Citations:
[2008] UKVAT V20795
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 July 2022; Ref: scu.301788
[2008] UKVAT V20795
England and Wales
Updated: 23 July 2022; Ref: scu.301788
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.
[2009] UKVAT V20948
Updated: 23 July 2022; Ref: scu.301753
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
[2008] UKVAT V20833
Updated: 23 July 2022; Ref: scu.301812
Formal dismissal of appeal.
[2008] UKVAT V20853
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
[2008] UKVAT V20877
Updated: 23 July 2022; Ref: scu.301841
[2008] UKVAT V20794
England and Wales
Updated: 23 July 2022; Ref: scu.301786
VDT VAT – SECURITY- Protection of Revenue — the Appellant’s director associated with three other businesses which had bad VAT compliance records – Appellant phoenix of another company that went into liquidation — Whether Respondents’ actions in requiring a security reasonable -Yes — Appeal dismissed — VAT ACT 1994 Schedule 11 p 4(1)
[2009] UKVAT V20926
England and Wales
Updated: 23 July 2022; Ref: scu.301745
VAT – Notice requiring security – defaults and non-payments – association and common directors with defaulting companies owing significant sums – whether for the protection of the revenue? Yes and reasonable in amount – Appeal dismissed.
[2009] UKVAT V20943
England and Wales
Updated: 23 July 2022; Ref: scu.301729
VDT VALUE ADDED TAX – appeal against notice of requirement for security for VAT – public house – whether Customs acted reasonably in requiring security – para. 4(2) of Schedule 11, VATA 1994 – appeal dismissed
I Vellins
[2009] UKVAT V20944
Updated: 23 July 2022; Ref: scu.301749
[2009] UKVAT V20916
England and Wales
Updated: 23 July 2022; Ref: scu.301725
Value Added Tax – Appeal against assessment based on the contention that turnover had been suppressed such that the business that had been de-registered as having a turnover below the registration threshold should have been re-registered when its adjusted turnover exceeded the threshold – Appeal allowed in part
[2009] UKVAT V20907
England and Wales
Updated: 23 July 2022; Ref: scu.301715
The court considered an appeal by HMCE as to the application of the monthly VAT accounting system.
Pill, Lloyd, Moses LJJ
[2009] EWCA Civ 77, [2009] STI 549, [2009] BTC 5222, [2009] STC 963, [2009] BVC 221
England and Wales
Updated: 23 July 2022; Ref: scu.293907
reasonable excuse appeal
[2006] UKVAT V19780
England and Wales
Updated: 23 July 2022; Ref: scu.246118
reasonable excuse appeal
[2005] UKVAT V19289
England and Wales
Updated: 23 July 2022; Ref: scu.238024
[2001] EWCA Civ 308
England and Wales
Updated: 23 July 2022; Ref: scu.200874
VDT VALUE ADDED TAX – zero-rating – substantial demolition and rebuilding of church with ancillary facilities – new facilities including a nursery – use for relevant charitable purpose agreed – whether an annexe – no, merely part of a single building – VATA 1994 Sch 8 Group 5 Item 2, Notes (16), (17), (18) – appeal dismissed
[2005] UKVAT V19190
England and Wales
Updated: 23 July 2022; Ref: scu.229615
Vat – Registration : Exemption From – VAT- registration threshold exceeded – application for exception from registration – para 1(3) of Sch 1 to VATA 1994 – whether decision not to allow exception reasonably reached – Gray v C and E Comrs applied – sub-para 1(1)(b) and para 4(2) considered – appeal dismissed
[2106] UKFTT 7 (TC)
England and Wales
Updated: 23 July 2022; Ref: scu.559905
FTTTx Value Added tax – Missing Trader Intra-Community Fraud (MTIC) – Input – VAT claimed in respect of supply of mobile phones – fraud and orchestration conceded – did appellant know of connection with fraud- should appellant have known of connection with fraud -Axel Kittel v Belgian State and Mobilx v HMRC applied -failure to complete exports – output VAT claims out of time- held- Appellant should have known of connection with fraud – Appeal dismissed.
