VDT DEFAULT SURCHARGE – whether reasonable excuse – no – appeal dismissed

Citations:

[2009] UKVAT V20975

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346556

VDT VALUE ADDED TAX – Appeal with respect to Notice of Requirement for security for tax – Employee of appellant company previously sole proprietor of failed business – Whether reasonable for Commissioners to take account of fact that that employee convicted of making taxable supplies without providing required security – Commissioners’ decision reasonable – Appeal dismissed

Citations:

[2009] UKVAT V20961

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346535

Appeal against default surcharge.

Citations:

[2009] UKVAT V20970

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346560

VDT VAT – Principal VAT Directive of 28 November 2006 article 132.1 (b) and (c) – whether services of collecting, testing, processing and storage of umbilical cord blood stem cells for future therapeutic use exempt from VAT in whole or in part – reference to European Court of Justice

Citations:

[2009] UKVAT V20963

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346536

VDT VALUE ADDED TAX – Registration – Whether input tax incurred six months and two days prior to registration reclaimable – Rule 111(2)(d) of Value Added Tax Regulations 1995 applicable – Appeal dismissed

Citations:

[2009] UKVAT V20962

Links:

Bailii

Statutes:

Value Added Tax Regulations 1995 111(2)(d)

VAT

Updated: 26 July 2022; Ref: scu.346537

VDT VAT – deduction of input tax – whether input tax creditable in respect of supplies for which no invoices held – whether input tax claimed related to supplies to be used in the Appellant’s business
VAT – cancellation of registration – jurisdiction of tribunal – conclusion: deregistration was warranted

Citations:

[2009] UKVAT V20982

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346551

VDT VAT – INPUT TAX – Appellant incurred legal expenses in respect of a dispute with his former partners – Appellant claimed VAT repayment on those supplies – were the supplies made to him in his capacity as a partner for the purposes of the partnership business – no – supplies made to him in a personal capacity – Appeal dismissed

Citations:

[2009] UKVAT V20969

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346552

VDT Value Added Tax – Alleged under-declaration of turnover of fish and chip ‘take-away’ – Application of the ascertained turn-over of one short period to calculate the assumed true turn-over over several years – Burden of proof – Appeal dismissed

Citations:

[2009] UKVAT V20983

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346558

VDT Value Added Tax – matter to be determined as preliminary issue – failure of taxable person to register – assessment for final return period of 34 months – whether illegal as contrary to Article 252 Principal VAT Directive – Commissioners’ powers to require return for period exceeding 12 months under Article 273 Principal VAT Directive – whether decision in Bjellica v CCE per incuriam – whether assessment invalid – regulation 25(1) and (4) VAT Regulations 1995 – assessment both legal and valid – appeal dismissed in relation to preliminary matter

Judges:

Edward Sadler, Chair

Citations:

[2009] UKVAT V20957, [2009] BVC 2291, [2008] V and DR 439

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.346542

VDT Value Added Tax – building works – 5% reduced rate on residential conversions – whether Respondents liable to refund balance where standard rate tax paid – appeal fails – VATA 1994 Section 29A, Schedule 7A, Group 6.

Citations:

[2009] UKVAT V20964

Links:

Bailii

VAT

Updated: 26 July 2022; Ref: scu.346539

The respondent bought international phone cards and resold them in his shop for a small profit. The court was asked as to how they were to be treated for VAT purposes. The Tribunal had held that some were supplied in other EU member states and outside and were thus not all subject to VAT.

Judges:

Lewison J

Citations:

[2009] EWHC 1077 (Ch), [2009] 3 CMLR 24, [2009] BTC 5476, [2009] STC 1729, [2009] BVC 475, [2009] STI 1790

Links:

Bailii

Statutes:

Council Directive 1999/59/EC

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.346244

VAT – denial of input tax – no economic activity- no valid output VAT invoices- no proof of input tax- appeal dismissed

Citations:

[2009] UKVAT V20942

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.301731

Europa (Taxation) Thirteenth VAT Directive Article 2(2) GATS Most-favoured-nation clause Interpretation of secondary Community law in the light of international agreements concluded by the Community

Citations:

C-335/05, [2007] EUECJ C-335/05, ECLI:EU:C:2007:321

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Nuclear Decommissioning Authority v Energysolutions EU Ltd (Now Called ATK Energy EU Ltd) SC 11-Apr-2017
This is an appeal on preliminary points of European Union and domestic law regarding the circumstances in which damages may be recoverable for failure to comply with the requirements of the Public Procurement Directive (Parliament and Council . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 July 2022; Ref: scu.248899

reasonable excuse appeal

Citations:

