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
VDT DEFAULT SURCHARGE – preliminary issue – first default charge notice defective – insufficient evidence – not defective – application of stagger – letter from customs unclear – appellant entitled to apply stagger even though pre-stagger return received – appeal allowed with costs.
[2008] UKVAT V20722
England and Wales
Updated: 19 July 2022; Ref: scu.272974
VDT INPUT TAX – Capital goods – Partial use for non-business purpose – Charity making taxable supplies as well as providing free exhibitions – Purchase of adjoining listed building – Reconstruction of adjoining building for business and non-business use – Whether Lennartz applies to VAT on construction services – Principal VAT Directive (2006/112/EC) Art 26.1(a) (ex Sixth Dir Art 6.2) – Appeal allowed.
[2008] UKVAT V20720
England and Wales
Updated: 19 July 2022; Ref: scu.272983
Reasonable excuse appeal.
[2008] UKVAT V20702
England and Wales
Updated: 19 July 2022; Ref: scu.272969
VDT Penalty: whether dishonest conduct by taxpayer; whether penalty correctly assessed on taxpayer, yes: whether a penalty properly assessed on director, yes; amount of penalty. VATA ss 60(1): 61(1).
[2008] UKVAT V20719
England and Wales
Updated: 19 July 2022; Ref: scu.272980
Reasonable excuse appeal
[2008] UKVAT V20704
England and Wales
Updated: 19 July 2022; Ref: scu.272971
reasonable excuse appeal
[2008] UKVAT V20709
England and Wales
Updated: 19 July 2022; Ref: scu.272985
VDT SECURITY – Appellant admitting no defence to the requirement for security – in sufficient funds to pay andpound;12,100 required – returns made – Customs agree to accept lesser amount if appropriate payments made in relation to outstanding VAT -. Case dismissed.
[2008] UKVAT V20724
England and Wales
Updated: 19 July 2022; Ref: scu.272970
VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice 742A and 700/9; Appeal dismissed.
[2008] UKVAT V20742
England and Wales
Updated: 19 July 2022; Ref: scu.272978
VDT VAT – DIY BUILDERS SCHEME – Appellant received supplies of granite blocks and haulage services – VAT refund refused on the supplies of haulage services – satisfied that haulage services were separate supplies of services – Appellant not entitled to a refund of VAT on supplies of services – Appeal dismissed.
[2008] UKVAT V20700
England and Wales
Updated: 19 July 2022; Ref: scu.272972
reasonable excuse appeal
[2008] UKVAT V20717
England and Wales
Updated: 19 July 2022; Ref: scu.272976
VDT VAT – Sale of phone cards by retailer – Is the supply of a phone card an exempt supply of credit – Negotiation of credit
VAT – Sale of phone cards by retailer – Credit vouchers or retailer vouchers – Operation of Schedule 10A VATA – Estimation of sales – Assessment of VAT due
VAT – Sale of phone cards by retailer – Place of Supply – Pre 2006 version of SI 1992/3161 article 21(1) – Article 9 Sixth Directive.
[2008] UKVAT V20698
England and Wales
Updated: 19 July 2022; Ref: scu.272973
Reasonable excuse appeal
[2008] UKVAT V20706
England and Wales
Updated: 19 July 2022; Ref: scu.272962
VAT – EXEMPT SUPPLIES – Camping and Caravanning Club – whether an organisation with aims of philanthropic nature – real aim providing camping opportunities and membership services and having highly satisfied members – did not connote an aim or object of promoting the well-being of mankind by serving ones fellow men – aims not philanthropic – Appeal dismissed
[2008] UKVAT V20679
England and Wales
Updated: 19 July 2022; Ref: scu.272926
Reasonable excuse appeal
[2008] UKVAT V20726
England and Wales
Updated: 19 July 2022; Ref: scu.272963
Surcharge assessment appeal
[2008] UKVAT V20685
England and Wales
Updated: 19 July 2022; Ref: scu.272930
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 fraudulent tax loss – Appellant conceding tax losses occurred but denying knowledge or means of knowledge – whether warnings and information given by HMRC should have caused Appellant to recognise that none of its trade was untainted – yes – appeal dismissed.
[2008] UKVAT V20687
England and Wales
Appeal from – Mobilx Ltd v HM Revenue and Customs ChD 3-Feb-2009
. .
