Gmina Miedzyzdroje v Minister Finansow: ECJ 5 Jun 2014

ECJ (Order Of The Court) Preliminary ruling – VAT – Directive 2006/112/EC – Deduction of input tax – Investment Property – Real Estate – Adjustment of deductions – National legislation providing for an adjustment period of ten years’

Safjan, P
C-500/13, [2014] EUECJ C-500/13 – CO
Bailii
Directive 2006/112/EC

European, VAT

Updated: 05 December 2021; Ref: scu.527242

Raj Cuisine (Kells) Ltd v Revenue and Customs: FTTTx 4 Jun 2014

FTTTx VAT AND INCOME TAX – Suppression of takings and who was responsible – was assessment raised to best judgment – yes – was the quantum correct – no – alternative calculation by the tribunal – appeal allowed in part
PENALTY – Section 60 and 61 VAT Act 1994 – appeal dismissed.

[2014] UKFTT 545 (TC)
Bailii

VAT, Income Tax

Updated: 05 December 2021; Ref: scu.526947

Muster Inns Ltd v Revenue and Customs: FTTTx 6 Jun 2014

FTTTx VAT – ss8 and 9 VATA – reverse charge- whether presence in the UK was a fixed establishment from which supplies were made
VAT – assessment – best judgement
VAT – input tax – whether invoice specifying VAT was enough to permit input tax deduction if supplier was not chargeable to VAT.

[2014] UKFTT 563 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526938

Norseman Gold Plc v Revenue and Customs: FTTTx 12 Jun 2014

FTTTx VALUE ADDED TAX – input tax – whether appellant carrying on economic activity – whether expenses attributable to onward taxable supply – UK resident company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – no – whether taxable supplies made – no – whether assessments in time – yes – appeal dismissed

[2014] UKFTT 573 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526941

Honduras Wharf Ltd v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx VAT – land and property – validity of option to tax- student accommodation – two stage process – whether taxpayer had intention to opt to tax – no commercial sense – error by advisers- HELD -taxpayer’s actions at time and subsequent actions supported intention to exercise option – burden of proof not satisfied – option confirmed as properly made – appeal dismissed.

[2014] UKFTT 581 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526923

African Consolidated Resources Plc v Revenue and Customs: FTTTx 11 Jun 2014

VAT – holding company – economic activities – taxable supplies – intra-group loan finance – intra- group management services- HELD – loan finance quasi- equity – not carried on on commercial basis -not economic activity – management services -insufficient link between fixed fee and services provided – not taxable supply – appeals dismissed.

[2014] UKFTT 580 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526903

Ahmad v Revenue and Customs: FTTTx 3 Jun 2014

VALUE ADDED TAX – importation – tax paid at time of importation – artworks on exhibition in UK – items unsold – shipped back to USA approx one year after importation – subsequent claim for repayment of VAT – application treated as being for retrospective temporary import authorisation – application refused by HMRC as over one year since entry of goods – EC Regulation 2454/93 Art. 508 – if authorisation had been possible, customs declaration would have been required – potential claim would be affected by difference between items imported and those returned – appeal dismissed

[2014] UKFTT 548 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526904

Trade Finance Solutions and Outsourcing Ltd v Revenue and Customs: FTTTx 12 May 2014

FTTTx 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 andpound;1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

[2014] UKFTT 464 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526889

Oriflame UK Ltd v The Commissioners for Revenue and Customs: FTTTx 14 May 2014

VAT – Preliminary issue – Single supply made by appellant to its non-VAT registered sales consultants – Subsequent retail sale of goods sold by sales consultants – Direction that output tax on appellant’s due at ‘open market value on a sale by retail’ – Whether ‘open market value on a sale by retail’ should include delivery charges made to sales consultants – Appeal Allowed – Paragraph 2 Schedule 6 Value Added Tax Act 1994

[2014] UKFTT 454 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526856

Iveco Ltd v Revenue and Customs: FTTTx 13 May 2014

FTTTx VAT – preliminary issue – whether EU law required a claim to enforce a directly-effective right under the Sixth VAT Directive to be made within a reasonable period – Revenue and Customs Commissioners v British Telecommunications plc [2014] EWCA Civ 433 – resolution of issue following issue of judgment of Court of Appeal