[2007] UKVAT V20434

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.262489

ECJ Opinion – Sixth VAT Directive – Exemptions within the territory of the country – Supplies of dental prostheses by dentists and dental technicians – Intra-Community supply – Deduction of input tax

Judges:

Kokott AG

Citations:

C-401/05, [2006] EUECJ C-401/05

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 26 July 2022; Ref: scu.247395

VDT Value added tax – input tax – partial exemption – whether share dealing incidental to main business of appellant company – no

Citations:

[2005] UKVAT V19140

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.229596

VAT – ZERO RATING – Exports – rally car prepared for East African Safari Rally – whether exported to Kenya – no – whether supplied to purchaser in UK – yes – supply held to be standard-rated – appeal dismissed

Citations:

[2005] UKVAT V19048

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225142

PENALTY – Evasion – S.60 and S.61 of Value Added Tax Act 1994 – Appellant director of clothing manufacturer – Whether invoices from another company amounting to half of Appellant’s company’s output genuine – Appeal dismissed

Citations:

[2005] UKVAT V19045

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225138

Practice – Standover Application – Input Tax – Alleged carousel – Opposed application by Customs to standover for ECJ in Bond House Systems – Severe financial impact on Appellant – Guarantee required for provisional repayment – Preliminary issue on facts already directed – Time estimated 1 -2 days – Stand over refused

Citations:

[2005] UKVAT V19033

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225140

DEFAULT SURCHARGE – Legality – Reasonable excuse – Appellant paid VAT through BACS system one day late – Payment received by Commissioners late – Whether default surcharge an excessive penalty for such a short delay – No – Appellant claimed that because computerized communication has broken down on correct date for payment it had waited until the next day and then activated the BACS payment – Whether reasonable excuse – No evidence

Citations:

[2005] UKVAT V19026

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225141

VAT – EXEMPT SUPPLIES – health and welfare – welfare services for care or protection of children – whether supplies of the services of carers to private welfare institutions exempt – whether article 13A(1)(g) of EC Sixth Directive so implemented in VAT Act 1994 as to exempt supplies made by agency having regard to meaning of ‘state-regulated’ in item 9(b) of group 7 of Sch 9 of VATA – yes – appeal allowed

Citations:

[2005] UKVAT V19041

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225145

SINGLE OR MULTIPLE SUPPLY – CD book as part of a series on classic composers comprising a CD and 12 pages of written material and illustrations – principal supply is that of the CD – appeal dismissed

Citations:

[2005] UKVAT V19034

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Regina (International Masters Publishers Ltd) v Revenue and Customs Commissioners QBD 19-Jan-2006
The taxpayer sold book with associated CDs. The respondent refused to apply the ESC 37 concession. There was doubt its capacity to do so, but the taxpayer first lodged an appeal. It now sought leave to apply for judicial review of the decision out . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 July 2022; Ref: scu.225143

VAT – Interest on input tax claim – whether payable under section 78 of VAT Act 1994 when supplement paid under section 79 – no – whether section 85 agreement reached concerning interest – no – appeal dismissed.

Citations:

[2005] UKVAT V19013

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225146

reasonable excuse appeal

Citations:

[2005] UKVAT V19025

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225149

VDT INPUT TAX – whether claim made in 2000 for input tax for 1989 and 1990 for which no tax invoice was issued was part of a claim made in 1993 – no – whether the 2000 claim was prevented by the 3 year cap introduced by regulation 29(1A) – no, because there was no transitional provision – however, refusal of claim 10 years after the input tax was incurred was reasonable – appeal dismissed

Judges:

Avery Jones Chairman

Citations:

[2004] UKVAT V18579, [2004] STI 1560, [2004] V and DR 172

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Fleming T/A Bodycraft v Commisioners of Customs and Excise ChD 25-Feb-2005
Appeal against dismissal of the Appellant’s appeal from the decision of the Commissioners of Customs and Excise to refuse to repay to the Appellant input tax on three new Aston Martin motor cars out of a batch of thirteen such cars purchased by the . .
At Tribunal – Fleming (T/A Bodycraft) v Revenue and Customs CA 15-Feb-2006
The claimant sought repayment of VAT. The commissioners responded that there ws a three year cut off for reclaims.
Held: The introduction of the three year limit with no transitional provisions was in breach of Community law. . .
At VDT – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig.
Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 July 2022; Ref: scu.199088