At VDT – 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: 19 July 2022; Ref: scu.272937
VAT – default surcharge – reasonable excuse – appeal dismissed
[2008] UKVAT V20676
England and Wales
Updated: 19 July 2022; Ref: scu.272940
VDT VAT ASSESSMENT – disputed input tax claim and under-declaration of output tax – input tax claim not supported by a valid VAT invoice – assessing officer performed a weighted mark up exercise to calculate the undeclared output tax – the exercise used figures taken from the Appellant’s records – the exercise produced a rational outcome which was not challenged by the Appellant – assessment upheld -Appeal dismissed.
[2008] UKVAT V20716
England and Wales
Updated: 19 July 2022; Ref: scu.272961
VALUE ADDED TAX . . input tax – right to deduct – dealer in mobile phones – credit claimed by reference to invalid VAT invoices, lacking supplier’s VAT registration number – whether Commissioners right to refuse to exercise discretion in trader’s favour – VAT Regs 1995, reg 29(2), Statement of Practice – no other evidence of supply produced – discretion properly exercised – appeal dismissed
[2008] UKVAT V20677
England and Wales
Updated: 19 July 2022; Ref: scu.272921
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 making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as well as different treatment of similar supplies – Linneweber [2005] ECR I-1131 applied – EC 6th Directive (77/388/EEC) Art 13B(f) – VATA 1994 Sch 9, Grp 4, Item 1 Note (4) – Appeal allowed in principle
[2008] UKVAT V20688
England and Wales
See Also – 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 VDT(1) – 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(1) – 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 (1) – 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 (1) – 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 (1) – 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 (1) – 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 (1) – 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.272943
VDT ZERO RATING – whether Appellant constructing a new building was a charity; meaning of charitable purpose in Scotland; whether building a village hall or similar; whether predominant purpose of the Appellant was provision of taxable supplies; VATA 1994 Schedule 8 Group 5 item 2; section 94(2)
[2008] UKVAT V20689
Updated: 19 July 2022; Ref: scu.272933
VDT Value added tax – input tax – Registered social landlord transfers its development project to a wholly-owned subsidiary – Whether able to reclaim input tax in respect of professional services commissioned before transfer – Regulation 109 VAT Regulations 1995 – Whether change of intention – No.
[2008] UKVAT V20712
England and Wales
Updated: 19 July 2022; Ref: scu.272960
ASSESSMENT – alleged under-declaration of output tax – did the business bank account include the takings of a separate business run by a separate legal entity – no – appeal dismissed
[2008] UKVAT V20711
England and Wales
Updated: 19 July 2022; Ref: scu.272964
reasonable excuse appeal
[2008] UKVAT V20696
Updated: 19 July 2022; Ref: scu.272951
VDT VAT – ZERO RATING – HOT FOOD CONSUMED OFF PREMISES – separate purposes for supplies of heated sandwiches – crisp up the bread for cold range – hot range for consumption hot – single purpose found – heating the sandwiches to be consumed hot – standard rate supplies – Appeal dismissed.
[2008] UKVAT V20697
England and Wales
Updated: 19 July 2022; Ref: scu.272965
VDT EXEMPTION – whether City Livery Company could include the objects of its associated charities in its objects for the purpose of determining whether its membership subscription income was exempt under item 1(e), Group 9, Schedule 9, VAT Act 1994 – no – whether the objects of the Appellant viewed alone were in the public domain – no – whether they were of a patriotic, philanthropic or civic nature – no – appeal dismissed.