[2013] UKFTT 680 (TC)
England and Wales
Updated: 22 July 2022; Ref: scu.518636
FTTTx VAT – Whether dental payment plan administrator provided services to patient for consideration – Whether these services were exempt or standard rated supplies – If exempt whether change in contractual arrangements from 1 January 2012 amounted to a ‘Halifax’ abusive practice – Appeal allowed
[2013] UKFTT 676 (TC)
England and Wales
Updated: 22 July 2022; Ref: scu.518602
VAT – ASSESSMENTS – Time limits – Application to reinstate appeal out of time- whether Appellant satisfied the Tribunal there are good reasons to reinstate the appeal out of time – NO – Application dismissed.
[2012] UKFTT 605 (TC)
England and Wales
Updated: 22 July 2022; Ref: scu.466165
VAT – Single or multiple supplies; five-a-side football; Pitch hire agreements and management services of sports leagues; whether single supply or multiple supplies, whether artificial to split or artificial to combine; tests to be applied and factors to be taken into account; relevance of the principle of fiscal neutrality VATA s31(1), Schedule 9, Group 1 Item 1(m), Note 16
[2012] UKFTT 576 (TC)
England and Wales
Updated: 22 July 2022; Ref: scu.466158
VAT and Excise Duties – Repayment – Review Officer’s Decision – Whether reasonable – Yes – Appeal Dismissed
[2012] UKFTT 348 (TC)
England and Wales
Updated: 22 July 2022; Ref: scu.462671
Floyd J
[2009] EWHC 133 (Ch), [2009] BTC 5206, [2009] STI 1663, [2009] STC 1107, [2009] BVC 205
England and Wales
Appeal from – Mobilx Ltd (In Administration) v Revenue and Customs VDT 20-May-2008
VDT VALUE ADDED TAX – input tax – right to deduct – dealer in mobile phones and computer chips – Commissioners contending that all chains of transactions in period of three months could be traced back to . .
Appeal from – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.
Updated: 22 July 2022; Ref: scu.280429
The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there were two.
Morgan J
[2009] EWHC 162 (Ch), [2009] STI 508, [2009] STC 825, [2009] BTC 5115, [2009] BVC 115
England and Wales
At FTTTx – David Baxendale Ltd v Revenue and Customs VDT 30-Jul-2008
VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support – . .
At ChD – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Lists of cited by and citing cases may be incomplete.
Updated: 22 July 2022; Ref: scu.280447
The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use.
Held: The appeal failed. ‘the Kei was designed and constructed from the outset for the purpose of being used as a family home, together with some business use. In my firm opinion that is not ‘use for recreation or pleasure’. ‘
Sir Andrew Park
[2008] EWHC 1249 (Ch)
Value Added Tax Act 1994 1(1) 30
England and Wales
Cited – Piddington v Co-operative Insurance Society Ltd 1934
A claim was made under a motor insurance policy which excluded liability for loss or damage ’caused or arising while [the] motor car . . Is . . being used for other than private pleasure.’ Lawrence J said: ‘In my judgment, the word ‘pleasure’ is . .
Cited – Brutus v Cozens HL 19-Jul-1972
The House was asked whether the conduct of the defendant at a tennis match at Wimbledon amounted to using ‘insulting words or behaviour’ whereby a breach of the peace was likely to be occasioned contrary to section 5. He went onto court 2, blew a . .
Cited – Customs and Excise v McLean Homes (Midland) Ltd 1993
. .
Appeal from – Grieve v Revenue and Customs VDT 16-May-2007
. .
Lists of cited by and citing cases may be incomplete.
Updated: 21 July 2022; Ref: scu.268748
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
C-440/04, [2006] EUECJ C-440/04
European
See Also – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 July 2022; Ref: scu.243022
ECJ Sixth VAT Directive – Article 28 – Exemption with refund of the tax paid – Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate – Residential caravans – Single supply.
C-251/05, [2006] EUECJ C-251/05
European
Updated: 21 July 2022; Ref: scu.243023
NOTICE OF DEMAND – Information – Documents – Whether Commissioners’ specification reasonable – Yes
PENALTY – Reasonable excuse – Non-compliance with notice of demand- Whether doubts as to validity of notice a reasonable excuse – No – Whether legal advice as to validity of notice a reasonable excuse – No
[2005] UKVAT V19330
England and Wales
Updated: 21 July 2022; Ref: scu.238048
Civil Penalty: Failure to lodge EC Sales Lists; Government Policy change on timeous lodgement; lists submitted late; Appeal refused.
