Judges:
Lord Nimmo Smith
Citations:
[2008] ScotCS CSIH – 69, [2009] STC 486, [2009] BTC 5048, 2009 SLT 79, 2009 GWD 3-58, [2009] STI 192, [2009] BVC 48, 2009 SC 215
Links:
Jurisdiction:
Scotland
VAT
Updated: 29 August 2022; Ref: scu.279821
Lord Nimmo Smith
[2008] ScotCS CSIH – 69, [2009] STC 486, [2009] BTC 5048, 2009 SLT 79, 2009 GWD 3-58, [2009] STI 192, [2009] BVC 48, 2009 SC 215
Scotland
Updated: 29 August 2022; Ref: scu.279821
reasonable excuse appeal
[2007] UKVAT V20285
England and Wales
Updated: 29 August 2022; Ref: scu.259041
Reasonable excuse appeal
[2007] UKVAT V20281
England and Wales
Updated: 29 August 2022; Ref: scu.259038
Undeclared output
[2004] EWHC 2804 (Ch)
England and Wales
Updated: 29 August 2022; Ref: scu.219876
Lord Justice Evans-Lombe
[2004] EWHC 2358 (Ch), [2004] STC 1662
England and Wales
Appeal from – Jacobs v Customs and Excise VDT 13-Feb-2004
A developer sought to set off input taxes paid in the redevelopment of a former residential boarding school as a family home.
Held: The taxpayer’s appeal succeeded. . .
Appeal from – Revenue 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 29 August 2022; Ref: scu.218853
Stay of prosecution for abuse of process
Lord Justice Kennedy Mr Justice Treacy
[2004] EWHC 1922 (Admin)
England and Wales
Updated: 29 August 2022; Ref: scu.200316
VALUE ADDED TAX – whether tax on supplies was input tax on the basis that it was tax on goods or services to be used for the purpose of a business to be carried on by the Appellant – whether (and when) the Appellant had formed the intention of carrying on a business – Rompelman v Minister van Financien considered and applied – declared intention by the Appellant that it had formed the intention on the acquisition of an historic estate – whether (and from when) there was objective evidence to support such declared intention – evidence considered – appeal allowed in part
[2012] UKFTT 167 (TC)
England and Wales
Updated: 29 August 2022; Ref: scu.462623
VAT – Default surcharge – no reasonable excuse – Appeal dismissed.
[2010] UKFTT 504 (TC)
England and Wales
Updated: 28 August 2022; Ref: scu.426643
FTTTx VAT – ZERO RATING OF FOOD – the Appellant sold toasted sandwiches (known as Subs) and a filling, meatball marinara – was the Appellant’s dominant purpose for heating the foodstuffs to enable them to be consumed at a temperature above ambient air temperature – Yes – toasted subs and meatball marinara standard rated – Appeal dismissed – note 3(b) group 1 schedule 8 VAT Act 1994.
[2010] UKFTT 487 (TC)
Updated: 28 August 2022; Ref: scu.426646
FTTTx Application for leave to appeal out of time – VAT assessment made in 1980 – no reasonable grounds offered for late appeal and no reasonable prospect of appeal succeeding – Rule 5(3)(a) – no extension of time granted.
[2010] UKFTT 488 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426617
Appeal against refusal of claim for refund of VAT under DIY Builder Scheme; 13 amp heat storage Aga; whether ‘electrical appliance’ ‘designed to heat space’ under Schedule 8 Group 5 Note 22; Appeal Refused.
[2010] UKFTT 421 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426595
VAT – input tax – alleged MTIC fraud and contra-trading – fraud established – whether Appellant ‘knew or should have known’ – yes – it knew – appeal dismissed
[2010] UKFTT 431 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426591
MTIC fraud – whether Appellant ‘knew or ought to have known’ of fraud in deal chains – Kittel test as reviewed in Mobilx Ltd (In Administration) -v- HMRC[2010]EWCA Civ 517 – apparently conflicting evidence as to the deal chains – identification of HMRC’s loss – extent and relevance of due diligence by Appellant – commercial reality of transactions – appeal dismissed.
