Appeal against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse.

Citations:

[2007] UKVAT V20418

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262557

VDT Customs and Excise – Customs Classification of various imported unsinkable boats – Whether the boats were seaworthy – Appeal Dismissed

Citations:

[2007] UKVAT V20463

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262539

VDT VAT – application to dismiss appeal – appeal against Commissioners’ decision dismissed for failure to comply with Directions – whether appeal against assessment to give effect to the decision ought also to be struck out – Rules 18 and 19 – whether inordinate and inexcusable delay – application allowed and appeal struck out

Judges:

Malcolm Gammie CBE QC

Citations:

[2007] UKVAT V20361

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262517

Reasonable excuse – Appeal against surcharge assessments

Citations:

[2007] UKVAT V20483

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262538

VDT VAT – PLACE OF SUPPLY – the Appellant supplied acting services for the production of a film, Perfect Creature in New Zealand – the Appellant’s acting services related to artistic, cultural and entertainment activities – no requirement that the supplies had to be made before a live audience – the Appellant’s supplies were physically carried out in New Zealand – the application of the words of article 9(2)(c) to the facts produced a construction that the place of supply was New Zealand – this construction met the purposes of article 9(2) and 9(2)(c) – satisfied the requirements of legal certainty, produced a rational solution, avoided distortion of competition and supplied no incentive for the Appellant to move her place of business – the place of supply of Appellant’s supply of acting services was New Zealand – Appeal allowed

Citations:

[2007] UKVAT V20454

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262529

VDT VAT – NOTICE OF REQUIREMENT FOR SECURITY – Respondents considered that the Appellant posed a risk to the security of revenue because of its missing VAT returns and its failure to account for VAT on an invoice for property supplies – Appellant contended that the Respondents did not have sufficient grounds for the security and were seeking to rationalise their decision after the event – satisfied that the Respondents took account of relevant matters in assessing risk – the Appellant’s objections lacked substance – decision to require security was reasonable – Appeal dismissed.

Judges:

Michael Tildesley C

Citations:

[2007] UKVAT V20495

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262588

Reasonable excuse appeal

Citations:

[2007] UKVAT V20371

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262447

VDT ASSESSMENT – (i) relief in respect of credit note claimed – no evidence of issue of valid credit note – (ii) IT claimed on importation of furniture – insufficient documentary evidence – (iii) OT assessed on invoices claimed by appellant not to have been paid – appeal dismissed in entirety

Citations:

[2007] UKVAT V20427

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262514

VDT VAT – three-year ‘cap’ – late claims due partly to tragic family circumstances – whether any basis for time limit to be disapplied – no
VAT – interest – whether due on repayments – extent of trader’s responsibility for delay – extent of official error – appropriate date for commencement

Citations:

[2007] UKVAT V20332

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Van Colle v Hertfordshire Police QBD 10-Mar-2006
The claimants claimed for the estate of their murdered son. He had been waiting to give evidence in a criminal trial, and had asked the police for support having received threats. Other witnesses had also suffered intimidation including acts of . .
See Also – Van Colle and Another v Chief Constable of the Hertfordshire Police CA 24-Apr-2007
The deceased had acted as a witness in an intended prosecution. He had sought protection after being threatened. No effective protection was provided, and he was murdered. The chief constable appealed a finding of liability.
Held: The . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 12 July 2022; Ref: scu.262425

VDT Input Tax – attribution – company making exempt taxable and foreign supplies – partial exemption special method – voluntary disclosure – method in form of a written direction – interpretation – whether interpretation subject to an overriding consideration of a ‘fair and reasonable recovery’ – No – whether the agreed method stands until altered – Yes – whether repayment due – Yes. VAT Regulations 1995; 101-3 VAT (Input Tax) (Specified Supplies) Order 1999.

Citations:

[2007] UKVAT V20355

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262464

VDT VALUE ADDED TAX – drugs administered to patients by nurses in patients’ homes – training by nurses of patients enabling patients to self-administer drugs – whether zero-rated supplies of drugs or exempt supplies of medical care – VAT Directive art 132(1)(b), (c) – VATA Sch 8, Group 12, Sch 9 Group 7 – Beynon and College of Estate Management considered – found to be supplies of drugs – appeal allowed

Judges:

Colin Bishopp (Chairman)

Citations:

[2007] UKVAT V20379

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262448

VDT DEFAULT SURCHARGE – Reasonable excuse – Partnership – Illness of partner – Other partner unaware that return due – No reasonable excuse for default – No unavoidable event depriving Appellants of means to pay later returns – Appeal dismissed

Citations:

[2007] UKVAT V20357

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262434

VDT CONSIDERATION – Third party Consideration – Retail sales for cheques – Cheques dishonoured – Agreement by retailer with third party guaranteeing cheques – Payments by third party to retailer for dishonoured cheques – Whether third part consideration for supplies to customers – Need for reciprocity – Whether consideration for assignment of debts – Whether compensation – Sixth Dir Art 11A 1(a) – Appeal allowed

Citations:

[2007] UKVAT V20314

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262421

Reasonable excuse appeal

Citations:

[2007] UKVAT V20327

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262408

Europa Sixth Directive VAT Exempted transactions Leasing or letting of immovable property Property owned by the State.

