Category: VAT

Neil Martin International Ltd v Revenue and Customs: VDT 10 Oct 2005

reasonable excuse appeal

Citations:

[2005] UKVAT V19288

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Neil Martin Ltd v Revenue and Customs Commissioners 28-Sep-2006
The claimant sought damages from the revenue for their failure properly to process his claim for a sub-contractor’s certificate which had led to losses.
Held: The revenue owed no common law duty of care to the claimant and nor were damages . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 July 2022; Ref: scu.238017

Jepp and Another v Revenue and Customs: VDT 16 May 2005

CIVIL EVASION PENALTY – acceptance of centrally issued assessments in three periods and failure to render returns in two further periods – dishonesty admitted – penalty apportioned to directors – amount of mitigation in issue – mitigation discount increased – appeal allowed

Citations:

[2005] UKVAT V19065

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228547

Mallinson and Another (T/A the Hair Team) v Revenue and Customs: VDT 24 May 2005

VALUE ADDED TAX – hairdressing salon – agreements to licence a fixed space and to provide services – whether separate exempt supply of licence to occupy land and of standard-rated services – no – single supply of a package – whether licence or services dominant – services – entire package standard-rated – misdirection – extent of tribunal’s jurisdiction – value of misdirection – no relief available even if within tribunal’s jurisdiction to grant it – appeal dismissed

Citations:

[2005] UKVAT V19087

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228551

University of St Andrews v Revenue and Customs: VDT 9 May 2005

Value Added Tax – Zero rating in respect of buildings constructed for a relevant residential purpose – Facilities Building built together with Student Halls of Residence – Facilities including a common room, shop and bar – whether invoices for construction of whole building or parts thereof qualifying for zero-rating – VATA 1994, Schedule 8, Group 5, and Note 10 thereto – Appeal partially successful.

Citations:

[2005] UKVAT V19054

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.225171

University of Glasgow v Revenue and Customs: VDT 29 Apr 2005

Supply of goods or services – Supply – University Staff made available to hospital trusts so that consultant services be provided – whether exempt or standard rated supply.
Apportionment between business and non-business supplies – whether fair or reasonable.

Citations:

[2005] UKVAT V19052

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.225163

Sterling (T/A Sally’s Sandwich Bar) v Customs and Excise: VDT 29 Apr 2005

REGISTRATION – Compulsory registration of Second Appellant – Whether payment by First Appellant to Second Appellant of monies to purchase food taxable in Lands Second Appellant
ASSESSMENT – Whether to best judgment when officer misunderstood origins of First Appellant and nature management charge
AGGREGATION – Whether First and Second Appellants should be aggregated – Consideration of financial and economic links – Appeal dismissed

Citations:

[2005] UKVAT V19057

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228532

Parochial Church Council of Saint Andrews v Customs and Excise: VDT 29 Apr 2005

Value added tax – zero-rating – construction of building – church and church hall – reconstruction of church hall and addition of other space – whether enlargement or extension to existing buildings – yes – whether annexe – no.

Citations:

[2005] UKVAT V19061

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228531

Copthorn Holdings Ltd v Revenue and Customs: FTTTx 18 Mar 2013

VAT – group of companies – mistaken assumptions that two companies were part of existing group registration – transactions undertaken by VAT group members with those companies – assessments made in respect of supplies – applications made for retrospective group registration of those companies – applications refused – whether Tribunal has jurisdiction to consider such appeals – yes – nature of jurisdiction as in John Dee – different jurisdiction where outright refusal of application explicitly on grounds of protection of revenue – nature of HMRC’s powers under s 43B(4) VATA 1994 – factors to be taken into account in considering ‘retrospective’ applications – discretion open, and not to be constrained by HMRC’s published guidance – held, as HMRC had not acted within terms of s 43B(4), applications must be remitted to them for reconsideration
Option to tax – whether exercised – on facts, yes – application for belated notification refused – not established that HMRC could not reasonably have been satisfied that there were grounds for refusal
Misdeclaration penalty – held, to be confirmed in amount assessed, subject to result of reconsidered group registration application
Procedure – outcome of appeals dependent on result of relevant group registration application – time limit for further appeals adjusted

Judges:

Clark J

Citations:

[2013] UKFTT 190 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.472396

Mcinroy and Wood Ltd v Revenue and Customs: VDT 21 Aug 2008

VALUE ADDED TAX – Company providing investment management and advice – taxable and exempt supplies – deduction of residual input tax – whether Standard Method and/or proposed Special Method ‘fair and reasonable’ – VATA Section 26 – Regulations 101 and 102 of VAT Regulations 1995 – Appeal Refused.

