claimed that there was nevertheless consideration for their use of the store in the form of a reduction in the value of their shares in the co-operative.
Held: The tax official’s case failed. Three principles applied. There must be a direct link between the service provided and the consideration received; the consideration must be capable of being expressed in money; and thirdly, ‘that such consideration is a subjective value since the basis of assessment for the provision of services is the consideration actually received and not a value assessed according to objective criteria’.

Judges:

Advocate General Warner

Citations:

[1981] ECR 445, C-154/80, R-154/80, [1981] EUECJ R-154/80

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedLex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
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, . .
CitedRevenue 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 . .
CitedAirtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 21 May 2022; Ref: scu.133088

Fenix International Ltd v Revenue and Customs: FTTTx 15 Dec 2020

Vat – Validity of European Commission Implementing Regulation (EU) No. 282/2011 – Application for reference to CJEU under art 267 TFEU – Validity of European Commission Implementing Regulation – test to be applied – Order for referral – Interpretation of Council Implementing Regulation – test to be applied – application for reference refused

Citations:

[2020] UKFTT 499 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, European

Updated: 21 May 2022; Ref: scu.656874

Commission v Netherlands C-22/15: ECJ 25 Feb 2016

ECJ (Judgment) Failure to fulfill obligations – Tax on value added – Directive 2006/112 / EC – Exemptions – Article 132, paragraph 1, sub m) – Services closely associated with sport or physical education – exemption for the leasing of berths and sites for storage of boats for water sports association members through navigation or recreation activities that can not be equated with sport or physical education – exemption from income limited to members of watersports associations that do not employ staff for the provision of services – Excluded – Article 133, first paragraph d)

Citations:

ECLI:EU:C:2016:118, [2016] EUECJ C-22/15

Links:

Bailii

Statutes:

Directive 2006/112/EC 132

Jurisdiction:

European

European, VAT

Updated: 20 May 2022; Ref: scu.560478

Tolsma v Inspecteur De Omzebelasting Leeuwarden: ECJ 29 Mar 1994

An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.
A supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Council Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, and hence is taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient.
Those conditions are not fulfilled in the case of an activity consisting in playing music on the public highway, for which no remuneration is stipulated, even if the musician solicits money and receives sums, in the form of donations, whose amount is however neither quantified nor quantifiable.

Citations:

Times 29-Mar-1994, [1994] ECR 1-743, C-16/93, [1994] EUECJ C-16/93

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedTown and Country Factors Ltd v Commissioners of Customs and Excise ECJ 17-Sep-2002
The company organised ‘Spot the Ball’ competitions. The company did not accept a legal obligation to pay out, being bound in honour only, but in fact always did so. They claimed that there was no supply of services.
Held: The Directive . .
CitedAirtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 May 2022; Ref: scu.89908

Societe Generale Des Grandes Sources D’Eaux Minerales Francaises v Bundesant Fur Finanzen: ECJ 9 Sep 1998

Where original VAT invoice was lost a duplicate should be accepted for refund claim even though from other member state where there was no doubt about the transaction, and the loss was not the fault of the taxpayer, and no risk of double reclaim of VAT duty.

Citations:

Gazette 09-Sep-1998, C-361/96, Ecj/Cfi Bulletin 15/98, 7, [1998] EUECJ C-361/96

Links:

Bailii

Jurisdiction:

European

VAT, European

Updated: 20 May 2022; Ref: scu.89369

Sa Chaussure Bally v Ministry of Finance Belgium: ECJ 20 Sep 1993

The Vatable amount is based on what a purchaser pays ignoring any commissions.

Citations:

Ind Summary 20-Sep-1993, Times 22-Jul-1993, C-18/92, C-18/92, [1993] EUECJ C-18/92

Links:

Bailii

Cited by:

CitedRevenue 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, Consumer, European, VAT

Updated: 20 May 2022; Ref: scu.88964

West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001

The local authority had reclaimed input tax against invoices it received from builders. They were disallowed because the building constructed was an exempt supply. Although the section allowed the authority to set off VAT against invoices for supplies not made for any business of the taxpayer. The arrangements suggested that they had acted on terms applicable to traders generally rather than any special situation applicable to local authorities, which was the purpose of the section as it derived from the Directive.