[2010] UKFTT 452 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426589
VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Appeals lodged almost 14 and 21 months out of time – whether there is an obligation on the Tribunal on such applications to consider the criteria in CPR 3.9(1) pursuant to Sayers v Clarke Walker – held there is no such obligation – held the relevant criterion in accordance with which the Tribunal’s discretion to extend time should be exercised is that such exercise should apply the overriding objective of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to deal with cases fairly and justly (see: rule 2(2)) – in the exercise of the discretion applying the overriding objective, the Tribunal balanced, on the one hand, its assessment of the Appellant’s culpability in delaying appealing and the prejudice to HMRC in terms of the public interest in good administration and legal certainty, and, on the other hand, the loss and injury which would be suffered by the Appellant if an extension of time was refused – held that on conducting this balancing exercise in the exceptional circumstances of the case the loss and injury which would be suffered by the Appellant if an extension were refused outweighed the Appellant’s culpability and the prejudice to HMRC – time to appeal extended accordingly – allocation of the appeals to the Complex category – time for HMRC to send or deliver their statement of case extended
[2010] UKFTT 449 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426587
VAT – Do-It-Yourself Builders Scheme – whether a newly constructed dwelling attached to a pontoon permanently fixed to the land – which was designed to float or rest on the river bed could classed as a building for the purposes of Section 35 of the VAT Act 1994
[2010] UKFTT 462 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426569
FTTTx Value Added Tax- Best Judgement – Claim for input tax – Wastage allowance too high – Insufficient evidence to support claim- assessment reasonable in circumstances – Appeal dismissed
[2010[ UKFTT 440 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426584
Zero-rating; VAT on sales of donated items; Charities Acts 1993 and 2006; definition of ‘charity’; charitable status; section 30 VATA 1994 (Group 15, item 1 of Schedule 8); Public Notice 701/1
[2010] UKFTT 426 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426573
VALUE ADDED TAX – MTIC-sale of Urine Testing Strips- appellant’s repayment claim refused on grounds that the appellant knew or ought to have known that the transaction was part of an MTIC fraud – set off of pounds 6,372,415.99 and pounds 6,689,480.88 of VAT by two contra traders – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant argued ‘abuse of power’ HMRC failing to notify of potential fraud, which gave rise to a loss of the appellant’s ‘legitimate expectation’ – tribunal’s power to hear – yes – no ‘abuse of power’ or of the appellant’s ‘legitimate expectation’ – appeal dismissed
[2010] UKFTT 451 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426572
VAT – MTIC fraud – input tax – whether purchases by the Appellant were connected with fraudulent evasion of VAT – yes – whether the Appellant knew or should have known of the connection with fraudulent evasion of VAT – actual knowledge not proved, but held the Appellant should have known of the connection in relation to each purchase – appeal substantially dismissed
[2010] UKFTT 417 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426585
VAT – Exemption for supplies made without payment other than membership subscription to members by a non-profit-making organisation – whether the supplies were referable only to the aims of the organisation – item 1(e), Group 9, Schedule 9, VATA – held the supplies were referable only to the aims of the organisation notwithstanding that the motivation of the members in receiving them was different from the aims of the organisation – Expert Witness Institute v Customs and Excise Commissioners [2002] STC 42 followed – appeal dismissed
[2010] UKFTT 423 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426571
Five default surcharges – insufficiency of funds following Foot and Mouth outbreak – Reliance on incorrect advice from HMRC – Whether reasonable excuse – Yes in respect of four default surcharges – appeal allowed in part
[2010] UKFTT 446 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426576
VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Sch 8, Gp 1, excepted item 4
[2010] UKFTT 418 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426577
FTTTx Value Added Tax – Principal and Agent – Taxi Firm – Appellant made supplies of car hire services to account customers – whether supplies to cash customers were by the Appellant as principal with drivers as agents or whether supplies by drivers as principals – Appeal dismissed.
W Ruthven Gemmell
[2010] UKFTT 389 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426540
FTTTx VALUE ADDED TAX – Residual Input Tax – Partial Exemption Special Method (floor-based) – whether ‘fair and reasonable’ – Regulations nos 101 and 102, VAT Regulations 1995 (1995 SI 2518) – Appeal continued, hearing merits in full – Provisional Approval.