[2005] UKVAT V19299
England and Wales
Updated: 21 July 2022; Ref: scu.238008
DEFAULT SURCHARGE – Late payment – Whether return and payment made in time – No – Appeal dismissed
[2006] UKVAT V19478
England and Wales
Updated: 21 July 2022; Ref: scu.238996
Appropriate classification of taxpayer’s activity – whether taxpayer was acting as an intermediary – appropriate treatment of membership fees paid in advance – time of supply – correct principle for ascertaining the division of unknown future supplies, between standard rated supplies and services outside the scope of UK VAT
[2005] UKVAT V19347
England and Wales
Updated: 21 July 2022; Ref: scu.238038
VALUE ADDED TAX – ‘face value’ vouchers – VATA 1994 Sch 6 para 5 – admission fees to nightclubs – customers receiving vouchers to be offset against cost of admission on subsequent occasion – whether vouchers supplied for consideration or free of charge – true nature of Appellant’s contract with customer – voucher not given in exchange for identifiable consideration – vouchers not ‘face value’ vouchers – customer’s payment immediately taxable – appeal dismissed
[2005] UKVAT V19156
England and Wales
Updated: 21 July 2022; Ref: scu.229562
[2004] EWHC 2541 (Ch), [2004] STI 2379, [2005] STC 257, [2005] BVC 228, [2004] 48 EG 132, [2005] Eu LR 193, [2005] BTC 5197, [2005] 1 CMLR 6
England and Wales
Updated: 21 July 2022; Ref: scu.346732
ECJ Sixth VAT Directive Deduction of input tax Goods and services used for both taxable and exempt transactions Deductible proportion Calculation Methods laid down in the third subparagraph of Article 17(5) – Obligation to apply the rounding up rule in the second subparagraph of Article 19(1).
C-488/07, [2008] EUECJ C-488/07
Updated: 21 July 2022; Ref: scu.279136
The court considered the VAT rate applicable on a letting to self employed hairdressers.
Blackburne J
[2008] EWHC 2621 (Ch)
England and Wales
Updated: 19 July 2022; Ref: scu.277363
ECJ Sixth VAT Directive Exemption Services linked to sport – Services supplied to persons taking part in sport – Services supplied to unincorporated associations and to corporate persons – Included Conditions.
K. Lenaerts, P, T. von Danwitz, E. Juhasz, G. Arestis and J. Malenovsky JJ
C-253/07, [2008] EUECJ C-253/07
European
Updated: 19 July 2022; Ref: scu.277084
Blake J
[2008] EWHC 2409 (Admin), [2008] BTC 5743, 2008] BVC 859
England and Wales
Updated: 19 July 2022; Ref: scu.277004
The private school operated a fee refund scheme for when a child was absent in certain circumstances.
Held: The services provided by the school were part of one service of providing educational services and were exempt fom VAT.
[2008] EWHC 409 (Ch), Times 23-Apr-2008
England and Wales
Appeal from – Birkdale School, Sheffield v Revenue and Customs VDT 3-Apr-2007
VAT was sought to be charged on a scheme where parents at a fee paying independent school were allowed a refund if their child was absent. . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 July 2022; Ref: scu.266095
reasonable excuse appeal
[2006] UKVAT V19709
England and Wales
Updated: 19 July 2022; Ref: scu.244648
VAT PENALTIES – evasion – Indian takeaway – rewriting of ‘meal bills’ – conflict of evidence between trader and former employee as to fraud – evidence of former employee preferred – best judgment and penalty assessments upheld – mitigation of penalty increased to 20 per cent to reflect cooperation by trader in permitting cashing up exercise on which assessments based – otherwise appeal dismissed
VAT – HUMAN RIGHTS – right to fair trial – admissibility of evidence of employee – relevance of absence of caution – other human rights arguments considered – human rights of the Appellant found to have been properly protected
[2005] UKVAT V19084, [2005] UKVAT V19085
England and Wales
Updated: 19 July 2022; Ref: scu.228553
Reasonable excuse appeal
[2006] UKVAT V19442
England and Wales
Updated: 19 July 2022; Ref: scu.239004
VAT – PENALTIES – default surcharge – cheque made out for wrong amount – shortfall in amount of tax sent with VAT return – a comparison between the cheque and the figures in the VAT return would have shown cheque to be incorrect – lack of due care – no reasonable excuse made out – surcharge justified at rate of 15 per cent having regard to previous defaults – appeal dismissed
[2006] UKVAT V19446
England and Wales
Updated: 19 July 2022; Ref: scu.239001
VAT – Notice of requirement to give security – Whether decision reasonable – Value Added Tax Act 1994 Sch 11 para 4(2) – Appeal dismissed
[2006] UKVAT V19494
England and Wales
Updated: 19 July 2022; Ref: scu.239022
ZERO-RATING – protected building – alteration to create living accommodation in a listed oast house separate from the main house – planning consent requires the oast to be used on an ancillary basis to the main house and not to be used as a separate dwelling – zero-rating prevented by Note (2)(c) of Group 6