FTTTX Vat – Input Tax : Self-Supplies

Citations:

[2016] UKFTT 377 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.565161

UTTC VALUE ADDED TAX – exemption – sports services – partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent – abuse of law – jurisdiction of Upper Tribunal in abuse of law appeals – burden of proof in abuse of law cases – whether arrangements an abuse of law – yes – appeal dismissed PROCEDURE – application for permission to rely on new ground of appeal not argued in FTT – application refused COSTS – Sheldon practice – whether case fell within exceptions to practice – whether HMRC entitled to add to list of exceptions – whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs – appeal dismissed

Citations:

[2015] UKUT 405 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.553190

FTTTx VAT – Place of supply – hotel accommodation supplied to non UK travel agents; EC Sales Lists

Citations:

[2014] UKFTT 631 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.533688

FTTTx VALUE ADDED TAX – late registration for VAT – appeal against penalty of andpound;7204 – tribunal found this excessively harsh – factors in mitigation – proper penalty andpound;400 – appeal allowed in part.

Citations:

[2014] UKFTT 634 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.533697

FTTTx VAT – food – excepted items – confectionary – subset cakes – snowballs – sufficient characteristics to be classified as cakes – yes – appeal allowed

Citations:

[2014] UKFTT 630 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.533698

FTTTx VALUE ADDED TAX – assessments – best judgment – examination of till records – programming of till – whether transactions fully reflected in VAT returns – evidence showing omission of transactions from main records – assessments confirmed – penalties under s 60 VATA 1994 and Sch 24 FA 2007 also confirmed – appeals dismissed

Judges:

John Clark J

Citations:

[2014] UKFTT 632 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.533711

FTTTx VAT – late payment – default surcharge – whether reasonable excuse – No – Section 59 VATA 1994 – appeal refused

Citations:

[2013] UKFTT 709 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.519602

UTTC VAT – partial exemption special method – hire purchase transactions – taxable supplies of motor vehicles and exempt supplies of credit – whether residual cost inputs have a direct and immediate link with and are cost components of taxable supplies of motor vehicles – whether a methodology which attributes 50% of residual input tax to taxable supplies is fair and reasonable.

Judges:

Vos J, Herrington HHJ

Citations:

[2012] UKUT 394 (TCC), [2015] CN 1332

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Volkswagen Financial Services (UK) Ltd v Revenue and Customs FTTTx 18-Aug-2011
VAT – partial exemption special method – hire purchase transactions – taxable supplies of goods and exempt supplies of credit – whether a methodology attributing part of residual input tax to taxable supplies of goods is fair and reasonable – . .

Cited by:

Appeal from – Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs CA 28-Jul-2015
The parties disputed the recoverability of VAT on the general expenses of the appellant which operated a car financing company. In particular: ‘whether any of the residual input tax paid by VWFS in respect of the general overheads of the business is . .
At UTTC – Volkswagen Financial Services (UK) Ltd v Revenue and Customs SC 5-Apr-2017
The court considered the VAT treatment general business overheads of a vehicle financing company, and in particular the ‘partial exemption special method’ (‘PESM’) agreed with HMRC for the valuation of the proportion of residual input tax . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 July 2022; Ref: scu.466707

UTTC VAT Default surcharge – penalty of pounds 4,260.26 – whether disproportionate- no – principles to be taken into account by Tribunal

Citations:

[2012] UKUT 418 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.468858

ECJ Sixth VAT Directive – Article 8(1)(a) and (b), Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28cA)(a) – Exemption of supplies of goods dispatched or transported within the European Union – Successive supplies of the same goods giving rise to a single intra-Community dispatch or transport.

Citations:

C-430/09, [2010] EUECJ C-430/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 July 2022; Ref: scu.427322

VDT Voluntary Registration: Non-licensed cafe – whether TOGC – various grounds – principal reason no liquor licence; new business more in keeping with summer trade. Appeal Allowed.

Citations:

[2009] UKFTT 381 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.409136

FTTTx VAT – REPAYMENT CLAIM – Voluntary disclosure to recover output tax on supplies of golfing tuition – the proportion of the Appellant’s turnover attributed to tuition supplies in the voluntary disclosure was considerably higher than that in an earlier claim in respect of the same supplies – HMRC limited the repayment claim to the amount represented by the proportion of tuition supplies declared in the earlier claim – No satisfactory explanation for the variation in proportions – No evidence to substantiate the figures in the voluntary disclosure – No rationale provided for the computation – Appeal dismissed.