Judges:

Patten J

Citations:

Gazette 04-Oct-2001

Statutes:

Value Added Tax Act 1994 33

Jurisdiction:

England and Wales

VAT, Construction, Local Government

Updated: 19 May 2022; Ref: scu.166231

Royscott Leasing Ltd and others v Customs and Excise Commissioners: ECJ 15 Oct 1999

The fact that motor vehicles might in some circumstances be only capable of being used within a person’s trade or business, did not mean that a member state was disallowed from excluding the right to deduct VAT from payments made on the purchase of such items.

Citations:

Times 15-Oct-1999, C-305/97, [1999] EUECJ C-305/97

Links:

Bailii

Statutes:

VAT (Cars) Order 1972 4

Jurisdiction:

European

Citing:

ReferenceRoyscott Leasing Ltd and Another v Commissioners of Customs and Excise; Allied Domecq Plc v Same; T C Harrison Group Ltd v Same CA 23-Nov-1998
The court has the power to with draw a reference of a case to the European Court of Justice. This should only normally be done, however, where it had become clear that the reference would no longer serve any useful purpose. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 May 2022; Ref: scu.88905

Fischer v Finanzamt Donaueschingen: ECJ 2 Jul 1998

The taxpayer ran several gaming clubs under a license authorising roulette type games. He was assessed to VAT, calculated on a probability basis.
Held: In general VAT was recoverable on unlawful supplies, including unlawful gaming arrangements, but where the national legislation exempted lawful arrangements it could not be applied to unlawful versions. Fiscal neutrality prevented unlawful gaming being treated differently. If gaming was VAT exempt, so also must be unlawful gaming.

Citations:

Times 02-Jul-1998, Gazette 09-Sep-1998, C-283/95, Ecj/Cfi Bulletin 15/98, 16, [1998] EUECJ C-283/95

Links:

Bailii

Statutes:

EC Treaty Art 177

VAT, European

Updated: 19 May 2022; Ref: scu.80572

Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999

A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment.

Citations:

Times 28-Dec-1998, Gazette 10-Feb-1999

Statutes:

Value Added Tax Act 1994 73(1)

VAT

Updated: 19 May 2022; Ref: scu.80292

EC Commission v French Republic: ECJ 9 Sep 1998

It was open to a member state to disallow reclaim of VAT on a motor vehicle even though it was the very tool of the owners trade. State had right to retain regulations predating the Council Directive disallowing such allowances.

Citations:

Gazette 09-Sep-1998, C-43/96, Ecj/Cfi Bulletin 16/98, 27

Statutes:

Sixth VAT Directive Art 17(6)

VAT, European

Updated: 19 May 2022; Ref: scu.80242

D v W: ECJ 24 Oct 2000

The fact that a service was provided by a doctor did not mean of itself that it came within Art 13 of the Directive. The test was whether the service was part a provision of care by diagnosing and treating some diseases or disorder. The carrying out of investigations to establish genetic differences, which was to provide evidence in paternity proceedings in a court was not part of such a process, and so did not attract exemption from VAT.

Citations:

Times 24-Oct-2000, C-384/98

Statutes:

Sixth Council Directive 77/388/EC on the harmonisation of laws of the member states relating to turnover taxes; common system of value added tax Art 13

VAT, European

Updated: 19 May 2022; Ref: scu.79768

Commissioners of Customs and Excise v Liverpool Institute for Performing Arts: HL 23 May 2001

A ‘taxable supply’ within the Act did not include an out-of-country supply, even if, had that supply been made within the UK, it would have been taxable. Advertising services provided a German company were deemed to have been made in Germany, and was out-of-country. Other services of the applicant were exempt, and therefore the company was unable to deduct tax for payments of VAT residual inputs, for supplies purchased and used for the general purposes of the taxable person. The method chosen for calculating the apportionment excluded out-of-country supplies.