Citations:

C-174/06, [2007] EUECJ C-174/06

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 12 July 2022; Ref: scu.261336

reasonable excuse appeal

Citations:

[2005] UKVAT V19279

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.238011

Citations:

[2003] EWCA Civ 257

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.180711

VAT – MTIC Appeal – Whether Parts of HMRC Witness Statements Should Be Struck Out – no – whether in view of response to ‘Fairford’ directions certain HMRC witnesses need attend for cross-examination – appeal allowed in part – revised guidance as to ‘Fairford’ directions

Citations:

[2019] UKUT 201 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.639527

VALUE ADDED TAX – VAT grouping legislation – art 11 of the VAT Directive – section 43A of VATA – ‘body corporate’ as an eligibility criterion – partnership not eligible for participation – CJEU decision in Larentia + Minerva- breach of EU principle of fiscal neutrality – relevant EU provision has no direct effect – whether conforming construction possible to go with ‘the grain of the legislation’ – whether distinction to be drawn for a Scottish partnership – appeal allowed

Citations:

[2019] UKFTT 410 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.639109

FTTTx VALUE ADDED TAX – appellant introducing drivers to haulage company customers – invoicing the customers for a gross amount in respect of the drivers’ services and paying that amount, less a commission retained, to the drivers against their invoices – whether the appellant was supplying the drivers’ services or merely a service of introduction in return for the commission retained – found on the evidence that the appellant was supplying a service of introduction – held that he was acting as agent for both the customers and the drivers – appeal allowed

Citations:

[2013] UKFTT 78 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.472298

Allegation of carousel VAT fraud.

Judges:

Hodge J

Citations:

[2005] EWHC 1 (QB), [2005] STI 105, [2005] BTC 5273, [2005] STC 637, [2005] BVC 304

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.347403

The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to the companies accepting the loyalty cards against its sales. LMUK now appealed against refusal of credit for VAT on items supplied by it, saying that that the judge should have held that the payments which it made to Redeemers in pursuance of the Scheme were payments by way of consideration for the supply of services: that is to say, for the supply of the redemption services to LMUK. It is said that the judge should have recognised that the decisions of the House of Lords in Redrow and in Plantiflor required him to reach that conclusion; and that he was wrong to hold that those decisions had no application in the present case. It operated a customer loyalty scheme for other companies, supplying goods as points were collected and claimed.
Held: The supply of goods in such circumstances was a supply to the operator of the scheme, and the taxpayer was entitled to the appropriate tax credits.
This was not a case appropriate for a reference to the ECJ. The issue was not as to the interpretation of Community legislation, or as to the effect to be given to judgments of the Court of Justice, but as to how principles which were not in doubt should be applied to the particular facts. That was an issue which the Court of Justice would expect the national court to resolve.

Judges:

Chadwick LJ, Laws LJ, Evans-Lombe J

Citations:

[2007] EWCA Civ 965, Times 10-Oct-2007, [2008] STC 59

Links:

Bailii

Statutes:

Council Directive 77/388/EEC 17

Jurisdiction:

England and Wales

Citing:

At VDT – Loyalty Management UK Ltd v Customs and Excise VDT 6-Apr-2005
VDT VALUE ADDED TAX – input tax – the Appellant operates the Nectar programme under which customers who purchase goods (called primary goods) from certain retailers receive points which they may use to acquire . .
At ChD – Revenue and Customs v Loyalty Management UK Ltd ChD 22-Jun-2006
The taxpayer operated a substantial loyalty reward scheme (Nectar) for assorted companies. The Revenue appealed against an order allowing the company to reclaim input VAT. The court was asked now: ‘what is the proper characteristic, for VAT . .
Cited – Auto Lease Holland BV v Bundesamt fur Finanzen ECJ 6-Feb-2003
The court identified the need to give an autonomous meaning to the phrase ‘supply of goods’ in article 5(1) of the Sixth Directive as follows: ‘ . . .. it is clear from the wording of that provision that ‘supply of goods’ does not refer to the . .
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Cited – Commissioners of Customs and Excise v Plantiflor Limited HL 25-Jul-2002
The company charged no VAT on its postage and packaging charged to mail order customers. The company had described it as an advance of the sums to be charged by Parcelforce.
Held: There was no separate contract between the end customer and . .