Citations:

[2010] UKFTT 206 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.422230

Judges:

Arnold J

Citations:

[2009] EWHC 1596 (Ch), [2009] BVC 645, [2009] STI 2091, [2009] STC 2193

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.347454

Reasonable excuse appeal

Citations:

[2009] UKVAT V20940

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.301710

SUPPLY – Nature of supply by franchisor of children’s activity play groups in return for payment by parent – Whether several supplies of goods or single supply of membership – Payment of fee precondition to admittance by franchisor – Whether supply relates to admission

Citations:

[2006] UKVAT V19530

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.241237

reasonable excuse appeal

Citations:

[2006] UKVAT V19621

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.242804

STRIKE-OUT – whether appealable decision when Customs state that they will not repay input tax while investigations are made – no – appeal struck out

Citations:

[2006] UKVAT V19754

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.249791

VALUE ADDED TAX – partial exemption – opticians’ stores – special methods based on floor area agreed in 1997 and 1998 – special methods terminated by the Respondents in 2004 so that standard method applied – whether jurisdiction of the Tribunal is full or limited – limited – whether decision to terminate special methods was a reasonable decision – yes – if jurisdiction was full whether disputed decision secured a fair and reasonable attribution of input tax – yes – appeal dismissed – VATA 1994 Ss 24 – 26; VAT Regulations 1995 SI 1995 No. 2518 regs 101 and 102

Citations:

[2005] UKVAT V19266

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Banbury Visionplus Ltd v HM Revenue and Customs ChD 9-May-2006
Appeal against termination of special exemption method.
Held: The taxpayer’s appeal was dismissed. The VAT tribunal’s jurisdiction was unlimited. No limitation was implied by the wording of the section. The tribunal’s discretion had only to be . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 July 2022; Ref: scu.237989

reasonable excuse appeal

Citations:

[2005] UKVAT V19029

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.225148

The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no objective standard against which an assessment, necessarily an estimate, could be made. If the officer had done his honest best, the assessment stood, but if he had not done that, the assessment would be treated as not having been made. The tribunal had erred in the test it applied.There was no finding of the absence of an honest and genuine attempt to get it right and give a reasoned assessment. The appeal failed.
The Court clarified the explanation of ‘best judgment in Rahman: ‘Another phrase (used by Woolf J in Van Boeckel) referred to the obligation of the commissioners ‘fairly (to) consider all material placed before them’. As a general proposition that is uncontroversial. However, it should not be seen as providing a separate and sufficient test of the invalidity of the assessment, not as justifying lengthy cross-examination to establish whether the relevant officers have in fact looked at all the available material. Even the term ‘wholly unreasonable’ (also used in Van Boeckel) may be misleading if it is treated as a separate test, rather than as simply an indication that there has been no ‘honest and genuine attempt’ to make a reasoned assessment.’
and: ‘The Tribunal should remember that its primary task is to find the correct amount of tax, so far as possible on the material properly available to it, the burden resting on the taxpayer. In all but very exceptional cases, that should be the focus of the hearing’

Judges:

Lord Justice Chadwick Lord Justice Waller Lord Justice Carnwath

Citations:

[2004] EWCA Civ 1015, Times 02-Aug-2004, [2004] STC 1509

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Rahman v Commissioners of Customs and Excise CA 20-Dec-2002
The taxpayer appealed aganst rejection of his objection to an assessment to VAT . .
Cited – Rahman T/A Khayam Restaurant v Commissioner of Customs and Excise Admn 11-Jun-1998
The court described the existing practice for a tribunal to look at a challenge to an assessment to VAT which was that the Tribunal should adopt a ‘two stage approach’: ‘ the practice is to consider these cases in two stages: (1) consideration . .
Appeal from – Commissioners of H M Customs and Excise v Pegasus Birds Limited ChD 7-Nov-2003
The Commissioners appealed from a decision of the Vat and Duties Tribunal . .
Cited – Argosy Co v Inland Revenue Commissioners PC 8-Feb-1971
(Guyana) The word ‘best’ when used to refer to the judgment of a tax officer making an assessment of tax due, rather than implying a higher than normal standard, is a recognition that the result may necessarily involve an element of guesswork. It . .
Cited – Van Boeckel v Customs and Excise Commissioners 1981
The court explained the meaning of the requirement that a tax assessment made by the Commissioners should be the ‘best of their judgment’: ‘the Tribunal should not treat an assessment as invalid merely because they disagree as to how the judgment . .
Cited – Bi-Flex Caribbean Ltd v Board of Inland Revenue PC 1990
The general burden falls upon a tax payer to provide the information to allow a tax assessment to be made: ‘The element of guess-work and the almost unavoidable inaccuracy in a properly made best of judgment assessment, as the cases have . .
See Also – Pegasus Birds Ltd v Customs and Excise VDT 22-Oct-1997
The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’. . .
See Also – Pegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .
Cited – Pegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .
At VDT – Pegasus Birds Ltd v Customs and Excise VDT 7-Jun-2002
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded. . .