Judges:

Lord Slynn of Hadley Lord Cooke of Thorndon Lord Hope of Craighead Lord Millett Lord Scott of Foscote

Citations:

Times 01-Jun-2001, Gazette 21-Jun-2001, [2001] UKHL 28, [2001] 1 WLR 1187, [2001] STC 891, [2001] STI 848, [2001] BTC 5258, [2001] BVC 333, [2001] 3 CMLR 5

Links:

Bailii, House of Lords

Statutes:

Value Added Tax (Place of Supply of Services) Order 1992 (1992 No 3121)

VAT

Updated: 19 May 2022; Ref: scu.79390

Commissioners of Customs and Excise v Plantiflor Ltd: CA 3 Feb 2000

Where a company was delivering goods to its customers by sending them via the Royal Mail passing on to the customer only the direct cost charged to it by Royal Mail, there was no obligation to levy VAT on that charge. The items delivered were postal packets, and the arrangement was in effect that the company acted as the agent of the customer in paying on the carrier’s charges.

Citations:

Times 10-Feb-2000, [2000] EWCA Civ 26

Links:

Bailii

Statutes:

Value Added Tax Act 1994 31 Sch 9 Grp 3

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.79393

Commissioners of Customs and Excise v DFD A/S: ECJ 24 Feb 1997

ECJ Article 26(2) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that, where a tour operator established in one Member State provides services to travellers through the intermediary of a company operating as an agent in another Member State, VAT is payable on those services in the latter State if that company, which acts as a mere auxiliary organ of the tour operator, has the human and technical resources characteristic of a fixed establishment. Although the place where a supplier’s business is established is the main fiscal point of reference, that reference would not lead to a rational result in that it takes no account of the actual place where the tours are marketed. On the other hand, the alternative approach of levying tax at the place of the fixed establishment from which those services are supplied, because it takes account of the possible diversification of travel agents’ activities in different places within the Community and avoids the distortions of competition which might arise from reliance on the place where the supplier has established his business, in that undertakings trading in a Member State might be encouraged to establish their businesses in a Member State in which the services in question were exempted, is based on the actual economic situation, which constitutes a fundamental criterion for the application of the common system of value added tax.

Citations:

Times 24-Feb-1997, C-260/95, [1997] EUECJ C-260/95

Links:

Bailii

VAT, European

Updated: 19 May 2022; Ref: scu.79380

Commission of the European Communities v French Republic (Supported by United Kingdom Intervener): ECJ 18 Jun 1998

(Judgment) It was open to member states to refuse to allow claim VAT input reclaims on articles purchased for transport which constituted the very tool of the trade of a taxpayer. Driving instructors may not reclaim VAT on their transport.

Citations:

Times 02-Jul-1998, C-43/96, [1998] EUECJ C-43/96

Links:

Bailii

Statutes:

Council Directive 77/388/EEC, EC Treaty 169

Jurisdiction:

European

VAT, European

Updated: 19 May 2022; Ref: scu.79302

Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against their own re-insurance. The European Court had defined insurance as the payment of a premium, to provide the insured, in the event of materialisation of the risk covered, with the service agreed when the contract was concluded. The commissioners held that two services were included, one of insurance, and one of the registration of an individual’s card and other details.
Held: The dominant purpose of the contract was for insurance. Others were ancillary or minor. (Slynn) ‘the court’s task is to have regard to the ‘essential features of the transaction’ to see whether it is ‘several distinct principal services’ or a single service and that what from an economic point of view is in reality a single service should not be ‘artificially split’. It seems that an overall view should be taken and over-zealous dissecting and analysis of particular clauses should be avoided.’ The court should asking itself ‘what is the essential feature of the scheme or its dominant purpose – perhaps why objectively people are likely to want to join it’.