[2005] UKVAT V19064
England and Wales
Updated: 19 July 2022; Ref: scu.225170
VALUE ADDED TAX – output tax – tax point – goods sold by mail order – payment made when order for goods placed – customers allowed 14 days in which to return goods for refund or replacement if not satisfied – whether goods sold ‘on approval’ and tax point determined by expiry of approval period – VATA 1994 s 6(2), (4) – Sale of Goods Act 1979, ss 2, 17, 18 – goods not sold ‘on approval’ – tax point governed by date of receipt of payment – appeal dismissed
[2006] UKVAT V19515
England and Wales
Updated: 19 July 2022; Ref: scu.239975
VAT – Assessment – Whether supply of transport of passengers or making of arrangements for transport of passengers – Sch 8 Grp 8, Item 4 and Item 10 Value Added Tax Act 1994 – No – Agreement or undertaking to provide transport of passengers – Standard rated – Appeal dismissed
[2005] UKVAT V19386
England and Wales
Updated: 19 July 2022; Ref: scu.238109
Reasonable excuse appeal
[2006] UKVAT V19582
England and Wales
Updated: 19 July 2022; Ref: scu.242776
SUPPLY – whether supply of a UK insurance business to a Swiss insurer not itself intending to carry on insurance business in the UK is the transfer of a going concern – no – whether the place of supply of goodwill was outside the UK under article 9(2)(e) of the Sixth Directive – no – whether the Swiss insurer (having an establishment within the EU) is entitled to a refund under the Eighth Directive – yes
[2006] UKVAT V19411
England and Wales
Updated: 19 July 2022; Ref: scu.242762
VAT EXEMPT SUPPLIES – grant of rights over land – whether agreement granted facilities for parking vehicles – terms of the agreement, nature of the land, use of the land and circumstances of the grant considered – exception to exemption held inapplicable – assessment to VAT held to be incorrect – appeal allowed
[2003] UKVAT V18395
England and Wales
Updated: 19 July 2022; Ref: scu.221360
VAT- default surcharge – payment made seven days late – cash flow shortage – Appellant awaiting payments from customers – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed
[2017] UKFTT 570 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.591020
VAT default surcharges – payments made one day late by FPS – insufficiency of funds – Appellant was awaiting a family loan – whether reasonable excuse – on the facts, yes – whether penalty disproportionate – no – appeal allowed in part
[2017] UKFTT 572 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.591044
Vat – Penalties : Default Surcharge
[2016] UKFTT 36 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.559912
VAT – Education – exemption for tuition where subject ordinarily taught in a school or university – appellant’s tuition in motocross and motor cycle maintenance -evidence of schools and colleges teaching subjects considered- activity included in GCSE PE and Motor Vehicle and Road User Studies – whether motocross and motor cycle maintenance subjects ordinarily taught in schools or universities – no – grounds of appeal relating to legitimate expectation in relation to HMRC guidance struck out as not within Tribunal’s jurisdiction – appeal dismissed
[2015] UKFTT 535 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.556175
FTTTx VAT – appeal against refusal of input tax claim and de-registration for VAT -has appellant established that it is engaged in business activities – no – is the appellant entitled to recover input tax – no – appeal dismissed.
McKenna TJ
[2013] UKFTT 609 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.517752
FTTTx VAT default surcharge – payment received by HMRC four days late – instructions for electronic transfer of funds not given to bank until shortly after ‘cut off time’- extended date for electronic payment shortened due to bank holiday – whether in the circumstances a penalty of andpound;9,341.45 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
[2013] UKFTT 625 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.517733
FTTTx VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – whether part payment made on time – no – insufficiency of funds -whether reasonable excuse – no – appeal dismissed
Connell TJ
[2013] UKFTT 627 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.517747
Vat – repayments
[2012] UKFTT 485 (TC), [2012] SFTD 1319, [2012] STI 2746
England and Wales
Updated: 19 July 2022; Ref: scu.466061
Exempt supplies – Land
[2011] UKFTT 98 (TC)
England and Wales
Updated: 19 July 2022; Ref: scu.442873
ECJ (Opinion) VAT – Exemptions for activities in the public interest – Exemption for services supplied to members by groups of persons whose activities are exempt Whether applicable to services provided to members individually as well as to those provided to the members as a whole.