Cited by:

Cited – Company Registrations Online Ltd v Revenue and Customs VDT 7-Aug-2008
VDT ASSESSMENT – best judgment – correctness of assessments accepted – challenge to the reasonableness of commissioners in raising an assessment – appeal dismissed. . .
Cited – Lok v Revenue and Customs FTTTx 14-Feb-2017
(Vat – Assessments : Best Judgment) VALUE ADDED TAX – Takeaway business – Assessed as liable for registration but no longer liable – Assessment raised – Whether assessment to best judgment? – Yes – Whether assessment should be adjusted? – No – . .
Cited – Volkswagen Financial Services (UK) Ltd v Revenue and Customs SC 5-Apr-2017
The court considered the VAT treatment general business overheads of a vehicle financing company, and in particular the ‘partial exemption special method’ (‘PESM’) agreed with HMRC for the valuation of the proportion of residual input tax . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 July 2022; Ref: scu.199570

Citations:

[1998] EWHC Admin 231

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.138352

Judges:

Lady Justice Simler

Citations:

[2021] EWCA Civ 91

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.657391

VALUE ADDED TAX – zero-rating – construction of building – VATA s 30(2), Sch 8 Group 5 – whether retention of party wall a condition of planning consent – yes – appeal allowed

Citations:

[2012] UKFTT 249 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.462719

VAT – INPUT TAX – HMRC denied input tax claims totalling pounds 1,048,337.50 in respect of 12 transactions of mobile phones- Was there a VAT Loss? – Yes – Was the loss fraudulent? – Yes – Were the Appellant’s transactions connected with the fraud? – Yes – Did the Appellant know or should have known that its transactions were connected to fraudulent evasion of VAT? – Yes the Appellant knew – Appeal dismissed

Citations:

[2012] UKFTT 616 (TC)

Links:

Bailii

VAT

Updated: 24 July 2022; Ref: scu.466166

VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held yes – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held that HMRC had not proved knowledge but that the Appellant should have known of the connection in the case of each deal – Appeal dismissed

Citations:

[2010] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.408948

Judges:

Neuberger J

Citations:

[2001] EWHC Ch 485, [2001] STI 1346, [2002] BVC 297, [2002] BTC 5183, [2001] STC 1495

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.346885

Judges:

Field J

Citations:

[2004] EWHC 192 (Ch), [2004] STC 577, [2004] BTC 5552, [2004] BVC 611, [2004] STI 373

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.346722

reasonable excuse appeal

Citations:

[2008] UKVAT V20851

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301856

VDT Reasonable excuse appeal

Citations:

[2008] UKVAT V20850

Links:

Bailii

Statutes:

Value Added Tax Tribunals Rules 1986

VAT

Updated: 23 July 2022; Ref: scu.301853

VDT VAT assessment – input tax – whether deductible – whether goods or services used for the purpose of a business – input tax on expenditure incurred on re-fitting a yacht – business of trader comprised consultancy in development of thinking skills – yacht provided stimulation to creative thinking – expenditure not directly referable to the purpose of the business – input tax deduction not available – appeal dismissed – VATA 1994 ss24 and 26

Citations:

[2008] UKVAT V20884

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301847

VDT COSTS – Litigant in person – Claim for costs in respect of Appellant’s own time and work expended in pursuing the appeal – Whether litigant in person entitled to such costs-‘Costs recoverable at common law’ – Whether such costs are now recoverable at common law – Meaning of common law – VAT Trib Rules 1986, r 29

Citations:

[2008] UKVAT V20906

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301887

VDT Trade Association – whether entitled to exemption from VAT on members subscriptions and other supplies under Art.132(1)(l) of the Consolidated Directive as a trade union or civic organisation or under Item 1 of Group 9 of Schedule 9 to VATA 1994. Held registrable. Appeal dismissed.