[2010] UKFTT 393 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426546
JOINT EMPLOYMENT – outsourcing IT department – whether staff jointly employed – yes – whether separate supply of staff – no – whether abuse – no – whether legitimate expectation that Notice 700/34 applied – no – appeal dismissed
[2010] UKFTT 396 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426545
Lightman J
[2004] EWHC 254 (Admin), [2004] STC 1008, [2004] STI 441
England and Wales
Cited – Commissioners of Customs and Excise, HM Attorney General v Federation of Technological Industries And 53 others CA 30-Jul-2004
. .
Lists of cited by and citing cases may be incomplete.
Updated: 27 August 2022; Ref: scu.193706
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
[2014] UKUT 8 (TCC)
England and Wales
Updated: 27 August 2022; Ref: scu.520998
Mummery, Etherton, Sullivan LJJ
[2010] EWCA Civ 1255
England and Wales
Updated: 26 August 2022; Ref: scu.425799
Reasonable excuse appeal
[2007] UKVAT V20286
England and Wales
Updated: 26 August 2022; Ref: scu.259043
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
[2013] UKFTT 469 (TC)
England and Wales
Updated: 26 August 2022; Ref: scu.515552
ECJ Directive 2006/112/EC – Right of deduction of input VAT – National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes
K. Lenaerts, Rap P
C-385/09, [2010] EUECJ C-385/09
Updated: 25 August 2022; Ref: scu.425766
ECJ (Opinion) VAT – Reduced rates – Shipping, import and acquisition of certain live animals (horses) not intended for preparation or production of food for human consumption or animal.
Yves Bot AG
C-41/09, [2010] EUECJ C-41/09
Opinion – Commission v Netherlands ECJ 3-Mar-2011
ECJ Failure of a Member State to fulfil obligations – Value added tax – Sixth VAT Directive – Directive 2006/112/EC – Application of a reduced rate – Live animals normally intended for use in the preparation of . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 August 2022; Ref: scu.425281
ECJ Sixth VAT Directive – Directive 2006/112/EC – Right to deduct input tax – New national legislation – Requirements as to the content of an invoice – Retroactive application – Loss of the right to deduct.
C-392/09, [2010] EUECJ C-392/09
European
Updated: 25 August 2022; Ref: scu.425272
ECJ (prelimiary ruling) Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by the operator of the scheme to redeemers supplying the loyalty rewards – Payments made by the trader to the operator of the scheme supplying the loyalty rewards.
The Court reformulated the questions so as to ask the following: ‘whether, in the context of a customer loyalty reward scheme such as those at issue in the main proceedings:
– payments made by the operator of the scheme at issue to redeemers who supply loyalty rewards to customers must be considered, in Case C-53/09, as third-party consideration for a supply of goods to those customers, and/or, as the case may be, for a supply of services made by those redeemers for the benefit of those customers, and/or as the consideration for a supply of services made by those redeemers for the benefit of the operator of that scheme’.
Held: ‘Payments made by the operator of the scheme concerned to redeemers who supply loyalty rewards to customers must be regarded, in Case C-53/09, as being the consideration, paid by a third party, for a supply of goods to those customers or, as the case may be, a supply of services to them. It is, however, for the referring court to determine whether those payments also include the consideration for a supply of services corresponding to a separate service.’
J. N. Cunha Rodrigues, P
C-55/09, [2010] EUECJ C-55/09, [2010] STC 2651
European
At VDT – Loyalty Management UK Ltd v Customs and Excise VDT 6-Apr-2005
VDT VALUE ADDED TAX – input tax – the Appellant operates the Nectar programme under which customers who purchase goods (called primary goods) from certain retailers receive points which they may use to acquire . .
At ChD – Revenue and Customs v Loyalty Management UK Ltd ChD 22-Jun-2006
The taxpayer operated a substantial loyalty reward scheme (Nectar) for assorted companies. The Revenue appealed against an order allowing the company to reclaim input VAT. The court was asked now: ‘what is the proper characteristic, for VAT . .
At CA – Loyalty Management UK Ltd v HM Revenue and Customs CA 5-Oct-2007
The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to . .
Reference (Baxi) – Baxi Group Ltd v Revenue and Customs CA 20-Dec-2007
. .
Preliminary Ruling – Loyalty Management UK (Taxation) ECJ 7-Oct-2010
ECJ Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by the operator of . .
ECJ Preliminary Ruling – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 13-Mar-2013
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service . .