Judges:

Lord Slynn of Hadley Lord Jauncey of Tullichettle Lord Nolan Lord Steyn Lord Hoffmann

Citations:

Times 06-Feb-2001, Gazette 01-Mar-2001, [2001] UKHL 4, [2001] 2 ALL ER 143, [2001] 2 WLR 329, [2002] 1 AC 202

Links:

House of Lords, Bailii

Statutes:

Sixth Council Directive (77/388/EEC) (OJ 1977 L145/1), Value Added Tax Act 1983 17(1)

Jurisdiction:

England and Wales

Citing:

Referred backCard 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 by:

Referred backCard 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 . .
CitedCollege of Estate Management v Commissioners of Customs and Excise ChD 13-Nov-2003
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be . .
CitedCollege of Estate Management v Commissioners of Customs and Excise CA 11-Aug-2004
When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT . .
Lists of cited by and citing cases may be incomplete.

VAT, Banking, Insurance

Updated: 19 May 2022; Ref: scu.78887

Itchen Sash Window Renovation Ltd v Revenue and Customs: FTTTx 30 May 2014

FTTTx VALUE ADDED TAX – reduced rate on supplies of energy-saving materials – weather stripping services supplied with other services generally related to renovation of windows – whether composite or separate supplies – held that where weather stripping services were invoiced for separate prices they were separate supplies, otherwise they were elements of composite supplies not attracting the reduced rate – penalty considered – held that in relation to all but one of the periods assessed the inaccuracy was not careless with two minor exceptions – mitigation reduction percentages also increased – decision in principle – appeal allowed in part

Citations:

[2014] UKFTT 518 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526830

Sunnyside Property Company Ltd v Revenue and Customs: FTTTx 22 Aug 2013

FTTTx VALUE ADDED TAX – refurbishment of nursing home premises – lease of premises by company to subsidiary – services provided under separate agreement – whether single exempt supply of property together with services or independent supplies of property and services – held, single composite exempt supply of property and services – similar conclusion on basis of manner in which arrangements implemented in practice – deductibility of input tax – held none of input tax on construction costs attributable to taxable supplies – appeal dismissed
Procedure – application for late admission of appeals granted and some appeals consolidated with main appeal

Citations:

[2013] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515228

Leigh Day (Formerly Leigh Day and Co) v Revenue and Customs: FTTTx 9 May 2014

VAT – VAT incorrectly charged – adjustment to amount of consideration – whether Regulation 38 applies to allow refund of incorrect VAT – no – whether letter from HMRC to adviser is a valid notice of assessment – no – discretion of Tribunal to award costs where notice of appeal was to VAT and Duties Tribunal – Regulation 38, VAT Regulations 1995 – Section 73 VAT Act 1994 – Sch 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Citations:

[2014] UKFTT 425 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.526838

Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed

Citations:

[2013] UKFTT 432 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515225

Brian Mcadam Plunbing and Heating v Revenue and Customs: FTTTx 22 Dec 2010

FTTTx VALUE ADDED TAX – Section 3 and Schedule 1 VAT Act 1994 – Failure to register in respect of taxable supplies – co-operation and personal circumstances considered – whether further reduction in penalty is justified – Appeal dismissed.

Citations:

[2011] UKFTT 22 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.428204

Mobile Motoring Maintenance Ltd v Revenue and Customs: FTTTx 14 Dec 2010

FTTTx VAT – repayment claim for output tax allegedly over-assessed – time limits – VATA s80(1A),(4)and(4ZA) – FA 2008 Schedule 39 para 36 – Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, article 2 – appeal dismissed

Citations:

[2011] UKFTT 6 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.428217

New Lodge Estate Working Mens Club v Revenue and Customs: FTTTx 27 Aug 2013

FTTTx Value added tax – application by Appellant for an extension of time to appeal – cross application by HMRC to strike out appeal – omission by HMRC to offer a reconsideration – delay by Appellant in lodging appeal – whether reasonable excuse – no – application refused and appeal struck out

Citations:

[2013] UKFTT 460 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515217

Pelix Ltd v Revenue and Customs: FTTTx 23 Aug 2013

FTTTx VAT – input tax – involvement in MTIC transactions – denial of repayment on Kittel grounds – position of contra-trading transactions after Mahageben – whether taxpayer knew or should have known of connection to fraudulent VAT evasion – appeal dismissed

Citations:

[2013] UKFTT 448 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515222

Customs and Excise Commissioners v Reed Personal Services Ltd: 1995

The court consideerd the basic nature of Value Added Tax (VAT): ‘First, . . .. the concept of supply for the purposes of VAT is not identical with that of contractual obligation. Secondly, in consequence, it is perfectly possible that although the parties in any given situation may conclude their contractual arrangements in writing so as to define all their mutual rights and obligations arising in private law, their agreement may nevertheless leave open the question, what is the nature of the supplies made by A to B for the purposes of A’s assessment of VAT. In many situations, of course, the contract will on the facts conclude any VAT issue, as where there is a simple agreement for the supply of goods or services with no third parties involved. In cases of that kind there is no space between the issue of supply for VAT purposes and the nature of the private law of contractual obligation. But that is a circumstance, not a rule. There may be cases, generally (perhaps always) where three or more parties are concerned, in which the contract’s definition (however exhaustive) of the parties’ private law obligations nevertheless neither caters for nor concludes the statutory question, what supplies are made by whom to whom. Nor should this be a matter for surprise: in principle, the incidence of VAT is obviously not by definition regulated by private agreement. Whether and to what extent the tax falls to be exacted depends, as with every tax, on the application of the taxing statute to the particular facts. Within those facts, the terms of contracts entered into by the tax-payer may or may not determine the right tax result. They do not necessarily do so.’

Judges:

Laws J

Citations:

[1995] STC 588

Jurisdiction:

England and Wales

Cited by:

CitedRevenue 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

Updated: 17 May 2022; Ref: scu.229021

Customs and Excise Commissioners v Diner’s Club Ltd: CA 1989

Where a payment is made by credit card, some form of underlying contractual scheme will pre-date any individual contract of sale. This may include not merely the contract between the card-holder and card-issuer, but also an arrangement between the card-issuer or acquirer and the store. In over-the-counter sales, the retailer commonly has no record of the customer’s address and no means of tracing the customer other than through the card-issuer; and it listed among the ‘normal features of credit card or charge card transactions’ that they ‘have come to be regarded as substitutes for cash: they are frequently referred to as ‘plastic money”. A credit card scheme ‘provides advantages for both seller and purchaser. The seller is able to attract custom by agreeing to accept credit card payment. The purchaser, by using the card, minimises the need to carry cash and obtains at least a period of free credit during the period until payment to the card company is due’.

Judges:

Sir Nicolas Browne-Wilkinson

Citations:

[1989] STC 407

Jurisdiction:

England and Wales

Cited by:

CitedRevenue 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

Updated: 17 May 2022; Ref: scu.229022

Trafalgar Tours Ltd v Customs and Excise Commissioners: CA 1990

United Kingdom legislation is to be construed so far as possible so as to give effect to the purpose(s) of the European directives. As to the meaining of ‘consideration’ under the Sixth Directive: ‘Having regard to art 11A(1)(a) of the Sixth Directive, we are, therefore, subject to one important qualification prepared to accept that the expression ‘consideration’ in s 10(2) of the 1983 Act means everything which the supplier has received or is to receive from the purchaser, the customer or a third party for the relevant supplies. The one important qualification is this. The concept of receipt for this purpose is not to be confined to mere physical receipt; anything which is received by persons for and on behalf of the supplier must be treated for this purpose as received by the supplier himself . . . ‘

Citations:

[1990] STC 127

Jurisdiction:

England and Wales

Cited by:

CitedRevenue 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.