Cited by:

At CA – Loyalty Management UK (Taxation) ECJ 7-Oct-2010
ECJ (prelimiary ruling) Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made . .
Cited – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 20-Jun-2013
Decisions about the application of the VAT system are highly dependent upon the factual situations involved. The case-law of the Court of Justice indicates that, when determining the relevant supply in which a taxable person engages, regard must be . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 12 July 2022; Ref: scu.259876

ECJ VAT – Scope – Deposits paid, in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation – Classification

Citations:

C-277/05, [2006] EUECJ C-277/05

Links:

Bailii

Jurisdiction:

European

Cited by:

See Also – Societe Thermale D’Eugenie-Les-Bains (Taxation) ECJ 18-Jul-2007
ECJ VAT Scope Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation Classification. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 July 2022; Ref: scu.259234

Reasonable excuse appeal against surcharge assessment.

Judges:

Lady Mitting

Citations:

[2007] UKVAT V20276

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259017

VDT VAT – exemptions – cultural services – films shown at arts centre – appeal dismissed.

Citations:

[2007] UKVAT V20268

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259006

VDT INPUT TAX – invoices lost in floods – Commissioners’ refusal to allow credit – whether reasonable – yes – one item of claim allowed during course of hearing – appeal allowed in part

Judges:

Lady Mitting

Citations:

[2007] UKVAT V20278

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259055

VDT VAT – ASSESSMENTS – best judgment – discrepancies between recorded takings and evidence of till rolls – general store and sub-post office carried on at same premises – post office-side takings audited but general store takings not reconciled – amended assessments held justified on basis that money must have been taken from till – appeal dismissed

Citations:

[2007] UKVAT V20246

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259010

VDT VAT DEFAULT SURCHARGE – appellant did not appear – payment received late – no evidence to support the Appellant’s assertion that payment and return were made by due date – appeal dismissed

Citations:

[2007] UKVAT V20240

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259016

Reasonable Excuse appeal

Citations:

[2007] UKVAT V20274

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259056

VDT VAT – retail scheme – entitlement to adjust by mixing schemes? – appeal dismissed.

Citations:

[2007] UKVAT V20288

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259057

VDT Value added tax – zero-rating – whether product a powder for the preparation of beverages – whether product a preparation or extract of milk – meaning of milk considered – Value Added Tax Act 1994, Schedule 8, Part II, Group 1

Citations:

[2007] UKVAT V20230

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.259028

VDT SUPPLY – driving school – sole proprietor with a number of instructors – whether the driving tuition fees exempt by virtue of VATA 1994 Sch 9 Group 6 item 2 (private tuition) – held not an exempt supply
SUPPLY – whether the tuition a taxable supply from the Appellant – or whether this supply was from the individual instructors as principals – held that the liability to output tax on the tuition fees fell on the Appellant
Appeal dismissed on both issues

Citations:

[2007] UKVAT V20275

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259033

VDT VAT – SECURITY- Protection of Revenue — the Appellant poor record of VAT compliance – the Appellant director of two other companies which had incurred substantial VAT debts — Whether Respondents’ actions in requiring a security reasonable -Yes — Appeal dismissed — VAT ACT 1994 Schedule 11 p 4(1).

Citations:

[2007] UKVAT V20199

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258985

Appeal against surcharge assessment – reasonable excuse appeal.

Citations:

[2007] UKVAT V20197

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258966

VDT VALUE ADDED TAX – taxi firm providing contract hire and casual on demand work – parties agreed Appellant acted as agent for casual hire – whether principals for contract hire – yes – supply of administration services and radio hire to taxi drivers an expense of the business – no – VAT chargeable on administration services and radio hire to taxi drivers – appeal dismissed

Citations:

[2007] UKVAT V20277

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258999

VDT VAT DEFAULT SURCHARGE: Reasonable Excuses for not paying VAT on time for periods 02/06 and 05/06 – 02/06 cash flow difficulties of associate company not a member of the Appellant’s VAT group – evidence insufficient on the Appellant’s ability to pay the VAT due – Appellant not entitled to rely on cash flow difficulties of a separate legal entity for its reasonable excuse – in the alternative the cause of the cash flow difficulties foreseeable and avoidable by exercise of due diligence – 05/06 computer problem – inadequate planning and control – no reasonable excuse for either period -Appeal dismissed.

