Category: VAT

Bailey v Revenue and Customs (VAT – Diy Housebuilders Scheme – Reconstruction of Derelict Property): FTTTx 25 Mar 2020

VAT – DIY housebuilders scheme – Reconstruction of derelict property – Planning permission subject to restrictions – Whether such restrictions precluded VAT refund – Whether property had been used for residential purposes in 10 years immediately preceding commencement of works – Appeal dismissed

Citations:

[2020] UKFTT 164 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.650674

Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for the private tuition exemption by reason of being ‘purely recreational’ – whether the scope of Item 2 of Group 6 to Schedule 9 of the Value Added Tax Act 1994 is consistent with the scope of the private tuition exemption in Article 132(1)(j) of Council Directive 2006/112/EC – yes

Citations:

[2020] UKFTT 1 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.646970

Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019

INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added Tax Act 1994 – schedule 24 Finance Act 2007 – appeal allowed in part

Citations:

[2019] UKFTT 713 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 25 November 2022; Ref: scu.646937

Dagdelen (T/A Deep Sea Fish Bar) v Revenue and Customs (Vat and Income Tax – Appeal v Compulsory Registration): FTTTx 2 Jan 2020

VAT AND INCOME TAX – appeal against compulsory registration for VAT – penalty for deliberate failure to notify – information received from supplier – self-invigilation by taxpayer and test purchases by HMRC – discovery assessments – time limits – inaccuracy penalties imposed on basis that behaviour deliberate – appeal dismissed

Citations:

[2020] UKFTT 9 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 25 November 2022; Ref: scu.646963

RSR Sports Ltd v Revenue and Customs (Value Added Tax – Exemption): FTTTx 7 Nov 2019

VALUE ADDED TAX – exemption in Article 132(1)(h) of Council Directive 2006/112/EEC and item 9 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 – whether services provided by the Appellant as operator of school holiday camps were ‘services . . closely linked to the protection of children and young persons’ and supplies of ‘welfare services’ – held that those services amounted to a single composite supply of which the predominant element was childcare (as opposed to the provision of activities) and therefore that they fell within the scope of the above provisions and qualified for the exemption

Citations:

[2019] UKFTT 678 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.646906

Customs and Excise Commissioners v Plantiford: 5 Nov 1998

The court was asked whether a sum for packing and postage which the purchaser agreed to pay had to be added to the price of the goods for the purpose of constituting the consideration for the supply of such goods by the plaintiff.
Held: the moneys received by Plantiford, Ltd. were not received by it to hold on behalf of Parcelforce who were actually to deliver the goods. The sum of andpound;2.50 (being postage of andpound;1.63 plus packing of 0.87p) was received by Plantiford for itself, even though its expenses would include the sum of andpound;1.63 for postage. It was therefore necessary to count it as part of the consideration received by Plantiford for the services it provided. It thus formed part of the turnover.

Judges:

Laws J

Citations:

Unreported, 5 November 1998

Jurisdiction:

England and Wales

Cited by:

Cited – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 November 2022; Ref: scu.194315

Commission v France C-434/97: ECJ 24 Feb 2000

(Rec 2000,p I-1129) Judgment) Action for failure to fulfil obligations – Directive 92/12/EEC – Specific tax levied on beverages with a high alcohol content
The Court summarised the difference between VAT and excise as being that the former is levied on price, ‘whereas excise duty is primarily calculated on the volume of the product’. Article 3(2) ‘does not require member states to comply with all rules applicable for excise duty or VAT purposes as far as determination of the tax base, calculation of the tax, and chargeability and monitoring of the tax are concerned. It is sufficient that the indirect taxes pursuing specific objectives should, on these points, accord with the general scheme of one or other of these taxation techniques as structured by the Community legislation.’

Citations:

C-434/97, [2000] EUECJ C-434/97, [2000] ECR I-1129

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Scotch Whisky Association and Others v The Lord Advocate and Another SC 15-Nov-2017
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality.
Held: The Association’s appeal failed. Minimum . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 November 2022; Ref: scu.162295

RPS Health In Business Ltd, RPS Consulting Services Ltd v Revenue and Customs (VAT – Occupational Health Services): FTTTx 19 Mar 2020

VAT – occupational health services – whether exempt or standard rated – whether single or multiple supply – whether Tribunal can decide appeal on basis not put forward by either party – yes – Levob, Mesto and Metropolitan considered and applied – overarching test – appeal refused ‘

Citations:

[2020] UKFTT 150 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 November 2022; Ref: scu.650695