European, VAT

Updated: 17 May 2022; Ref: scu.229020

H and M Hennes Ltd v Customs and Excise: ChD 22 Apr 2005

The taxpayers prepared clothing which was designed for children in that it followed the typical shapes of children. The Commissioners disallowed the exemption from VAT on the basis of the application of their simple rule which divided clothing according to the height of the intended wearer.
Held: The approach of the Commissioners and of the VAT tribunal was not to be criticised. The Tribunal had not applied the Commissioners’ policy as if it were law, but as a measure of the ordinary meaning of the words ‘young children’.

Judges:

Rattee J

Citations:

Times 10-May-2005

Statutes:

Value Added Tax Act 1994 Sch 8

Jurisdiction:

England and Wales

Citing:

Appeal fromH and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
. .

Cited by:

Appealed toH and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 May 2022; Ref: scu.224768

Shuttleworth and Co v Commissioners of Customs and Excise: 1994

The transfer of funds by a solicitor was part of the overall conveyancing service provided by a solicitor to his client. Therefore, a telegraphic transfer fee could not for VAT purposes, be treated as a disbursement in the solicitor’s bill to his client.

Citations:

Lon/94/986A

VAT, Legal Professions

Updated: 16 May 2022; Ref: scu.187350

Capital One Developments Ltd v Commissioners of Customs and Excise: ChD 4 Feb 2002

The company sought repayment of some 8 million pounds overpaid VAT from the Commissioners. That claim was yet to be determined, but the company sough an order for interim payments, on the basis that it could repay if necessary.
Held: Whilst such an order might be made, it would require exceptional circumstances. The claim was disputed, and none such existed here. The applicant might better have proceeded by way of judicial review than an application for an injunction.

Judges:

Mr Justice Neuberger

Citations:

Times 19-Feb-2002, Gazette 14-Mar-2002, [2002] STC 479

Statutes:

Civil Procedure Rules 25.1

Jurisdiction:

England and Wales

Cited by:

CitedRegina on the Application of Teleos Plc and others v Commissioners of Customs and Excise CA 2-Mar-2005
The taxpayer sought to challenge in Europe the ruling by the respondents that the mobile phones they supplied did not meet the criteria to be zero-rated for VAT. A decision would be unlikely before 2006. They sought judicial review now of the . .
Lists of cited by and citing cases may be incomplete.

Civil Procedure Rules, VAT

Updated: 16 May 2022; Ref: scu.167628

HR Transport Services Ltd v Revenue and Customs: FTTTx 13 Jan 2014

FTTTx VAT default surcharge – course of dealing with bank relying on end of day settlement to cover payments within group – new bank manager refusing to process CHAPS payment – reasonable excuse due to lack of funds – no – reasonable to expect that VAT would be received within appropriate time due to established course of dealing – yes – appeal allowed.

Citations:

[2014] UKFTT 90 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.521703

University of Cambridge v Revenue and Customs: FTTTx 19 Aug 2013

FTTTx Value added tax – whether input tax recoverable – tax incurred on non-business investment activity raising income used by University to facilitate and support its other activities both taxable and exempt – whether fees incurred on management of fund an overhead for input tax to be treated as residual – yes – tax recoverable under Appellant’s partial special exemption

Citations:

[2013] UKFTT 444 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.515231

Abbey (Manchester) Ltd v Revenue and Customs: FTTTx 28 Jan 2011

VALUE ADDED TAX- – MTIC-sale of mobile phones- appellant’s repayment claim for refused on grounds that the appellant knew that the transaction was part of an MTIC fraud – set off of input tax of pounds 8,397,212.57 against output tax of pounds 8,397,942.60 in dirty chain- appellant in ‘clean chain’ claiming repayment pounds 967,802.50 knew that the deals were part of a VAT fraud — appeal dismissed

Citations:

[2011] UKFTT 90 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.442785

Robert Gordon’s College v Customs and Excise Commisssioners: HL 27 Nov 1995

Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series.

Citations:

Ind Summary 18-Dec-1995, Times 27-Nov-1995

Jurisdiction:

England and Wales

Citing:

Appeal fromCommissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .

Cited by:

Appealed toCommissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 15 May 2022; Ref: scu.88804

Commissioners of Customs and Excise v Wiggett Construction Ltd: ChD 18 May 2001

The Commissioners appealed against a decision as to the apportionment of input taxes on a construction project by the VAT and Duties Tribunal. The Appeal Court, once it had satisfied itself that the Tribunal had properly directed itself as to the law, could only substitute its own judgement as to the facts where there was no factual basis for the decision reached by the Tribunal. The Tribunal was entitled to its own decision. In this case, the facts allowed two possible interpretations, and the appeal court could not substitute its own opinion.
courtcommentary.com Where purchase of property has a cost component in both sale and redevelopment, input tax should be apportioned by way of partial exemption calculation

Judges:

Lightman J

Citations:

Times 07-Jun-2001, CH/2001/APP/110

VAT

Updated: 15 May 2022; Ref: scu.79404

Commissioners of Customs and Excise v E Reece Ltd: ChD 11 Oct 2000

The taxpayer company had imported bicycles from Vietnam, relying upon certificates of origin which would give them exemption from VAT. After clearance, it was discovered that the certificates had been obtained by fraud. The regulations exempted only where the certificates had been wrongly obtained by accident. Though the taxpayer was not party to the fraud, he could not rely upon the exporter’s fraud to maintain the exemption certificate.

Citations:

Times 11-Oct-2000

VAT

Updated: 15 May 2022; Ref: scu.79381

Commissioners of Customs and Excise v Littlewoods Organisation Plc: ChD 4 Jul 2000

The enhanced commission paid to mail order catalogue agents for supplying services to the company and which was to be set off against goods purchased by the agents themselves from the mail order company were vatable. The commission earned represented in part a discount on the goods purchased, but in reality was also a consideration for the supply of the agents’ services.

Citations:

Times 04-Jul-2000

Statutes:

Sixth Council Directive 77/388/EEC

Citing:

Appealed toCommissioners of Customs and Excise v Littlewoods Organisation plc CA 26-Oct-2001
Agents of the taxpayer received commission on sales. They could take it in cash, or at an enhanced rate on goods purchased. How was the tax to be calculated on the goods sold to the agent? The right to take goods at the enhanced rate arose from a . .

Cited by:

Appeal fromCommissioners of Customs and Excise v Littlewoods Organisation plc CA 26-Oct-2001
Agents of the taxpayer received commission on sales. They could take it in cash, or at an enhanced rate on goods purchased. How was the tax to be calculated on the goods sold to the agent? The right to take goods at the enhanced rate arose from a . .
Lists of cited by and citing cases may be incomplete.

VAT, Agency

Updated: 15 May 2022; Ref: scu.79388

HM Revenue v The Core (Swindon) Limited: UTTC 11 Nov 2020

VAT- zero rating-whether FTT erred in reaching its conclusion that Juice Cleanse Programmes should be zero rated as supplies of food rather than standard rated as supplies of beverages- held no- appeal dismissed-Group 1 Schedule 8 VATA 1994

Citations:

[2020] UKUT 301 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 May 2022; Ref: scu.656596