Citations:

[2008] UKVAT V20780

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.301765

Blue Sphere Global Ltd v HM Revenue and Customs: ChD 22 May 2009

Citations:

[2009] EWHC 1150 (Ch), [2009] BVC 580, [2009] Lloyd’s Rep FC 403, [2009] STC 2239, [2009] STI 1792

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Blue Sphere Global Ltd v Revenue and Customs VDT 29-May-2008
VDT PRACTICE – MTIC appeal – Application to amend Statement of Case to allege fraud – Earlier direction for any allegation of fraud to be made within specified time – No allegation then made – Appeal listed for 5 . .
Appeal from – Blue Sphere Global Ltd v Revenue and Customs VDT 17-Dec-2008
VDT VAT – Input tax – MTIC fraud – whether tax loss – yes – attributable to fraudulent evasion of VAT – yes – contra-trading – whether Appellant’s purchases connected – yes – whether Appellant should have known . .

Cited by:

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.

VAT

Updated: 18 July 2022; Ref: scu.346314

Calltel Telecom Ltd and Another v HM Revenue and Customs: ChD 21 May 2009

Appeal against decisions by HMRC to refuse repayment of input tax in respect of claims made for that purpose – allegation of knowledge of fraudulent element elsewhere in supply chain.

Judges:

Floyd J

Citations:

[2009] EWHC 1081 (Ch), [2009] STI 1798, [2009] STC 2164, [2009] Lloyd’s Rep FC 417, [2009] BVC 555

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Calltel Telecom Ltd and Another v Revenue and Customs ChD 6-Jun-2008
. .

Cited by:

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.

VAT

Updated: 18 July 2022; Ref: scu.346240

Clarke and Another v Revenue and Customs: VDT 18 Jun 2008

VDT VAT Default Surcharge – Reasonable excuse – Taxpayer’s accountant submitting return electronically – Received by HMRC at 1.42am on the day after due date – Direct debit to Appellant’s account effected three days later – Whether evidence to support earlier submission or reasonable excuse – Held – No.

Citations:

[2008] UKVAT V20713

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.272959

Nissan Motor Manufacturing (UK) Ltd v Revenue and Customs: Cust 1 Mar 2007

Cust CUSTOMS DUTIES – importations of motor cars from Japan to United Kingdom – sale by Japanese manufacturer to associated intermediary company – onward sale by intermediary to distribution company in each Member State – sale by distribution company to retail customer before entry of car into Community territory – car entered, or purportedly entered, by retail customer – whether value for customs duty purposes to be fixed by reference to first transaction value – Customs Code art 29, Implementing Regulations, art 147
VALUE ADDED TAX – value of importation fixed by reference to value for customs duty purposes – Sixth Directive art 11B(1) – whether scheme for effecting sale to final consumer before importation designed to reduce incidence of VAT abusive – yes – execution of scheme also failed on facts – appeal dismissed in substance

Citations:

[2007] UKVAT-Customs C00236

Links:

Bailii

Customs and Excise, VAT

Updated: 18 July 2022; Ref: scu.271422

Carrol (T/A Home Improvements Co) v Revenue Customs: VDT 19 May 2006

VAT – Requirement to give security – Para.4(2)(a), Sch. 11, VATA 1994 -whether requirement reasonable – whether quantum of security required reasonable – Customs and Excise Commissioners v Peachtree Enterprises Ltd. [1994] STC 747 applied – Appellant had been involved as sole director in three companies which had failed owing VAT to the Commissioners – Appellant had been late in registering new business for VAT and had not paid all VAT due on time – Held requirement for security and quantum reasonable notwithstanding Appellant’s efforts to set up his new business on a more solid business footing – Appeal dismissed

Citations:

[2006] UKVAT V19576

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.242777

MacDonald Resorts Ltd v Revenue Customs: VDT 31 May 2006

Supply – ‘points rights’ to be exchanged for accommodation – provision of right to accommodation to be arranged in UK or Spain – whether lease or letting of immoveable property – whether standard rated or exempt at point of supply – yes – whether supply divisible – no – ‘Finest Golf Cubs of the World’ not followed.. Art 13B E.C. 6th Directive; VATA 1994 Sch.9 Group 1.