Citations:

[2008] UKVAT V20887

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301876

FTTx VALUE ADDED TAX – Supply of services – Loft conversions – Taxpayer agreed with contractors they would be paid by clients out of clients’ accounts – Whether taxpayer project manager on clients’ behalf – Whether taxpayer making supply of loft conversions or only of project management – Appeal dismissed

Citations:

[2008] UKVAT V20888

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At VDT – A1 Lofts Ltd v Revenue and Customs ChD 30-Oct-2009
Lewison J said: ‘The court is often called upon to decide whether a written contract falls within a particular legal description. In so doing the court will identify the rights and obligations of the parties as a matter of construction of the . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 23 July 2022; Ref: scu.301870

VDT Requirement to give security – Whether reasonable – Yes – Previous history – Transfer of business as a going concern – Debt due – Appeal dismissed

Citations:

[2008] UKVAT V20857

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301854

VALUE ADDED TAX . . zero-rating – intra-Community trade – Sixth Directive art 28cA)(a) – VAT Regs 1995, reg 134 – Public Notice 725 para 4.3 – CMRs used as evidence of removal from UK probably falsified – whether Appellant took sufficient care – no – appeal against assessment for output tax dismissed

Citations:

[2008] UKVAT V20895

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301882

VAT – ZERO RATING – CONFECTIONARY – whether Crunchy Granola Bars biscuits – no – Appeal dismissed

Citations:

[2008] UKVAT V20905

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301875

Reasonable excuse appeal against surcharge

Citations:

[2008] UKVAT V20852

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301862

VDT VAT – Input Tax – Dealer in mobile phones – MTIC fraud – Whether defaulter has to be the importer – Whether fraudulent tax loss shown – Admissibility of evidence – Whether third party payments evidence of MTIC fraud – Whether similar fact evidence admissible – Whether delay relevant – Whether Appellant had knowledge or means of knowledge – Relevant test – Whether Appellant entitled to recover input tax paid to buffer traders – Appeal allowed in part

Judges:

J C Gort C

Citations:

[2008] UKVAT V20900, [2009] STI 159

Links:

Bailii

Cited by:

Appeal from – Red 12 Trading Ltd v Revenue and Customs ChD 20-Oct-2009
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’.
Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 23 July 2022; Ref: scu.301884

VDT VAT – input tax – missing trader intra-Community (MTIC) fraud – whether taxpayer knew or ought to have known of fraud linked to transactions – appeals dismissed with consent

Citations:

[2008] UKVAT V20868

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301842

VDT DEFAULT SURCHARGE – Reasonable excuse – Enquiry as to effect of part payment – Misunderstanding – No clear evidence as to what was said – Tribunal not satisfied within VATA s.59(7) – Complaint of lack of advice as to cash accounting held not a reasonable excuse – Principle of proportionality not infringed – Appeal dismissed

Citations:

[2008] UKVAT V20902

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301880

VDT MONEY LAUNDERNG – whether appellant a high value dealer – When appellant required to register – whether penalty appropriate for failing to register before acting as a high value dealer- Money Launderng Regs 2003, reg 9

Citations:

[2008] UKVAT V20833

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301812

VDT VAT – DIY BUILDERS SCHEME – Appellant claimed VAT on supply of a domestic fire sprinkler system – Respondents originally refused the refund on the ground that the sprinkler system was not building materials – Respondents changed its case arguing it was a mixed supply of goods and services – decided a composite supply of zero-rated services – Appeal dismissed.

Citations:

[2009] UKVAT V20948

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301753

Formal dismissal of appeal.

Citations:

[2008] UKVAT V20853

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301833

VDT CIVIL EVASION PENALTY – paying centrally issued assessment of andpound;421 when the correct liability was over andpound;3m – whether for the purpose of evading VAT – yes – whether dishonest – yes – appeal dismissed

Citations:

[2008] UKVAT V20877

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301841

VDT SECURITY – company with same director and secretary liquidated with debt to HMRC – whether reasonable to require security – yes – appeal dismissed

Citations:

[2009] UKVAT V20955

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301751

Appeal against a decision of the Respondents with respect to a surcharge assessment in the sum of 767.17 pounds and being a reasonable excuse appeal

Citations:

[2008] UKVAT V20806

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301774

VDT APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal

Citations:

[2008] UKVAT V20832

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301808