ECJ Prel Ruling – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 20-Jun-2013
Decisions about the application of the VAT system are highly dependent upon the factual situations involved. The case-law of the Court of Justice indicates that, when determining the relevant supply in which a taxable person engages, regard must be . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 August 2022; Ref: scu.425291
ECJ Sixth VAT Directive – Directive 2006/112/EC – Accession of a new Member State – Right to deduct input tax – National legislation excluding the right to deduct tax on the provision of certain services – Commercial partners established in a territory classified as a ‘tax haven’ – Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force.
C-395/09, [2010] EUECJ C-395/09
European
Updated: 25 August 2022; Ref: scu.425266
Reasonable excuse appeal against surcharge assessment.
[2007] UKVAT V20432
England and Wales
Updated: 24 August 2022; Ref: scu.262510
VAT – whether HMRC as a matter of EU law entitled to deny recovery of input tax claimed on invalid invoices – whether it was unreasonable for HMRC to refuse to exercise their discretion to allow the deduction of input tax in respect of the invalid invoices – Articles 168(a), 178(a), 180 and 226 Principal VAT Directive – Regulations 14 and 29 VAT Regulations 1995
[2021] UKUT 30 (TCC)
England and Wales
Updated: 24 August 2022; Ref: scu.658640
VAT – penalty – whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion – Section 62 Value Added Tax Act 1994
[2021] UKUT 23 (TCC)
England and Wales
Updated: 24 August 2022; Ref: scu.658641
FTTTx VALUE ADDED TAX – Supplies – First issue whether single or separate – Alderney Company outsourcing to Appellant in UK – Held – No dominant element – College of Estate Management applied – Place of supply – Whether UK or Alderney – Appeal dismissed as to first issue – Adjourned as to place of supply.
[2010] UKFTT 383 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422368
FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for by section 76(6)(b) to start running – held, it did – Consolidated appeals dismissed.
[2010] UKFTT 384 (TC)
Value Added Tax Act 1994 73(1)
England and Wales
Updated: 23 August 2022; Ref: scu.422369
VDT VALUE ADDED TAX – input tax – Bentley car purchased by credit hire business – VAT (Input Tax) Order 1992 art 7 – whether sufficient evidence of use for making taxable supplies to the exclusion of other uses – no – appeal dismissed.
[2010] UKFTT 359 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422335
FTTTx VAT – Bad Debt Relief – Solicitors acting on instructions of insurance companies – insured party registered for VAT – invoice for VAT element of fees rendered on insured party – Bad Debt Relief claimed in respect of unpaid VAT – Appeal dismissed.
[2010] UKFTT 380 (TC), EDN/08/0045
England and Wales
Updated: 23 August 2022; Ref: scu.422365
VALUED ADDED TAX – assessment in respect of under-declared tax – whether proper records kept – no – whether assessment to the best of the officer’s judgment – yes – appeal dismissed
[2010] UKFTT 357 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422327
FTTTx Value Added Tax – MTIC case involving one purchase and sale of products not regularly associated with MTIC fraud by a company whose only director claimed that he was oblivious to MTIC frauds – whether such ignorance was established – how to apply the ‘ought to have known’ element of the Kittel test in these circumstances – Appeal allowed.
[2010] UKFTT 386 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422358
FTTTx MTIC fraud – application of the Kittel test as interpreted in the Mobilx decision – whether Appellants knew or ought to have known of fraud in their transactions – findings that appellants did know or should reasonably have known of fraud in all transactions under appeal.
[2010] UKFTT 367 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422359
FTTTx Value Added Tax – Assessment – amounts payable by self employed account drivers to Appellant – whether supply for consideration or means of calculating payment to drivers – means of calculating payment – VATA 1994, s.5 (2) (b) – Appeal allowed with costs.
[2010] UKFTT 227 (TC)
Updated: 23 August 2022; Ref: scu.422237
VAT – DIY housebuilder – provision of services – repayment of tax refused – Appeal dismissed.
[2010] UKFTT 236 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422235
VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section 71 – appeal dismissed.