C-407/07, [2008] EUECJ C-407/07 – O
European
Opinion – Stichting Centraal Begeleidingsorgaan Voor De Intercollegiale Toetsing v Staatssecretaris van Financien ECJ 11-Dec-2008
Sixth VAT Directive Article 13A(1)(f) Exemptions Conditions Services supplied by independent groups Services supplied to one or several members of the group . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 July 2022; Ref: scu.276798
Sir Andrew Park
[2008] EWHC 2158 (Ch)
England and Wales
Updated: 19 July 2022; Ref: scu.276679
Reasonable excuse appeal
[2008] UKVAT V20756
England and Wales
Updated: 19 July 2022; Ref: scu.273008
Reasonable excuse appeal
[2008] UKVAT V20753
England and Wales
Updated: 19 July 2022; Ref: scu.273009
Reasonable excuse appeal
[2008] UKVAT V20754
England and Wales
Updated: 19 July 2022; Ref: scu.273007
VAT default surcharge – Whether surcharge liability notices served on appellant.
[2008] UKVAT V20735
England and Wales
Updated: 19 July 2022; Ref: scu.273010
VDT EXEMPTION – service supplied by the Appellant for the benefit of the elderly – whether supplied to the local authority / PCT or to the elderly – whether services constitute welfare services – whether within Item 9, Group 7, Schedule 9 VAT Act 1994 – yes – appeal dismissed.
Lady Mitting
[2008] UKVAT V20762
Updated: 19 July 2022; Ref: scu.273016
Reasonable excuse appeal
[2008] UKVAT V20738
England and Wales
Updated: 19 July 2022; Ref: scu.273011
VDT VALUE ADDED TAX – zero rating- sale from hot beds of savoury products (ciabatta melts) – VATA 1994 Schedule 8 Group1 Note 3 (b)(i)- appeal allowed.
[2008] UKVAT V20761
Updated: 19 July 2022; Ref: scu.273033
VDT ASSESSMENT – best judgment – correctness of assessments accepted – challenge to the reasonableness of commissioners in raising an assessment – appeal dismissed.
[2008] UKVAT V20765
England and Wales
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 – Pegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 July 2022; Ref: scu.273019
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 neutrality infringed in law or in practice – Whether defence of due diligence by UK possible – Linneweber [2008] STC 1069 ECJ applied – EC 6th Directive (77/388/EEC) Art 13B(f) – VATA 1944 Sch 9, Grp 4, Item 1, Note (1)(d) and (3) – Interim decision.
[2008] UKVAT V20777
England and Wales
See Also – 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) – 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 VDT (2) – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
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] . .
At VDT (2) – 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 VDT (2) – 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 VDT (2) – 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 VDT (2) – 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 VDT (2) – 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: 19 July 2022; Ref: scu.273028
Reasonable excuse appeal
[2008] UKVAT V20755
England and Wales
Updated: 19 July 2022; Ref: scu.272999
VDT ZERO RATING -VAT Act 1994, schedule 8, group 5, note 20 – supply of scaffolding to contractors – whether there is a ‘transfer of possession’ of the scaffolding to the contractors.
[2008] UKVAT V20741
England and Wales
Updated: 19 July 2022; Ref: scu.273006
Reasonable excuse – appeal against surcharge – failed.
[2008] UKVAT V20750
England and Wales
Updated: 19 July 2022; Ref: scu.272992
VDT Failure to register timeously: Penalty calculated on future turnover. Actual turnover less. Co-operation of Appellant, prompt accounting once problem recognised; HMRC allowed 50% of penalty mitigation. Decision to increase mitigation to 70%.
[2008] UKVAT V20740
England and Wales
Updated: 19 July 2022; Ref: scu.272991
Successful appeal against surcharge assessment – reasonable excuse
[2008] UKVAT V20748
England and Wales
Updated: 19 July 2022; Ref: scu.272989
VDT VALUE ADDED TAX – default surcharge – reasonable excuse – whether delay due to previous accountant refusing to hand papers to new accountant – whether reliance on another – whether reasonable excuse – no – appeal dismissed – VATA 1994 s 59(7)(b) and 71(1)(b).