[2014] UKFTT 451 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526831

Brown v Revenue and Customs: FTTTx 23 May 2014

Value Added Tax – Claim that the licence from a marina operator to allow the Appellant to leave his boat for 12 months on the concrete hardstanding adjacent to the marina to enable repairs to be made to the hull and other work to be undertaken, with permission for the Appellant to live on the boat during the works, should have been exempt from VAT – similar claim in relation to the later licence to moor the boat for 6 months on the bank in the marina while further work was undertaken, again with the Appellant living on the boat – claim that the provision of parts for the boat that ranked as a qualifying ship should have been zero-rated – disputes as to the content of HMRC’s notices – claims made concerning alleged infringement of Articles 8 and 14 of the Human Rights’ Act and the Equality Act 2010 – Appeal dismissed

[2014] UKFTT 497 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526795

BS Design and Management Ltd v Revenue and Customs: FTTTx 23 May 2014

Value Added Tax – zero rating — original buildings substantially demolished – front and side facades and party walls retained – whether retention of facades a requirement of planning consent – yes – – whether rear wall had been retained – no – conditions for zero rating satisfied – appeal allowed – Schedule 8 Group 5 VAT Act 1992

[2014] UKFTT 496 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526797

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

[2014] UKFTT 518 (TC)
Bailii

VAT

Updated: 05 December 2021; Ref: scu.526830

Wayment v Revenue and Customs: FTTTx 2 May 2014

FTTTx Value Added Tax – Claim that the Appellant should have been excluded from liability to register for VAT purposes because at the date when his turnover in the rolling 12 – month calculation exceeded the registration threshold (on account of one exceptional engagement) it could be foreseen that in the following 12 months his turnover would fall below the registration level – Claim marginally undermined by the later figures – Appeal dismissed

Nowlam TJ
[2014] UKFTT 405 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.525406

Rastegar (T/A Mo’s Restaurant) v Revenue and Customs: FTTTx 6 Oct 2010

VAT – assessment covering 9 year period following failure to register – Appellant had submitted SA income tax returns showing turnover above VAT registration threshold – whether assessment time barred under 73(6) VATA because information about turnover already held by HMRC – no – whether assessment time barred by s 77 VATA in whole or in part (3 year time limit) – no, because although no penalty actually imposed for non-registration, circumstances giving rise to a liability for such a penalty existed and therefore 20 year extended time limit in s 77(4) VATA engaged – reliance on accountant to advise on tax did not affect this – appeal on preliminary issue dismissed

[2010] UKFTT 471 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.426640

POWA (Jersey) Ltd v Revenue and Customs: FTTTx 11 Dec 2009

VALUE ADDED TAX – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC and contra-trading – whether shown that appellant’s transactions connected with fraudulent evasion of VAT – yes – whether appellant ‘knew or should have known’ of fraud – yes – right to deduct validly refused – appeal dismissed

[2009] UKFTT 360 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.409169

Ralli v Revenue and Customs: VDT 22 Nov 2005

ASSESSMENTS UNDER S.73 VATA – wholesale jeweller – underdeclarations for 12 accounting periods – discrepancies in business and financial information supplied – no attendance at hearing by or for Appellant – appeal dismissed – costs awarded to Respondents

[2005] UKVAT V19360
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238061

Claim 13 Plc v Revenue and Customs: VDT 16 Jun 2005

PARTIAL EXEMPTION – Special method – Approval – Appellant applied for group registration conditional upon proposal for special method being accepted – Commissioners granted group registration without considering special method proposal – Appellant continued for 18 months on standard method – Whether approval to use special method granted – No – Appeal dismissed – VAT General Reg’s r. 102

[2005] UKVAT V19122
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229567

Shell International Petroleum Co Ltd v Revenue and Customs: VDT 21 Nov 2005

Deduction of input tax – Company paying the investor relations expenses of two listed companies that held 40% and 60% respectively of its share capital – Whether services received were services rendered to the company and were services to be used by the company for the purposes of its business – Whether services only satisfied those tests in part

[2005] UKVAT V19345
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238065

NACD Ltd v Revenue and Customs: VDT 22 Nov 2005

VALUE ADDED TAX – default surcharges – five surcharges – insufficiency of funds -liquidation of a main supplier – bad debts – late payment of invoices – whether Appellant had a reasonable excuse for each default – no – appeal dismissed – VATA 1994 Ss 59(7)(b) and 71(1)(a)