[2010] UKFTT 211 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422239
FTTTx VAT-INPUT TAX – Appellant purchased mobile telephones with the assistance of his family and others – telephones purchased retail from retail stores- evidence of purchase receipts for the telephones from the stores- doubtful connection between the receipts and the ultimate sales by the appellant – input tax claim disallowed save for those telephones purchased by the appellant himself – no agency – if an agency the agents were undisclosed – undisclosed principal cannot take benefit of agents contract- assessment to best judgment – misdeclaration penalty and default surcharge upheld – appeal dismissed
David S Porter J
[2010] UKFTT 166 (TC)
Updated: 23 August 2022; Ref: scu.422192
FTTTx VAT – appeals out of time – dishonesty of financial controller of Appellant company – civil evasion penalties – ‘New Approach’ investigation – whether assessments made in time -VATA 1994, s 73(6)(b) – effect of amended assessment – calculation and mitigation of penalty – s 60(3), s 70
[2010] UKFTT 238 (TC)
Updated: 23 August 2022; Ref: scu.422223
FTTTx SUPPLIES – Building cover – Remedial works – NHBC Buildmark policies – Cover for homeowner in respect of defects in homes constructed by builders registered with NHBC – Policy enables NHBC to engage remedial services from third party builders – Whether remedial service is used by NHBC to make taxable supplies in pursuance of performance guarantees of undertakings by registered builders – No – Whether remedial supplies used in making exempt supplies of insurance to homeowner – Yes – Appeal dismissed.
[2010] UKFTT 326 (TC)
Updated: 23 August 2022; Ref: scu.422157
VATA 1994 – Whether an Option to Tax Property Existed in relation to Property – Appeal Allowed
[2010] UKFTT 192 (TC)
Updated: 23 August 2022; Ref: scu.422180
ECJ Sixth VAT Directive – Directive 2006/112 – Right to deduct input tax – National legislation penalising an error in the invoice by loss of the right to deduct.
Leaerts P
C-368/09, [2010] EUECJ C-368/09, [2010] STI 2198, [2010] STC 2400
Updated: 22 August 2022; Ref: scu.421317
ECJ (Customs Union) Act of Accession to the European Union – Customs union – Transitional measures – Goods free from customs duties when entered for free circulation – Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia – Export formalities – Import duties – VAT.
[2010] EUECJ C-248/09
European
Updated: 22 August 2022; Ref: scu.421316
ECJ (Opinion) VAT – Place of supply of services – Exemptions – Removal, multiplication and reimplantation of cartilage cells.
C-156/09, [2010] EUECJ C-156/09 – O
See Also – Finanzamt Leverkusen v Verigen Transplantation Service International AG ECJ 18-Nov-2010
ECJ Sixth VAT Directive – Article 13(A)(1)(c) – Exemptions for activities in the public interest – Provision of medical care – Removal and multiplication of cartilage cells for the purpose of reimplantation in . .
Lists of cited by and citing cases may be incomplete.
Updated: 22 August 2022; Ref: scu.421326
Richard Seymour QC J
[2010] EWHC 1801 (QB)
England and Wales
Updated: 22 August 2022; Ref: scu.421268
Claim for compound interest on reclaim of overpaid VAT.
Laws, Etherton, Sullivan LJJ
[2010] EWCA Civ 923
England and Wales
Updated: 22 August 2022; Ref: scu.421206
VAT (Taxation) Value added tax – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Collection, testing and processing of umbilical cord blood – Storage of stem cells – Possible future therapeutic use – Transactions comprising a bundle of features and acts.
C-86/09, [2010] EUECJ C-86/09
European
Updated: 22 August 2022; Ref: scu.420187
reasonable excuse appeal
[2006] UKVAT V19784
England and Wales
Updated: 22 August 2022; Ref: scu.246121
[2020] EWHC 3258 (Ch)
England and Wales
Updated: 21 August 2022; Ref: scu.656638
Mann J
[2007] EWHC 715 (Ch)
England and Wales
Updated: 20 August 2022; Ref: scu.381526
The College had decided to demolish and rebuild its library. It elected to waive exemption to VAT so as to recover the VAT on its rebuilding costs. It had set up and funded an independent company to carry out the works, granting it a lease of the site. It appealed a decision of the tribunal setting its election aside.
Held: The tribunal had treated the statutory provisions as anti-avoidance legislation. This was an error. The scheme was effective to allow te VAT to be reclaimed.