Mackenzie Ltd v Revenue and Customs (Procedure : Application for Permission To Notify Appeal Out of Time): FTTTx 6 Dec 2019

PROCEDURE – application for permission to notify appeal out of time – section 83G of the Value Added Tax Act 1994 – Martland applied – principle of legal certainty -application refused

Citations:

[2019] UKFTT 739 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 November 2022; Ref: scu.646932

Datapoint Global Services Ltd (Formerly Touchbase Communications Ltd) v Revenue and Customs: VDT 9 Mar 2009

VDT Default Surcharge – Reasonable excuse – due date extended for bank electronic payments – late payment due to a non-functioning of electronic equipment at source – whether Appellant should have taken other steps to ensure that payment was made on time – yes – appeal dismissed – VAT Act 1994, sections 59(7)b and 71(1)(b)

Citations:

[2009] UKVAT V20971

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 November 2022; Ref: scu.346550

Virgin Media Ltd v Revenue and Customs:: UTTC 8 Apr 2020

VAT – value of supply – Value Added Tax Act 1994, schedule 6, paragraph 4 – goods or services supplied on terms allowing a discount for prompt payment – ‘the supply’ – the ‘terms’ of the supply – whether ‘allowing a discount for prompt payment’ – whether appellant could rely on schedule 6 paragraph 4 – no

Citations:

[2020] UKUT 100 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Vat

Updated: 22 November 2022; Ref: scu.650143

Marlow Rowing Club v Revenue and Customs:: UTTC 22 Jan 2020

VAT Penalty for issuing incorrect zero-rating certificate – appellant had sought advice from accountants and counsel – whether FTT erred in law in concluding appellant did not have reasonable excuse – yes – decision set aside and remade- appeal allowed.

Citations:

[2020] UKUT 20 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 November 2022; Ref: scu.650125

Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the supply of services by such organisations having ‘aims of a civic nature’. That phrase had to be strictly construed, but the claimant’s primary object was of a civic nature, giving to the word ‘civic’ the meaning ‘pertaining, or proper to citizens’.

Judges:

Lord Justice Chadwick, Lord Justice Longmore and Mr Justice Harrison

Citations:

Times 21-Dec-2001, Gazette 14-Feb-2002, [2001] EWCA Civ 1882, [2002] STC 42, [2002] 1 CMLR 37, [2002] BTC 5088, [2002] BVC 220, [2002] 1 WLR 1674, [2001] STI 1771

Links:

Bailii

Statutes:

Sixth Council Directive 77/388/EEC (OJ 1977 L145/1 article 13A(1)(l)

Jurisdiction:

England and Wales

Citing:

Appeal from – Expert Witness Institute v Commissioners of Customs and Excise ChD 12-Apr-2001
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of . .

Cited by:

Appealed to – Expert Witness Institute v Commissioners of Customs and Excise ChD 12-Apr-2001
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 November 2022; Ref: scu.167107

Moulsdale T/A Moulsdale Properties v Revenue and Customs: UTTC 12 Mar 2020

VAT – option to tax under Part 1 Schedule 10 VATA – whether disapplication provisions in paragraphs 12 to 17 applied on the basis that land was exempt land – circularity of statutory provisions – anti-avoidance – ‘intention’ or ‘expectation’ of ‘relevant transferee’ – appeal dismissed

Citations:

[2019] UKUT 72 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650136

Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020

VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed.

Citations:

[2020] UKUT 25 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant) FTTTx 31-Oct-2019
VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 November 2022; Ref: scu.650130

Revenue and Customs v The Rank Group Plc; 2) Done Brothers (Cash Betting) Ltd and Others (Value Added Tax – Exemption – Betting and Gaming): UTTC 15 Apr 2020

VALUE ADDED TAX – exemption – betting and gaming – gambling supplies through fixed odds betting terminals and certain slot machines – whether other gambling supplies with different VAT treatment were similar – the EU principle of fiscal neutrality considered – whether FTT erred in applying that principle – appeals dismissed.