Citations:

[2006] UKVAT V19599

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.242785

Harrild v Revenue Customs: VDT 10 Apr 2006

VALUE ADDED TAX – compulsory registration – whether the business carried on by the Appellant was previously carried on by a taxable person and transferred to the Appellant as a going concern and whether the turnover of the transfer exceeded the registration limit – no – appeal allowed – VATA 1994 s49.

Citations:

[2006] UKVAT V19604

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.242765

Creating Careers v Revenue and Customs: VDT 24 Mar 2006

VAT – exemption – education – whether appellant’s supplies of e-learning software packages constitute provision of education or vocational training or supply of goods or services essential to that provision for purposes of item 5A Group 6 Schedule 9 VATA 1994 – appeal allowed

Citations:

[2006] UKVAT V19509

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239972

Cun v Revenue and Customs: VDT 9 Mar 2006

VAT ASSESSMENT – Chinese takeaway – suspected suppression of sales figures – Respondents decide on a suppression rate of 54.04 per cent derived from test purchases and observations during a ten month period -Appellant admits suppression but at a lower rate – Appellant’s calculations unconvincing – Respondents suppression rate based on firm evidence – Appeal dismissed – Assessment in the sum of pounds 44,422 plus interest upheld – Order for costs made against the Appellant for misusing Tribunal procedure by deliberately not attending the Tribunal.
MISDECLARATION PENALTY – Appeal dismissed in consequence of dismissal of the substantive Appeal

Citations:

[2006] UKVAT V19491

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239027

Promanex Group Ltd v Revenue and Customs: VDT 15 Mar 2006

VALUE ADDED TAX – default surcharge – payment-on-account trader – conflicting and confusing information given by Respondents – trader acting on mistaken belief that seven days’ grace allowed to it when making payments electronically – one default excused because of confusion – whether subsequent default also excusable – no – further default attributable to bank error excusable – appeal allowed in part

Citations:

[2006] UKVAT V19500

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239982

John F Scott Ltd v Revenue and Customs: VDT 22 Dec 2005

VAT ASSESSMENT – optician – separate charges regime for mixed supplies of standard rated spectacles and lenses and exempt supplies of dispensing services – VAT Information Sheet 8/99 – Information Sheet not a statement of law – the Respondents entitled in law to issue the Assessment – no separate charge found as fact – evidence demonstrated that the Appellant charged a single consideration for mixed supplies – assessment not excessive – assessment upheld – appeal dismissed

Citations:

[2005] UKVAT V19406

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239992

Jones v Revenue and Customs: VDT 9 May 2006

INPUT TAX – Whether Appellant entitled to recover value added tax on opponents’ costs paid to their solicitor pursuant to an agreed order in the High Court – Turner (trading as Turner Agricultural) followed – Appeal dismissed

Citations:

[2006] UKVAT V19570

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.241879

Ultracell (UK) Ltd v Revenue and Customs: VDT 24 Mar 2006

VALUE ADDED TAX – input tax – Appellant alleged to be unknowing participant in carousel fraud – single consignment of 2500 mobile phones bought in UK and sold to Spanish trader – whether carousel established – yes – relevance in light of ECJ judgment in Optigen, Bond House – Appellant’s input tax claim rejected while preceding traders’ input tax claims accepted and declared output tax collected – whether Respondents’ actions discriminated against intra-Community trade – Sixth VAT Directive art 22(8) – even if discrimination demonstrated no breach of art 22(8) – ECJ judgment followed – appeal allowed provisionally

Citations:

[2006] UKVAT V19508

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239988

McDove v Revenue and Customs: VDT 15 Mar 2006

Zero Rating – whether ‘granny flat built onto and into the Appellants house both houses having an exit into a conservatory with on external exit – Memorandum of Agreement between Appellant and local authority prohibiting sale and restricting occupancy. Whether flat entitled to zero rating. Appeal refused. VATA 1994, s.30 Schedule 8, Group 5, note (2)(c).