Customs and Excise Commissioners v West Herts College: ChD 2001

West Herts College produced, printed and distributed prospectuses detailing its courses and facilities. The prospectuses were issued free to students and others. The expenditure producing the prospectuses had been treated by the Commissioners as expenditure in making both taxable and exempt supplies on the basis that a proportion of input tax on the goods and services used by the college in making both taxable and exempt supplies was attributable by operation of regulation 101 of the Regulations to the college’s taxable supply. The college sought in reliance on paragraph 5(1) of Schedule 4 to reclaim all of the input tax on the cost of producing the prospectuses. It succeeded in so doing before the VAT and Duties Tribunal.
Held: The Commissioners’ appeal was dismissed. The college argued (1) that the prospectuses were ‘goods forming part of the assets of [the college’s] business’, (2) that those goods had been ‘transferred or disposed of’ by the college so as no longer to form part of those assets and (3) that paragraph 5(1) was not disapplied by paragraph 5(5) in that the college was entitled, disregarding paragraph 5, to credit for part of the input tax on the supplies to it in connection with the production of the prospectuses because of the operation of regulation 101 and the treatment in the past of the college’s expenditure on producing the prospectuses as expenditure in making both taxable and exempt supplies: ‘Given therefore [that] what one was now looking at was a supply under paragraph 5(1), the only question is whether that is a taxable supply. If it is a taxable supply, the consequence follows that the whole of the input tax of the relevant goods and services has to be attributed under reg 101(2)(b) of the 1995 regulations to the making of that taxable supply. It plainly is a taxable supply, albeit zero-rated, since it is not an exempt supply. None of the exemptions in Sch 9 cover the issue of the prospectuses in question.’ The Commissioners raised two points. They challenged the proposition that paragraph 5(5) had no application, saying that for a credit to exist, to which paragraph 5(5) refers (and without which paragraph 5(1) will not apply), the credit must be for the purposes of the person’s taxable and not exempt supplies whereas the college’s prospectuses had been produced exclusively for the purpose of making the college’s exempt supplies of education. Having regard to the fact that the Commissioners had historically accepted that the expenditure in question was for both taxable and exempt supplies, the court said it was not open to them now to contend otherwise, and proceeded on the footing that the college was entitled to deduct part of the input tax on the supplies made to it with the result that paragraph 5(5) did not apply so as to prevent paragraph 5(1) from operating. The Commissioners also contended that the prospectuses were not goods forming part of the assets of the college’s business, disputing the existence of a separate supply. The submission was rejected: ‘I have therefore come to the conclusion that neither of the arguments presented attractively by [counsel for the Commissioners] succeeds. I do, however, agree with him that the result is an odd one. Paragraph 5 is, in broad terms, an antiavoidance provision, deeming something to be a supply (and therefore taxable if not exempt) which would not otherwise be a supply. It is odd that in the circumstance where a taxable person is partially exempt, it should have the effect of entitling that person to claim full input tax credit in respect of that supply without generating a corresponding and neutralising liability for output tax. The oddity however is mainly the result of the fact that the rate of output tax on the notional supply is zero, coupled with the fact that the commissioners had not established that the goods or services in respect of which the input tax is claimed as deductible, are used exclusively by the college for making its exempt supplies.’

Judges:

Hart J

Citations:

[2001] STC 1245

Jurisdiction:

England and Wales

Cited by:

CitedChurch of England Children’s Society v Revenue and Customs ChD 29-Jul-2005
The Society sent out free newsletters to its unpaid fund-raisers and supporters. They sought to deduct input tax charged to them from the supplies associated with the costs.
Held: The Society might be able to deduct such tax as residual input . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 May 2022; Ref: scu.230377

Halifax plc v Commissioners of Customs and Excise: VDT 2001

Citations:

[2001] VATTR 71

Jurisdiction:

England and Wales

Cited by:

CitedRevenue 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

Updated: 13 May 2022; Ref: scu.229019

Commissioners for Customs and Excise v Rowland: 1992

The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners.

Judges:

Auld J

Citations:

[1992] STC 647

Cited by:

CitedUK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 May 2022; Ref: scu.220138

Regina v Commissioners of Customs and Excise ex parte Strangewood: 1987

The court considered goods for export and their status as zero rated.

Citations:

[1987] STC 502

Cited by:

CitedUK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 May 2022; Ref: scu.220135

Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001

‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’

Judges:

Etherton J

Citations:

[2001] STC 585

Statutes:

Value Added Tax Act 1994 Sch 8 Grp 6, Planning (Listed Buildings and Conservation Areas) Act 1990 1(5)

Jurisdiction:

England and Wales

Cited by:

Appeal fromZielinski Baker and Partners Ltd v Commissioners of Customs and Excise CA 12-May-2002
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt.
Held: The main building was listed, and the outbuilding . .
Lists of cited by and citing cases may be incomplete.

VAT, Construction

Updated: 13 May 2022; Ref: scu.193895