Citations:

[2020] UKUT 117 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650142

Volkswagen Financial Services (UK) Ltd v Revenue and Customs:: UTTC 27 Feb 2020

VAT – whether the margin scheme for the sale of second-hand vehicles applies to sales of vehicles made by a financier following the recovery of possession of the vehicles on the termination of hire purchase transactions – Articles 14 and 312 to 315 Principal VAT Directive

Citations:

[2020] UKUT 42 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650133

Romima Ltd and Others v Revenue and Customs (Value Added Tax – Vouchers): FTTTx 4 Dec 2019

VALUE ADDED TAX – vouchers issued by appellants to customers for use in their clubs – VAT treatment of consideration paid by customers – whether security for money and exempt pursuant to Item 1 Group 5 Schedule 9 VATA 1994 – face value vouchers pursuant to Schedule 10A VATA 1994 – whether single purpose vouchers – whether fee charged to dancers on redemption of vouchers is consideration for a supply of taxable services by appellants to dancers – whether fee charged to employees of appellants on redemption of vouchers is consideration for a supply of taxable services by appellants to employees – appeals allowed in part in relation to fees charged to employees

Citations:

[2019] UKFTT 736 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.646939

Active Infotech Ltd v Revenue and Customs: FTTTx 18 May 2011

VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – appellant’s repayment claims of pounds 5,146,446.38 and pounds 887,118.75 respectively refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -11 purchases and sales and two contra trades – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant failed to attend hearing without good reason -appellant acted unreasonably in failing to attend – costs awarded to respondents – appeal dismissed

Citations:

[2011] UKFTT 328 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.443015

Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003

The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT.
Held: The building was not within the definition of a self contained residential building. If separate parts could be buildings, no part would satisfy the definition of a building designed as a building. Appeal dismissed.

Judges:

Potter, Chadwick LJJ, Black J

Citations:

Times 15-May-2003, Gazette 12-Jun-2003, [2003] EWCA Civ 493, [2003] STC 669, [2003] BVC 415, [2003] 20 EG 148, [2003] BTC 5359
[2003] STI 587

Links:

Bailii

Statutes:

Value Added Tax Act 1994 35(1D) SCh8 Grp 5 Note 2

Jurisdiction:

England and Wales

Cited by:

Appealed to – Commissioners of Customs and Excise v Blom-Cooper ChD 12-Jul-2002
The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed.
Cited – Revenue and Customs v Jacobs CA 22-Jul-2005
The taxpayer had converted a former residentional boarding school into a substantial private residence. He had sought to claim over andpound;300,000 VAT inputs. The Commissioners appealed the finding that he was so entitled.
Held: ‘works . .
Lists of cited by and citing cases may be incomplete.

VAT, Construction

Updated: 19 November 2022; Ref: scu.182402

Dixons Retail Plc v Revenue and Customs (VAT – Bespoke Retail Scheme): FTTTx 2 Dec 2019

VAT – bespoke retail scheme – whether claim for bad debts can reduce DGT at any time – no – DGT to be adjusted when debt becomes bad or, if not, claim to be made under s 80 VATA or VAT REG 34 – appeal dismissed

Citations:

[2019] UKFTT 714 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.646920

Dunbar v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 13 Dec 2019

VALUE ADDED TAX – DIY House Builders Scheme – s 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of the completion of the building – whether claim made within the relevant time limit – appeal allowed

Citations:

[2019] UKFTT 747 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.646922

Stratford Glass Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 26 Nov 2019

VAT default surcharge – VAT not paid on time – member of staff had ‘made mistakes’ resulting in the late payment – five previous defaults – whether reasonable excuse – no – whether penalty unfair or disproportionate – no – appeal dismissed

Citations:

[2019] UKFTT 706 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.646911

Mavisat Ltd v Revenue and Customs: FTTTx 29 Mar 2012

VAT – INPUT TAX – HMRC denied input tax claims totalling pounds 8,327,278.00 in respect of 49 transactions of mobile phones and CPUs – 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 – Reference to the CJEU – refused – Application to stay publication of the decision – Refused.

Citations:

[2012] UKFTT 253 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.462626

Commissioners of Customs and Excise v Invicta Poultry Limited and Fareway Trading Co Limited: CA 6 May 1998

A trader who received guidance from the commissioners on what rate of duty would apply was nevertheless liable for the extra duty, when that advice was wrong, and it could have been checked against the Official Journal of European Community.

Citations:

Times 01-Jun-1998, [1998] EWCA Civ 775

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 18 November 2022; Ref: scu.144253

Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021

VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC and Raggatt v HMRC considered – self-employed barrister – late payment of fees by government agencies: legal services commission (LSC) and crown prosecution service (CPS) – cash flow difficulties caused by large aged debt when the LSC and CPS were slow to pay – appeal dismissed for all VAT default surcharge periods – appeal allowed for one income tax late payment penalty for reasonable excuse – no special circumstances

Citations:

[2021] UKFTT 27 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 18 November 2022; Ref: scu.661747

Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: CA 12 May 1998

Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable.