[2008] UKVAT V20745
England and Wales
Updated: 19 July 2022; Ref: scu.273000
Reasonable excuse appeal.
Mitting C
[2008] UKVAT V20730
England and Wales
Updated: 19 July 2022; Ref: scu.272998
VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support –
Held: yes.
VAT – Supply of goods and services – Whether single or multiple supply – Whether support service ancillary to zero-rated food supply – Effect of Talacre – Whether elements of supply physically and economically dissociable – Held multiple supply.
[2008] UKVAT V20757
England and Wales
At FTTTx – HM Revenue and Customs v David Baxendale Ltd ChD 5-Feb-2009
The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there . .
At FTTTx – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 July 2022; Ref: scu.272993
Reasonable excuse appeal
[2008] UKVAT V20737
England and Wales
Updated: 19 July 2022; Ref: scu.272997
VDT VAT – Notice of Appeal against Notice of Assessment – issued late – prima facie out of time – application to strike out – reciprocal application to extend time – absence of good reason shown for late issue of notice of appeal – time not extended – strike out application granted – costs thrown away in respect of an abortive previous hearing.
[2008] UKVAT V20747
England and Wales
Updated: 19 July 2022; Ref: scu.273004
VDT PLACE OF SUPPLY – UK company performing services for US parent – Services relating to real estate – Continuous supplies – Whether composite or separate – Management – Advice – Reporting – Found indivisible on facts – Whether all within Art 9.2(e) of Sixth Directive – No – Not within Art 9.2(a) – No dominant element directly connected to specific property – Under Art 9.1 place of supply UK – Appeal dismissed.
[2008] UKVAT V20744
England and Wales
Updated: 19 July 2022; Ref: scu.272987
Reasonable excuse appeal
[2008] UKVAT V20736
England and Wales
Updated: 19 July 2022; Ref: scu.272996
INPUT TAX – Partial exemption – decision of the Commissioners to refuse the use of a special method – proposed method still in incomplete form – appeal dismissed .
[2008] UKVAT V20743
England and Wales
Updated: 19 July 2022; Ref: scu.272988
VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that character and test to be made by reference to principal aims – whether supplies ‘closely linked’ with sport – no – appeal dismissed.
[2008] UKVAT V20739
England and Wales
Updated: 19 July 2022; Ref: scu.272990
VDT VAT – INPUT TAX – Appellant claimed VAT on legal and professional services connected with a dispute with his former partners following dissolution of the partnership – whether the supplies made to him in a personal capacity or as a partner on behalf of the partnership – Appeal adjourned part heard – directions made seeking clarification of the evidence and further representations on the law.
[2008] UKVAT V20729
Updated: 19 July 2022; Ref: scu.273001
VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method and that the Respondents were bound contractually to apply the method – Respondents submitted no contract required to assess the claim in accordance with statute – whether binding agreement re apportionment method – No – the Appellant’s claim for input tax new which the Respondents required to consider afresh – Appellant failed to discharge evidential burden on whether its claim attributable to business purpose – Appeal dismissed.
[2008] UKVAT V20752
England and Wales
Appeal from – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 July 2022; Ref: scu.273005
Appeal struck out – absence of appealable matter
[2008] UKVAT V20751
England and Wales
Updated: 19 July 2022; Ref: scu.272995
VDT Value Added Tax – opticians supplying spectacles and contact lenses – apportionment of sales consideration between exempt and taxable elements – assessment of opticians’ and staff time in exempt dispensing and taxable operations – basis of calculation by Respondents for apportionment considered reasonable and to best judgment – VATA 1994 Section 19(4) – Appeal dismissed.
[2008] UKVAT V20701
England and Wales
Updated: 19 July 2022; Ref: scu.272967
Appeal struck out.
[2008] UKVAT V20718
England and Wales
Updated: 19 July 2022; Ref: scu.272977
reasonable excuse appeal
[2008] UKVAT V20699
England and Wales
Updated: 19 July 2022; Ref: scu.272975
VDT PENALTY – builder believed no VAT due because zero rated – liability for white goods – business entertainment – missing purchase invoices – VAT of andpound;27,947 due – no reasonable excuse – penalty reduced by 45% by Commissioners – appeal dismissed.
[2008] UKVAT V20723
England and Wales
Updated: 19 July 2022; Ref: scu.272981