Citations:

[2006] UKVAT V19501

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239979

The Highland Council v Revenue and Customs: VDT 10 Apr 2006

Supply: Local Authority producing various leisure facilities standard and exempt, card sold to entitle purchaser to unlimited access without further payment to all facilities at the purchasers choice – output tax due at standard rate on price of card or on a calculated proportion of the price – no means of ascertaining what proportion of any card sold to a purchaser was for specific exempt supplies. Appeal refused – VATA 1994 Sch 9, Group 6.

Citations:

[2006] UKVAT V19542

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.241859

MM02 Plc and 02 Communications v Revenue and Customs: VDT 16 Mar 2006

DISCLOSURE – Documents – Allegation of abusive practice – Customs contend that tax avoidance is essential aim of transaction – Whether Tribunal should order disclosure of documents covering tax advice to Appellant – Whether necessary for fairly disposing of proceedings – Yes – Whether relevant – Yes – Application allowed – Value Added Tax Tribunal Rules r 20(3)

Citations:

[2006] UKVAT V19514

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.240277

Spearmint Rhino Ventures (UK) Ltd v Revenue and Customs: VDT 27 Jan 2006

SUPPLY OF SERVICES – supply – table-dancing premises – dancers entering into agreements with proprietor of premises to dance at the premises – whether dancers supplying services to customers on behalf of proprietor – yes – appeal stood over for further argument on tips obtained by dancers

Citations:

[2006] UKVAT V19439

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238972

RSPCA and RSPCA Propertes Ltd v Revenue and Customs: VDT 1 Feb 2006

Interest – Appeal against refusal of input tax credit – Decision withdrawn – Determination of rate of interest under s.84(8) – Whether repayment supplement relevant – No borrowing by Appellant – Whether s.78 rate relevant – Determination of period for which interest payable – Relevance of delays – VATA 1994 s.84(8)
Costs – Date of decision – Whether earlier appealable decision

Citations:

[2006] UKVAT V19440

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239008

MBNA Europe Bank Ltd v Revenue and Customs: VDT 18 Jan 2006

VAT – input tax – credit card bank – partially exempt trader – agreed special method and regulation 103 agreement for attribution of residual input tax – securitisation of credit card receivables – assignment of receivables to Jersey receivables trustee – trustee holding assigned receivables on trust for Jersey company which issued loan notes on security of receivables – whether assignment capable of amounting to supply by bank or merely security for loan – whether withdrawal of agreed special method and regulation 103 agreement valid – assuming assignment was supply for VAT purposes whether they and servicing of them made at fixed establishment of receivables trustee in UK – whether assessments to tax should be reduced – whether servicing of customers’ accounts uses residual inputs – assuming it does, whether full servicer fee should be included in calculation or a lesser proportion – whether share of servicer fees attributable to non-designated accounts should be excluded from contractual amount – how should servicer agreement be construed as to its scope, and administering and collecting of receivables – whether when used as proxy servicer fees also suffer from further flaw of being unreliable – whether agreed method and agreement should be construed as excluding receivables on accounts not designated at time returns made but designated before paid – whether voluntary disclosure in part out of time as having been made more than 3 years after end of relevant accounting periods – Sixth VAT Directive, arts 9, 11, 13, 17 and 19 – VATA 1994 ss. 4, 9, 24, 26, Sch 9 Gp 5 VAT Regs 1995, regs 29, 35, 101, 102 and 103 – VAT (Input Tax) (Specified Supplies) Order 1999, arts 2 and 3.

Citations:

[2006] UKVAT V19413

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238965

Winser v Revenue and Customs: VDT 7 Dec 2005

Value added tax – zero-rating – houseboat – first connection of mains water supply to houseboat at private residential mooring – whether zero-rated supply – no – appeal dismissed – Groups 5 and 9, Schedule 8, VATA 1994 – extra-statutory concession Notice 48 para. 3.16

Citations:

[2005] UKVAT V19366

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238113

Perry v Revenue and Customs: VDT 16 Jan 2006

INPUT TAX CREDIT – VAT incurred on provision of electric window blinds in a new dwelling house – whether these are goods ordinarily incorporated by builders building materials and therefore zero-rated or not – VAT (Input Tax) Order S1 1992/3222, arts 2 and 6 and group 5 of Schedule 8 VATA 1994. Appeal dismissed.