[2005] UKVAT V19346
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238053

Lady Nuffield Home v Revenue and Customs: VDT 20 Jun 2005

ZERO-RATING – Building – Aids for the handicapped – Construction of en-suite bathrooms and wcs for handicapped persons in nursing home – Extension of en-suite facilities into former corridor, construction of new corridor outwith the existing walls – Whether zero-rated – Provision in Notice 701/7 para 6.5 allowing zero-rating of restoring space elsewhere in the building – Whether explanation of law or extra-statutory concession – VATA 1994, Sch 8, Gp 12, Item 11

[2005] UKVAT V19123
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229577

Steel Windows Co Ltd v Revenue and Customs: VDT 22 Jun 2005

VDT VALUE ADDED TAX – input tax – trader claiming large input tax refund – claim refused by Respondents – claim supported by invoices from dissolved company and from companies with common or family directors – no reliable evidence that stated prices genuine – admission that no payment made – scale of purchases implausible – Appellant’s director unreliable witness – appeal dismissed

[2005] UKVAT V19158
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229601

Birmingham and Solihull Learing Exchange Ltd v Revenue and Customs: VDT 27 Oct 2005

SUPPLIES – Appellant administering and distributing grants on behalf of Learning and Skills Council for England – whether a supply of services to the recipients of the grants and whether such supplies are carried out in the course or furtherance of a business – on the facts, no supply of services to the recipients – appeal allowed

[2005] UKVAT V19310
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.237993

Marlow Gardener and Cooke Ltd and Another v Revenue and Customs: VDT 4 Nov 2005

ELECTION TO TAX – Belated notification – Evidence of election – Whether notification made after property has been sold can be effective – Yes – Whether fact that VAT was charged on rents was sufficient evidence of election – Yes – VATA Sch 10 pp 2 and 3(6)

[2005] UKVAT V19326
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238049

Sub One Ltd (T/A Subway) v HM Revenue and Customs: CA 10 Jun 2014

The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax.

Rimer, McCombe, Briggs LJJ
[2014] EWCA Civ 773
Bailii
Value Added Tax Act 1994
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.526388

Commission v France: ECJ 21 Mar 2013

ECJ Failure to fulfill obligations – Taxation – VAT – Directive 2006/112/EC – Article 148 – Exemption of certain transactions for vessels used passengers for reward or engaged in commercial traffic – Condition assignment to the high seas’

C-197/12, [2013] EUECJ C-197/12
Bailii

European, VAT

Updated: 03 December 2021; Ref: scu.526053

Trade Finance Solutions and Outsourcing Ltd v Revenue and Customs: UTTC 12 May 2014

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 andpound;1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

Michael S Connell
[2014] UKFTT 464 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525967

Revenue and Customs v Pinevale Ltd: UTTC 7 May 2014

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

[2014] UKUT 202 (TCC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525962

K Oy: ECJ 14 May 2014

ECJ Opinion – Common system of value added tax – Directive 2006/112/EC – Directive 2009/47/EC – Application of a reduced rate of VAT for printed books only, to the exclusion of other books on physical media ( CD, CD-ROM, USB key) – concrete and specific aspects – Tax Neutrality

Mangozzi AG
C-219/13, [2014] EUECJ C-219/13, [2014] EUECJ C-219/13
Bailii, Bailii

European, Vat

Updated: 03 December 2021; Ref: scu.525524

Almos Agrarkulkereskedelmi v Nemzeti Ado-es Vamhivatal Kozep-magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 15 May 2014

ECJ Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Extent of obligations of Member States – Direct effect

da Cruz Vilaca P
C-337/13, [2014] EUECJ C-337/13
Bailii

European, VAT

Updated: 03 December 2021; Ref: scu.525519

Crescent of Cambridge Ltd v Revenue and Customs: FTTTx 1 May 2014

FTTTx VALUE ADDED TAX – default surcharge – section 59 Value Added Tax Act 1994 – whether deferral agreements excluded default surcharges – whether default in period 05/12- whether return sent in one day late so that surcharge liability period extended – whether result disproportionate – appeal dismissed-

Brannan TJ
[2014] UKFTT 398 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525398

Karandal v Revenue and Customs: FTTTx 2 Apr 2014

FTTTx VALUE ADDED TAX – appeal against decision compulsorily to register appellant pursuant to paragraph 5 Schedule 1 to Value Added Tax Act 1994 – appeal against late notification penalty – whether appellant liable to compulsory registration – yes -whether liable to a penalty for late notification of requirement to register under section 67 Value Added Tax Act 1994- yes- appeal dismissed

[2014] UKFTT 321 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525354