[2008] UKVAT V20668
England and Wales
Updated: 19 July 2022; Ref: scu.272953
VALUE ADDED TAX – assessment based on mark-up of purchase prices – whether mark-up calculations fair and reasonable – Appellants producing no evidence supporting alternative approach – assessment to Commissioners’ best judgment – appeal dismissed
[2008] UKVAT V20680
England and Wales
Updated: 19 July 2022; Ref: scu.272939
Reasonable excuse appeal
[2008] UKVAT V20725
England and Wales
Updated: 19 July 2022; Ref: scu.272966
[2008] UKVAT V20682
England and Wales
Updated: 19 July 2022; Ref: scu.272929
[2008] UKVAT V20681
England and Wales
Updated: 19 July 2022; Ref: scu.272920
EXCISE DUTY – goods removed from warehouse – duty suspended movement guaranteed by the Appellant – liable under the guarantee – Appellant not causing the occurrence of an excise duty point
VAT – removal of goods from fiscal warehousing regime
[2007] UKVAT-Excise E01061
Updated: 18 July 2022; Ref: scu.272135
UTTC PRACTICE AND PROCEDURE – Appeal – Agreement – Whether agreement which was not under section 85 or Rule 17 concluded appeal – Customs mistakenly purported to carry out statutory re-review – Offer of restoration for fee accepted – Terms not certain – No promise or consideration provided by Appellant – Held no contract – Appeal against original review not concluded – VAT Act 1994 s.85 – FA 1994 s.7(4), 15(4) and 16(4)
[2007] UKVAT-Excise E01014
Updated: 18 July 2022; Ref: scu.272092
[2006] EWHC 3306 (Ch), [2007] STC 633
England and Wales
Updated: 18 July 2022; Ref: scu.263687
SECURITY NOTICE – Reasonableness – Long record of late payments of tax – Whether reasonable to decide that protection of the revenue demanded security – Yes – Appeal dismissed
[2006] UKVAT V19592
England and Wales
Updated: 18 July 2022; Ref: scu.242784
Reasonable excuse appeal
[2006] UKVAT V19596
England and Wales
Updated: 18 July 2022; Ref: scu.242786
VALUE ADDED TAX – assessment – two BMW X5s purchased one for personal use the other for business purposes – intention of appellant at time of purchase of BMW X5 for use on his farm for business purposes – limited circumstance when sole trader entitled to claim VAT on purchase of vehicle – farm vehicle not available for private use – appeal allowed
[2006] UKVAT V19594
England and Wales
Updated: 18 July 2022; Ref: scu.242789
Reasonable excuse appeal
[2006] UKVAT V19587
England and Wales
Updated: 18 July 2022; Ref: scu.242779
Reasonable excuse appeal
[2006] UKVAT V19585
England and Wales
Updated: 18 July 2022; Ref: scu.242780
LATE REGISTRATION PENALTY – rule 26(2) – TOGC – failure to register on transfer – no reason given – appeal dismissed
[2006] UKVAT V19579
England and Wales
Updated: 18 July 2022; Ref: scu.242774
Reasonable excuse appeal
[2006] UKVAT V19547
England and Wales
Updated: 18 July 2022; Ref: scu.241852
COSTS – Commissioners succeeding on principal issue but failing on others – whether costs should simply follow event or success or failure on each issue should dictate incidence – costs to follow event
[2006] UKVAT V19556
England and Wales
Updated: 18 July 2022; Ref: scu.241851
Reasonable excuse appeal
[2006] UKVAT V19543
England and Wales
Updated: 18 July 2022; Ref: scu.241873
VDT VALUE ADDED TAX – Direction to pay costs to the successful party (the Appellant) – rule 29(1) of the VAT Tribunals Rules 1986 – whether costs should be awarded on the standard basis or alternatively on the indemnity basis – CPR rule 44.4 applied by analogy – in the light of their conduct of the litigation, the Commissioners directed to pay costs on the indemnity basis.
[2006] UKVAT V19525
England and Wales
Cited – Reid Minty (a firm) v Taylor CA 2002
New CPR govern Indemnity Costs awards
The defendant had successfully defended the main claim and now appealed against the refusal of an order for costs on an indemnity basis even though judge thought that the claimants had behaved unreasonably. He had said that some conduct deserving of . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 July 2022; Ref: scu.242764
VAT ASSESSMENT: New means of transport – Appellants partnership carrying on a business of selling new and used motor vehicles via the internet – Appellants sought to claim German VAT as input tax – Appellants originally contended that vehicles were VAT free and therefore entitled to claim German VAT as UK input – ground of Appeal withdrawn – Appellants submitted they were acting as agents – only required to pay VAT on agent’s fee – no conclusive evidence on behalf of Appellants to support agency arrangement in the disputed transactions – Appellants incurred German VAT because they failed either to submit a claim to German authorities or provide the necessary proof to the German – Appeal dismissed.