Citations:

[2006] UKVAT V19428

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238969

Suhail and Another v Revenue and Customs: VDT 2 Feb 2006

VAT PENALTIES – evasion – payment of central assessment – payment a mistake – intention to include amount of assessment in sum demanded by solicitors to avoid Winding-up Petition – assessment paid twice through inadvertence – credit balance with Customs thereby created – payment of assessment attributable to solicitors’ demand and not to any intention to underpay VAT with knowledge of greater VAT liability – dishonest conduct for the purpose of tax evasion not proved – appeal against penalties allowed

Citations:

[2006] UKVAT V19448

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239013

Bier (T/A Contract Audio Visual) v Revenue and Customs: VDT 1 Feb 2006

VAT Default surcharge – Appellant had unusually high turnover in a quarter – normally paid VAT by BACs transfer – VAT payable in quarter exceeding BACs daily threshold – payment therefore made in three instalments – instalments falling after due date – effect of HMRC practice in relation to electronic payments – regulation 25(4L) VAT General Regulations 1995 – Reasonable Excuse – on the facts – appeal dismissed.

Citations:

[2006] UKVAT V19441

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238995

Highgrove Builders Ltd v Revenue and Customs: VDT 23 Feb 2006

VALUE ADDED TAX – input tax – trader making only exempt supplies of land – site services rendered by third party – claim for input tax relief disallowed – Appellant claiming that some of the services rendered for associated companies – no documentary support – evidence of inter-company adjustments not including relevant services – no sufficient evidence of onward supply – appeal dismissed

Citations:

[2006] UKVAT V19469

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238997

Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending outcome of reference to ECJ in Talacre Beach Caravan Sales Ltd

Citations:

[2005] UKVAT V19392

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238093

I Vision Developments Ltd v Revenue and Customs: VDT 29 Jun 2005

VAT – ASSESSMENTS -CANCELLATION OF REGISTRATION – Suppressed sales – two separate records kept for takings – one used for VAT return – satisfied on evidence that the combination of the two records represented the true daily takings – suppressed sales found – application for cancellation made by one of the directors – were the Commissioners permitted to cancel knowing there was a dispute between directors – found that Commissioners cancelled registration under their own powers which was not based on the application but on the Company ceasing to trade – Appeal Dismissed

Citations:

[2005] UKVAT V19139

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.229573

Key Finance Ltd v Revenue and Customs: VDT 29 Jun 2005

VAT MISDECLARATION PENALTY AND DEFAULT INTEREST – Input tax claimed on invoice – no taxable supply – no entitlement to claim input tax – no reasonable excuse for misdeclaration penalty – allowed 20% mitigation for co-operation with Commissioners’ investigation – no jurisdiction to entertain the Appeal on default interest – if there is jurisdiction satisfied that the Commissioners assessed the correct amount of default interest – Appeal dismissed except allowing 20% mitigation of the penalty – Appellant liable to pay 80% of the penalty.

Citations:

[2005] UKVAT V19148

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.229575

PJG Developments Ltd v Revenue and Customs: VDT 12 May 2005

VDT LAND AND BUILDINGS – Exemption – Election to waive exemption – Public House – Vendor had elected to waive exemption – Vendor obtained planning permission for conversion to two residences – Sale of building to purchaser who intended to convert building into dwelling houses – Whether building ‘intended for use as a dwelling or number of dwellings’ – Appellant as purchaser had not specifically communicated its intention to vendor – Whether vendor aware of intention – Yes – Election to waive exemption disapplied – Appeal allowed – VAT Act 1994 Schedule 10 para 2(2)(a).

Citations:

[2005] UKVAT V19097

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.228555

Ahmed (T/A Premier Cars) v Revenue and Customs: VDT 28 Apr 2005

VAT – compulsory registration – private car hire operator – whether on facts Appellant became liable to be registered with effect from end November 1995 – finding that he did not so become liable – appeal allowed
VAT – global assessment – whether valid as relating only to period when Appellant liable to be registered – appeal allowed

Citations:

[2005] UKVAT V19069

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.228522