Lord Justice Chadwick Lord Justice Lloyd The Chancellor of the High Court
[2006] EWCA Civ 285, [2006] STC 1010
Value Added Tax Act 1994 82591)
England and Wales
Appeal from – Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs HL 16-Apr-2008
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library.
Held: The Revenue’s appeal failed. The . .
Lists of cited by and citing cases may be incomplete.
Updated: 20 August 2022; Ref: scu.239219
Lord Justice Potter Lord Justice Jonathan Parker Lord Justice Peter Gibson
[2003] EWCA Civ 492
England and Wales
Updated: 20 August 2022; Ref: scu.181396
ECJ Opinion – Value added tax – Article 13B(d)(6) of Council Directive 77/388/EEC – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Occupational retirement schemes – Defined contributions retirement schemes
Cruz Villalon AG
C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12
European
Updated: 19 August 2022; Ref: scu.519462
FTTTx PROCEDURE – application by HMRC to strike out proceedings – application by Appellant to adjourn – overriding objective and Article 6 of the Convention – adjournment application refused – Tribunal jurisdiction – HMRC’s application granted – unreasonable behaviour – costs
[2014] UKFTT 669 (TC)
England and Wales
Updated: 18 August 2022; Ref: scu.534291
UTTC VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed
[2013] UKUT 250 (TCC)
England and Wales
Updated: 18 August 2022; Ref: scu.510300
ECJ (Taxation) Sixth VAT Directive – Exemptions – Article 13A(1)(b) – Hospital and medical care – Closely related activities – Duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – Private stem cell bank – Services of collection, transportation, analysis and storage of umbilical cord blood of newborn children – Possible autologous or allogeneic use of stem cells
J.N. Cunha Rodrigues, P
[2010] EUECJ C-262/08, C-262/08
European
Opinion – Copygene A v S (Taxation) ECJ 10-Sep-2009
ECJ Opinion – VAT Exemptions – Activities closely related to hospital and medical care undertaken by duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 August 2022; Ref: scu.514389
Europa Failure of State – VAT – Directive 2006/112/EC – Application in Time of transitional arrangements for Member States that joined later – Applying a reduced rate – Clothing and clothing accessories for babies and children’s shoes.
C-49/09, [2010] EUECJ C-49/09
European
Updated: 18 August 2022; Ref: scu.420181
FTTTx VALUE ADDED TAX – best judgement- appellant had incomplete records – appellant argued that wastage was insufficient -wastage from appellant’s earlier records agreed at 15% – appellant claiming over 50%- assessment to best judgment – appeal dismissed
[2009] UKFTT 370 (TC)
Updated: 17 August 2022; Ref: scu.409149
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
[2009] UKFTT 388 (TC)
Appeal from – Marcus Webb Golf Professional v HM Revenue and Customs – FTC/40/2010 UTTC 23-Oct-2012
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 . .
At FTTTx – Marcus Webb Golf Professional (A Firm) v HM Revenue and Customs CA 11-Oct-2013
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. . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 August 2022; Ref: scu.409160
FTTTX VALUE ADDED TAX – Exemptions – Professional bodies – Whether Institute a professional body – Items 1(b) of Gp 9, Sch 9 VATA 1994 considered – Whether an association within Item 1 (c) the primary purpose of which is . . the fostering of professional expertise connected with the past or present . . employments of its members – Appeal allowed
[2009] UKFTT 365 (TC)
Updated: 17 August 2022; Ref: scu.409151
FTTTx VALUE ADDED TAX – best judgement- tour operators margin scheme (TOMS) – appellant not applying TOMS since 1988 – numerous visits over the years – officers failed to explain scheme and raise assessments – appellant accepted TOMS applies – calculation by respondents incorrect – suggested margin percentage incorrect – assessment consequently not to best judgment – appeal allowed – no costs awarded.
[2009] UKFTT 383 (TC)
Updated: 17 August 2022; Ref: scu.409175
VAT – Supply – VAT refund Garage
[2009] UKFTT 387 (TC)
Updated: 17 August 2022; Ref: scu.409168
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] STC 1438 considered – Whether FOBTs exempt comparators – Whether on facts due diligence defence established to breach of fiscal neutrality
Exemption- Slot machines – Exclusion of ‘gaming machines’ from exemption – VATA 1994 Sch 9 Group 4 – 6th Directive Art 13B(f) – Breach of fiscal neutrality – Period of breach – Appeal allowed for all periods
[2009] UKFTT 363 (TC)
England and Wales
At VDT(1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At FTTTx – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At FTTTx – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
At FTTTx – HM Revenue and Customs v The Rank Group Plc CA 30-Oct-2013
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from . .