Citations:

Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785

Statutes:

Value Added Tax Act 1994 Sch 1 para 13(2)

Jurisdiction:

England and Wales

VAT

Updated: 18 November 2022; Ref: scu.80228

Sandhu v HM Revenue and Customs: QBD 20 Jan 2017

Defendant’s application for an order either striking out or giving summary judgment on this action, which is an action for damages for misfeasance in public office.

Judges:

first petition challenging the result for a constituency in the London Assembly

Citations:

[2017] EWHC 60 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.573388

WMG Acquisition Co UK Ltd v Revenue and Customs: FTTTx 5 Apr 2013

FTTTx VAT – input tax – ‘Fleming’ claims -lack of evidence to support claims – evidence that companies making claims at times part of a group of which they were from time to time the representative member and at other times a group member and at yet other times registered in own right – true entitlement to any input tax recovery due unclear outside periods when within group registration – appeal dismissed for periods when companies not part of group registration – also complete absence of evidence in support of rejected claims for remaining periods that same accounting system in place as in periods for which claims accepted – claims dismissed

Citations:

[2012] UKFTT 215 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472802

The’Spotting The Ball’ Partnership and Others v Revenue and Customs: FTTTx 5 Mar 2013

FTTTx VAT – exemption for games of chance – whether it applies to ‘Spot the Ball’ – whether ‘Spot the Ball’ is a ‘game’ – held yes – whether it is a ‘game of chance’ – held yes -exemption from VAT under group 4, Schedule 9 Value Added Tax Act 1994 and predecessor provisions therefore applies in principle

Citations:

[2013] UKFTT 210 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472794

GSM Export (UK) Ltd and Another v Revenue and Customs: FTTTx 5 Dec 2012

FTTTx Value Added Tax – MTIC appeal by two closely-related companies that had clearly traded in the legitimate grey market in mobile phones – whether various deals effected in the months of April, May and July 2006 that had been traced to fraudulent losses of VAT were deals where the Appellants knew or ought to have known that their transactions were connected to such fraudulent losses – Appeals dismissed

Citations:

[2012] UKFTT 744 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472763

Hillcraft Trading Ltd and Another v Revenue and Customs: FTTTx 3 Dec 2012

FTTTTx VAT – COSTS – transitional appeals being current proceedings under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) – application by taxpayers for substitution of Value Added Tax Tribunals Rules 1986 (SI 1986/590) for Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) – application made after conclusion of hearing of appeals – consideration of Upper Tribunal decision in Atlantic Computers Limited – application refused

Citations:

[2013] UKFTT 774 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472766

McAndrew Utilities Ltd v Revenue and Customs: FTTTx 4 Dec 2012

FTTTx VALUE ADDED TAX – input tax – section 24 VATA 1994 – regulation 29(2) VAT Regulations 1995 – whether there were taxable supplies by taxable persons – whether the appellant in possession of valid VAT invoices to support its input tax claim – discretion as to alternative evidence of the charge to VAT – appeal substantially dismissed but allowed in part

Citations:

[2012] UKFTT 749 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472774

Market and Opinion Research International Ltd v Revenue and Customs: FTTTx 13 Dec 2012

FTTTx VAT – INPUT TAX – Fleming claim for unclaimed input tax for period 1 January 1986 to 30 April 1997 on the fuel element of mileage allowances reimbursed to researchers engaged by the appellant – HMRC’s application to amend Statement of Case granted – Tribunal’s jurisdiction was appellate rather than supervisory on the issue of whether appellant had previously recovered the input tax which was the subject of the claim.

Citations:

[2013] UKFTT 779 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472773

Gardiner and Another v Revenue and Customs: FTTTx 27 Nov 2012

FTTTx Value Added Tax – Do-it-yourself builder’s scheme – Relief refused – VATA1994 s 35 (1) (b) – Planning permission for construction of dwelling to be used as part of business -Whether built in the course of furtherance of the business – Yes – Appeal dismissed

Citations:

[2012] UKFTT 726 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.472741

HS Tank and Sons Ltd v Revenue and Customs: FTTTx 9 Nov 2012

FTTTx VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transaction was connected with fraud – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed

Citations:

[2013] UKFTT 777 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.472743

Arthur v Revenue and Customs: FTTTx 29 Nov 2012

FTTTx VAT – DIY housebuilders’ scheme – residential conversion of non-residential building into a building designed as a dwelling – planning condition imposed requiring the premises to be ‘occupied in a manner wholly ancillary to the residential use of the main dwelling’ . . . and not to be ‘used or occupied in any way as a separate dwelling’ – conversion completed and then new planning permission obtained for use of the conversion as a separate dwelling – whether condition contained in note (2)(c) to Group 5, Schedule 8 VATA94 satisfied in relation to the conversion – whether later planning permission remedied the apparent failure to satisfy that condition

Citations:

[2012] UKFTT 738 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.472734

PPG Holdings Bv: ECJ 18 Apr 2013

ECJ Opinion – VAT – Pension fund set up by an employer as a separate legal entity – VAT on management services relating to the pension fund, invoiced to the employer – Whether deductible – Whether such services exempt from VAT as ‘management of special investment funds’

Judges:

Sharpston AG

Citations:

C-26/12, [2013] EUECJ C-26/12, [2013] EUECJ C-26/12

Links:

Bailii, Bailii

European, VAT

Updated: 17 November 2022; Ref: scu.472725

Rusedespred Ood v Direktor Na Direktsia etc: ECJ 11 Apr 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Article 203 – Principle of fiscal neutrality – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction

Judges:

T. von Danwitz (Rapporteur), P

Citations:

C-138/12, [2013] EUECJ C-138/12

Links:

Bailii

European, VAT

Updated: 17 November 2022; Ref: scu.472567

Systems Aluminium Ltd v Revenue and Customs: FTTTx 27 Mar 2013

FTTTx VAT – overpayment of output tax charged by Appellant to business customer registered for VAT; reimbursement arrangements with HMRC; whether arrangement a binding contract; whether reimbursement arrangements ultra vires; Appellant crediting customer with reimbursement to reduce customer’s indebtedness to Appellant; whether reimbursement made ‘in cash or by cheque’; assessment to recover repaid VAT on grounds of unjust enrichment; whether Appellant unjustly enriched; whether Appellant incurred loss or damage through mistaken assumptions made in his case about the operation of VAT provisions; VAT 1994 s80(1)(3), 80(4A), 80B, 80(3B); VAT Regulations 1995, regulations 43B, 43C, 43G; whether Tribunal has jurisdiction to consider public law remedy; appeal dismissed

Citations:

[2013] UKFTT 201 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472426

The Royal College of Paediatricians and Child Health v Revenue and Customs: FTTTx 27 Mar 2013

FTTTx VAT – Whether sale of property subject to agreement for lease TOGC – on facts – yes – Whether assessment to tax made timeously – no – Whether vendor of property required to repay input VAT to reflect partially exempt use of property by purchaser – no – appeals allowed.

Judges:

Demack J

Citations:

[2013] UKFTT 202 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472421

Pierhead Purchasing Ltd v Revenue and Customs: FTTTx 7 Mar 2013

FTTTx VALUE ADDED TAX – application to reinstate – appeal withdrawn on leading counsel’s advice – subsequent failure to pay VAT assessed – HMRC withdrawing the Appellant’s WOWGR licence as a result – Appellant’s representative failing to communicate Tribunal’s notification of right to reinstate appeal – parallel appeal against withdrawal of WOWGR licence raising same issues as original appeal – whether appeal should be reinstated – no – application refused

Citations:

[2013] UKFTT 172 (TC)

Links:

Bailii

Vat

Updated: 14 November 2022; Ref: scu.472420

The Earlsferry Thistle Golf Club v Revenue and Customs: FTTTx 14 Mar 2013

FTTTx VAT – Strike-out Application – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Section 80 VATA 1994 – recourse for a refund of VAT – Council Directive 2006/112/EC Act 132(1) – sport and physical education – non profit making organisations – Refused and claims stood over awaiting ECJ decision.

Citations:

[2013] UKFTT 187 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472399

Cross (T/A Euromarques) v Revenue and Customs: FTTTx 7 Mar 2013

Application by Respondents to have the Appellant’s appeal struck out in accordance with rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal Tax Chamber) Rules 2009.
The Respondents say that the Application is made since the matter concerned is not an appealable matter under Section 83 of the Value Added Tax Act 1994 (‘VATA’) and as such the Tribunal has no jurisdiction to entertain the appeal.

Judges:

Khan

Citations:

[2013] UKFTT 174 (TC)

Links:

Bailii

Statutes:

Tribunal Procedure (First-tier Tribunal Tax Chamber) Rules 2009 8(3)(c)

Taxes Management, VAT

Updated: 14 November 2022; Ref: scu.472397