[2006] UKVAT V19560
England and Wales
Updated: 18 July 2022; Ref: scu.241880
VAT – DIY BUILDERS SCHEME – Appellant converted a music room into a semi-detached three bedroom dwelling – the music room had previously been a forge comprised within a converted stable block – section 106 agreement preventing the separate disposal of the three bedroom house – the conversion did not meet the requirements of a residential conversion (Note 2 and Note 7 (A) Group 5 Schedule 8 of the Value Added Tax Act 1994) – Appeal dismissed.
[2006] UKVAT V19564
England and Wales
Updated: 18 July 2022; Ref: scu.241853
VAT ASSESSMENT: Appellants proprietors of three fish and chip shops – Respondents assessment for unpaid VAT based on suppression of sales which was denied by the Appellants – convincing evidence of under declaration of VAT – the quantum assessed based on reliable information – Respondents assessed the correct amount of tax – the assessment for 03/96 made on 17 March 1999 within the three year time cap (Courts PLC considered) – Appeal dismissed
[2006] UKVAT V19546
England and Wales
Updated: 18 July 2022; Ref: scu.241860
REPAYMENT OF VAT – person carrying on business in another Member State – claim not made in time – appeal dismissed – EC Eighth Council Directive (79/1072/EEC) Art 7.1; VAT Act 1994, s 39; VAT Regulations 1995 (SI 1995 No. 2518) Reg 179(1)
[2006] UKVAT V19572
England and Wales
Updated: 18 July 2022; Ref: scu.241881
VAT DEFAULT SURCHARGE: Was the default surcharges for the periods ending 31.12.04 and 31.3.05 correctly assessed? – Yes – because the respondents had not withdrawn the default for the period ending 31.8.04 – Reasonable Excuse for not paying VAT on time for periods ending 31.12.04 and 31.3.05 – Appellant prevented from completing accurate VAT returns because of late delivery of purchase invoices – A prudent business person acting with due diligence and reasonable foresight would have attempted to find a solution to the problem of late purchase invoices – no reasonable excuse- Appeal dismissed.
[2006] UKVAT V19566
England and Wales
Updated: 18 July 2022; Ref: scu.241861
DEFAULT SURCHARGE – rule 26(2) – payment by Appellant dependent upon receipt of funds from customer – date of receipt of those funds – appeal dismissed
[2006] UKVAT V19555
England and Wales
Updated: 18 July 2022; Ref: scu.241869
Reasonable excuse appeal
[2006] UKVAT V19595
England and Wales
Updated: 18 July 2022; Ref: scu.242769
ASSESSMENT – under declaration of output tax – penalty for dishonest conduct – dishonesty admitted in correspondence – appeal against both assessment and penalty dismissed
[2006] UKVAT V19524
England and Wales
Updated: 18 July 2022; Ref: scu.242768
Reasonable excuse appeal
[2006] UKVAT V19584
England and Wales
Updated: 18 July 2022; Ref: scu.242772
Reasonable excuse appeal
[2006] UKVAT V19518
England and Wales
Updated: 18 July 2022; Ref: scu.240280
EXEMPTION – leaseholds – waiver – legality of lease – Value Added Tax Act 1994 Schedule 9 Group 1, Item 1, Schedule 10 paras 2 and 3 – appeal dismissed
[2006] UKVAT V19521
England and Wales
Updated: 18 July 2022; Ref: scu.240278
Reasonable excuse appeal
[2006] UKVAT V19505
England and Wales
Updated: 18 July 2022; Ref: scu.239983
Reasonable excuse appeal
[2006] UKVAT V19484
England and Wales
Updated: 18 July 2022; Ref: scu.239019
Reasonable excuse appeal
[2006] UKVAT V19482
England and Wales
Updated: 18 July 2022; Ref: scu.239021
Reasonable excuse appeal
[2006] UKVAT V19506
England and Wales
Updated: 18 July 2022; Ref: scu.239976
Value added tax – whether the appellant’s business as a manufacturer and retailer of ice cream should be assessed for VAT in conjunction with his other business selling the ice cream from an ice cream van – Yes – appeal dismissed
[2006] UKVAT V19513
England and Wales
Updated: 18 July 2022; Ref: scu.239977
EXEMPTION – Article 13A(1)(n) of the Sixth Directive and the Value Added Tax (Cultural Services) Order 1996 – whether unjust enrichment – no – whether 3-year cap applies – no
[2006] UKVAT V19485
England and Wales
Updated: 18 July 2022; Ref: scu.239026
Reasonable excuse appeal
[2006] UKVAT V19487
England and Wales
Updated: 18 July 2022; Ref: scu.239028
Reasonable excuse appeal
[2006] UKVAT V19496
England and Wales
Updated: 18 July 2022; Ref: scu.239973
VAT DEFAULT SURCHARGE: Reasonable Excuse for not paying VAT on time from 12/03 to 03/05 – cash flow difficulties stemming from inadequate control of expenditure and borrowings – A prudent business person acting with due diligence and reasonable foresight would have anticipated these difficulties considerably earlier than the Appellant – no reasonable excuse – alternative grounds for periods 06/04 and 03/05 -receivership of commercial customer and warehouse sale – no reasonable excuse – Appeal dismissed.