At FTTTx – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 August 2022; Ref: scu.409170
FTTTx VAT – application to strike out – jurisdiction of Tribunal – s 83(1) VATA – whether a decision by HMRC – whether an appealable matter – s 80 VATA
Berner TJ
[2009] UKFTT 262 (TC)
Updated: 17 August 2022; Ref: scu.409084
FTTTx VAT – Security – Appellant a Solicitor and sole trader – Large debts incurred to HMRC in past – Bankruptcy petitions withdrawn – Appellant in default for 28 periods – Insufficient evidence of net worth – Whether power to impose penalties sufficient protection to the revenue – appeal dismissed
[2009] UKFTT 313 (TC)
Updated: 17 August 2022; Ref: scu.409124
FTTTx Value Added Tax – Assessment of VAT on the Appellant for periods after he had claimed to have retired and sold his business, based on the two facts that he had continued for the periods in contention to pay the Income Tax on the profits of the business, and that the Income Tax returns demonstrated that the gross turnover of the business was (marginally) in excess of the VAT compulsory registration thresholds for the periods in question – Genuine uncertainty about the facts – Appeal dismissed but accompanied by a firm plea that HMRC should show very considerable restraint in enforcing payment of the tax, and the penalty in question.
[2009] UKFTT 314 (TC)
Updated: 17 August 2022; Ref: scu.409096
INPUT TAX – disallowed because no tax chargeable on supply – appeal dismissed.
[2009] UKFTT 309 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.409095
FTTTx VAT – Notice of requirement to give security – appellant failing to make VAT returns and in default – associated companies in default and insolvent – appellant having provided security on earlier occasion by cash deposit – the Commissioners requiring further security having applied original cash deposit towards payment of VAT due – whether decision of the Commissioners was reasonable – yes -VATA 1994, Sch 11 para 4(2) – appeal dismissed
[2009] UKFTT 315 (TC)
Updated: 17 August 2022; Ref: scu.409109
FTTTx VAT – default surcharge – insufficiency of funds not a reasonable excuse- Customs and Excise Commissioners v Steptoe (1992) considered – insufficiency of funds alleged to have been caused by Appellant awaiting funds from creditor – whether reasonable excuse principles satisfied.
[2009] UKFTT 307 (TC)
Updated: 17 August 2022; Ref: scu.409132
VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed.
All that was required to establish its case was that it had ‘obtained anything at all that was used for the purpose of his business’ and ‘a supply of a service may consist of a right to have the service supplied to a third party’
[2009] UKFTT 256 (TC), [2010] BVC 2117, [2010] STI 1479
England and Wales
Appeal from – HM Revenue and Customs v Airtours Holidays Transport Ltd UTTC 8-Nov-2010
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the . .
At FTTTx – Airtours Holidays Transport Ltd v Revenue and Customs CA 24-Jul-2014
The Court was asked whether Airtours was entitled to recover (as input tax) value added tax charged by PricewaterhouseCoopers LLP in respect of certain services provided by PwC and for which the appellant paid. The issue turned upon whether, for VAT . .
At FTTTx – Airtours 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.
Updated: 17 August 2022; Ref: scu.409065
FTTTx VAT – single or multiple supplies – Appellant providing ‘children’s parties’ for a single price – several elements of the supplies identified – held there were two principal elements, the use of a Hall and the provision of refreshments – analysis in Card Protection Plan inappropriate on the facts – whether there was a single supply on College of Estate Management principles or two supplies – Levob Verzekeringen considered – held there were two supplies of the use of the Hall and the provision of refreshments respectively – held that the single price could easily be apportioned between the two identified supplies – held further that the supply of the use of the Hall was an exempt supply of land – Belgian State v Temco Europe SA considered – appeal allowed in part
[2009] UKFTT 298 (TC), [2010] STI 1679
Updated: 17 August 2022; Ref: scu.409099