Citations:

[2007] UKVAT V20184

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258981

Appeal against surcharge assesment — dismissed – no reasonable excuse

Citations:

[2007] UKVAT V20192

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258953

VDT VAT – Exempt supplies – Land – Ice rink – Contract with Council for Appellant to operate Ice rink – Contract provided for Council to supply Ice Rink premises – Agreement not assignable – Whether Appellant able to licence premises to hirers – Purported short term licences to occupy granted to hirers with contracts for Appellant to manage for hirers – Whether exempt licences granted – Appellant assessed on admission fees – Held that Appellant failed to establish that agreements with hirers made – No reasonable excuse or mitigation of misdeclaration penalties – Appeals dismissed

Citations:

[2007] UKVAT V20185

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258989

VAT – SECURITY – REQUIREMENT FOR – director of Appellant previously involved in several companies which failed owing VAT – deterioration in payment record of Appellant – cheques in payment of VAT dishonoured – requirement for four month’s security on footing of monthly VAT returns found to be reasonable – appeal dismissed

Citations:

[2005] UKVAT V19314

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.238021

Reasonable excuse appeal

Citations:

[2005] UKVAT V19335

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.238045

Vat – Judicial Review – Whether Leasing of Cars To Employees Under Salary Sacrifice

Citations:

[2019] UKUT 170 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.639525

VAT – alternative assessments arising from disallowance of input tax – missing VAT invoices – whether HMRC should have accepted the alternative evidence of input tax put forward by Appellant – whether assessment made to best of officer’s judgement – appeal dismissed

Citations:

[2019] UKFTT 399 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.639129

VALUE ADDED TAX – default surcharge – return submitted one day late – with a penalty of pounds 277,185.00 proportionate – yes

Citations:

[2016] UKFTT 42 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.559885

ECJ Sixth VAT Directive – Taxable transactions – Definition of ‘economic activity’ Article 4(2) Allocation of rights making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.

Citations:

C-284/04, [2007] EUECJ C-284/04, [2006] EUECJ C-284/04

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 11 July 2022; Ref: scu.254424

VDT VAT – HARDSHIP – leave to appeal without payment or deposit of tax – business closed down – premises retained subject to large mortgage – premises let to fund mortgage – appellant working part time – no other assets – appeal allowed

Citations:

[2005] UKVAT V18931

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.223172

Judges:

Turner J

Citations:

[1996] EWHC Admin 400, [1996] STC 1016

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.657385

The Revenue appealed a decision of the VDT that it had jurisdiction to hear appeals on repayment of input tax claimed.
Held: The taxpayer did not have a right to appeal where there had been a delay. An appeal could only lie against a decision itself. Without the decision there was no jurisdiction.

Judges:

Warren J

Citations:

Times 14-Mar-2007, [2007] EWHC 1769 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Mobilx Ltd v Revenue and Customs VDT 6-Oct-2006
VDT STRIKE-OUT – whether tribunal has jurisdiction to entertain an appeal as to the amount of input tax reclaimable when HMRC reserve their position as to whether they will admit the reclaim in whole or in part – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 10 July 2022; Ref: scu.251429

VDT ZERO-RATING – Food – Fruit bars – Whether confectionery so excluded from zero-rating – Manufacture involved neither sweetening nor cooking – Tangy taste – Popcorn House Ltd [1968] 3 All ER 782 per Lawton J applied – VATA 1994 Sch 8, Group 8, item 1, excepted item 2 – Appeal allowed

Citations:

[2007] UKVAT V20072

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.250521

Reasonable excuse appeal against surcharge.

Citations:

[2007] UKVAT V20064

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.250529

Reasonable excuse appeal

Citations:

[2007] UKVAT V20024

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249991

Notice of requirement to give security – Subsequent payments – Reasonableness of notice – Appeal dismissed

Citations:

[2007] UKVAT V20029

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249987

VDT DEFAULT SURCHARGE – whether effect of divorce constituted reasonable excuse – no

Citations:

[2006] UKVAT V19962

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249805

VDT VAT: INPUT TAX – Appellant) claimed input tax on supplies of antique jewellery – the supplies not evidenced by a valid VAT invoice – Appellant produced no alternative evidence to substantiate his input tax claims – no jurisdiction to entertain a misdirection claim – unjust enrichment irrelevant – Appeal dismissed

Judges:

Michael Tildesley C

Citations:

[2006] UKVAT V19922

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.249828

Appeal against surcharge assessment

Citations:

[2006] UKVAT V19938

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.249804