[2006] UKVAT V19503
England and Wales
Updated: 18 July 2022; Ref: scu.239987
VAT – SECURITY- Protection of Revenue – the Appellant failed to submit VAT returns and pay outstanding VAT – relevant factors for determining reasonableness – quantum of security included outstanding arrears – Respondents aware that outstanding arrears may exaggerate the Appellant’s liability for VAT – Respondents did not consider whether the amount of security was proportionate to the risk posed by the Appellant- whether Respondents’ actions in requiring a security reasonable – No – Appeal allowed – VAT ACT 1994 Schedule 11 p 4(1) – direction for costs
[2006] UKVAT V19492
England and Wales
Updated: 18 July 2022; Ref: scu.239025
Value Added Tax – default surcharge appeal by hotel group adversely affected by foot and mouth disease and 9/11 – profit of over pounds 100,000 in 2001 turned into a loss of virtually pounds 1.5 million in 2002 – request for appeal for an earlier period to be heard out of time
[2006] UKVAT V19504
England and Wales
Updated: 18 July 2022; Ref: scu.239984
Value added tax – security – requirements for – whether decision of Commissioners to require security reasonable – yes
Value added tax – appeals – procedure – withdrawal of appeal – whether withdrawal can be made by notice to other party only – no
[2006] UKVAT V19475
England and Wales
Updated: 18 July 2022; Ref: scu.238993
INPUT TAX – Partial exemption – Special method – School constructed sports complex and granted licence for use out of school hours to trading company – Whether Customs acted unreasonably in rejecting a special method proposed by School that apportioned input tax on construction costs by reference to hours of use by School and company – No – Whether ‘standard method override’ producing similar result reasonable – No – VAT Act 1994 s.26(1) – VAT Gen Regs, regs 102 and 107B – Appeals dismissed
[2006] UKVAT V19449
England and Wales
Updated: 18 July 2022; Ref: scu.239012
Value added tax – penalties – default surcharge – reasonable excuse – whether the appellant had a reasonable excuse for defaults in payment of tax – yes as to some of the defaults only
[2006] UKVAT V19477
England and Wales
Updated: 18 July 2022; Ref: scu.238982
DEFAULT SURCHARGE – no one appearing – Appellant wished to register under the annual accounting system – scheme not activated at due date for payments – payments late – appeal dismissed
[2006] UKVAT V19445
England and Wales
Updated: 18 July 2022; Ref: scu.238980
Reasonable excuse appeal.
[2006] UKVAT V19452
England and Wales
Updated: 18 July 2022; Ref: scu.238992
Reasonable excuse appeal
[2006] UKVAT V19470
England and Wales
Updated: 18 July 2022; Ref: scu.239002
SECURITY – appellant did not appear – appeal dismissed
[2006] UKVAT V19457
England and Wales
Updated: 18 July 2022; Ref: scu.238979
Reasonable excuse appeal
[2006] UKVAT V19462
England and Wales
Updated: 18 July 2022; Ref: scu.238988
INPUT TAX – exclusion of credit for input tax – motor cars – purchase of motor car for purposes of the business – VAT (Input Tax) Order 1992 Article 7(2G)(b) – appeal allowed
[2006] UKVAT V19474
England and Wales
Updated: 18 July 2022; Ref: scu.239007
SUPPLY – supply of company formation service – supply of memorandum and articles of association – whether the supply of memorandum and articles is a separate principal zero rated supply – no – appeal dismissed
[2006] UKVAT V19461
England and Wales
Updated: 18 July 2022; Ref: scu.238985
Default surcharge – Reasonable excuse – Uncleared funds
[2006] UKVAT V19495
England and Wales
Updated: 18 July 2022; Ref: scu.239017
Reasonable excuse appeal
[2006] UKVAT V19481
England and Wales
Updated: 18 July 2022; Ref: scu.239018
VAT – default surcharge – company believing it had been told that it had 5 additional business days to pay VAT – bank error further delaying receipt of VAT by Commissioners – section 59(7) VAT Act 1994 – reasonable excuse – reasonable expectation of receipt on time.
[2006] UKVAT V19464
England and Wales
Updated: 18 July 2022; Ref: scu.238977
Value Added Tax – Supply of Services – Provision of accommodation for period exceeding four weeks – whether derogation in paragraph 9 Schedule 6 VATA 1994 applies and reduction in tax rate – Tripartite relationship – leasing or letting of immovable property – Appeal allowed
[2006] UKVAT V19450
England and Wales
Updated: 18 July 2022; Ref: scu.238976
VALUE ADDED TAX – security – VATA 1994 Sch 11, para 4 – whether demand reasonable – directors involved in other businesses which owed HMRC substantial sums – Appellant’s own compliance record poor – demand reasonable – appeal dismissed
[2006] UKVAT V19437
England and Wales
Updated: 18 July 2022; Ref: scu.238966
Reasonable excuse appeal
[2006] UKVAT V19436
England and Wales
Updated: 18 July 2022; Ref: scu.238974
Input tax – proportion deductible where no specific attribution possible – standard and special methods – rounding up – whether applicable to special method – ‘next unit’ – EC 6th Directive Articles 17 and 19 VAT Regulation 1995 paras 101 and 102.
[2006] UKVAT V19429
England and Wales
Updated: 18 July 2022; Ref: scu.238971
reasonable excuse appeal.
[2006] UKVAT V19455
England and Wales
Updated: 18 July 2022; Ref: scu.238975
Reasonable excuse appeal
[2006] UKVAT V19456
England and Wales
Updated: 18 July 2022; Ref: scu.238978
VAT Default surcharge – reasonable excuse – farmer’s milk statement for previous month arriving late in following month – little time to prepare a return – not cash accounting – on the facts appeal dismissed.
[2006] UKVAT V19430
England and Wales
Updated: 18 July 2022; Ref: scu.238973
Reasonable excuse appeal
[2006] UKVAT V19435
England and Wales
Updated: 18 July 2022; Ref: scu.238962
Value added tax – security – requirement for – whether notice requiring security reasonable
[2005] UKVAT V19275
England and Wales
Updated: 18 July 2022; Ref: scu.238022
ASSESSMENT – underdeclaration of output tax and over claiming of input tax – validity of certain transactions – appeal dismissed with the exception of one small element
[2005] UKVAT V19404
England and Wales
Updated: 18 July 2022; Ref: scu.238092
VAT – Unincorporated association – liability to register – supply of radio network or reimbursement of operator? – taxable supplies in excess of registration threshold – Appeal dismissed.
[2005] UKVAT V19343
England and Wales
Updated: 18 July 2022; Ref: scu.238030
VAT – notice of requirement to give security – nature of tribunal’s jurisdiction – whether decision reasonable – whether change in company personnel after date of notice to be taken into account – no – appeal dismissed
[2005] UKVAT V19396
England and Wales
Updated: 18 July 2022; Ref: scu.238084
VAT – PENALTIES – default surcharge – time-to-pay agreement – Appellant assuming that no surcharges would be applied – no reason to suppose that surcharge would not be applicable – appeal dismissed
[2005] UKVAT V19308
England and Wales
Updated: 18 July 2022; Ref: scu.238020
reasonable excuse appeal
[2005] UKVAT V19281
England and Wales
Updated: 18 July 2022; Ref: scu.238019
Default Surcharge – Whether reasonable excuse – On the facts – No
[2005] UKVAT V19368
England and Wales
Updated: 18 July 2022; Ref: scu.238082
VALUE ADDED TAX – misdeclaration penalty – VATA 1994 s63 – Appellant apparently treating supplies as non-taxable while turnover below registration threshold even though Appellant registered for VAT – appeal dismissed
[2005] UKVAT V19405
England and Wales
Updated: 18 July 2022; Ref: scu.238080