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
Malcolm Gammie CBE QC
[2007] UKVAT V20361
Updated: 12 July 2022; Ref: scu.262517
VDT ZERO-RATING – Construction of building – Dwelling house – Self-build construction of house for own occupation – Defective plasterwork installed by contractor – Complete replacement plastering required – Whether supply of new plastering service after ‘Certificate of Completion’ a supply in the course of construction of a new dwelling – Yes – Whether that supply was for the reconstruction or alteration of an existing building – No – VAT Act Sch. 8 Group 5 It. 2 and Note (16) – Appeal allowed
[2007] UKVAT V20426
Updated: 12 July 2022; Ref: scu.262553
REGISTRATION – Refusal – Mobile telephones – Sale by unregistered trader stated to be ‘subject to a valid VAT number’ – Payment made by customer and delivery taking place without any VAT number – Amount paid well above VAT threshold – Whether a supply by trader of the mobile phones – yes – Whether trader should have been registered – Yes – Appeal allowed – VAT Act 1994 Schedule 1 para 1
[2007] UKVAT V20467
England and Wales
Updated: 12 July 2022; Ref: scu.262548
Value Added Tax – Default Surcharge – Delay occasioned by bad debts constituting 12% of the Appellant’s turnover for the relevant VAT period in which there was also a seasonal down-turn in business and a strain on cash-flow through business expansion – Appeal Dismissed
[2007] UKVAT V20465
England and Wales
Updated: 12 July 2022; Ref: scu.262562
Reasonable excuse – Appeal against surcharge assessments
[2007] UKVAT V20483
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
[2007] UKVAT V20454
Updated: 12 July 2022; Ref: scu.262529
VALUE ADDED TAX – Place of supply of services – Recipient in Japan – Whether Appellants’ services were consultancy services – Yes – Appeal allowed – VATA 1994 s.7(10) and (11) and Sch 5 section 8 para 3; VAT (Place of Supply of Services) Order 1992 SI 1992/3121 Art 6
[2007] UKVAT V20466
England and Wales
Updated: 12 July 2022; Ref: scu.262535
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.
Michael Tildesley C
[2007] UKVAT V20495
Updated: 12 July 2022; Ref: scu.262588
Appeal against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse.
[2007] UKVAT V20418
Updated: 12 July 2022; Ref: scu.262557
VAT – default surcharge – reasonable excuse – effect of reasonable excuse for an earlier unappealed surcharge on the amount of a surcharge assessment under appeal – whether section 59(7) and (8) prevents a tribunal from considering defaults other than the one directly occasioning the surcharge assessment under appeal or one within Section 59(8)(b) as regards the appealed surcharge- held: earlier defaults could be considered – appeal allowed in part.
[2007] UKVAT V20468
England and Wales
Updated: 12 July 2022; Ref: scu.262520
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
[2007] UKVAT V20427
Updated: 12 July 2022; Ref: scu.262514
VAT – assessment – best judgment – computation by HMRS based on mark-up – burden of proof on Appellant – evidence of misappropriation – determination of assessment
[2007] UKVAT V20348
Updated: 12 July 2022; Ref: scu.262419
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
[2007] UKVAT V20332
England and Wales
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.
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.
[2007] UKVAT V20355
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
Colin Bishopp (Chairman)
[2007] UKVAT V20379
England and Wales
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
[2007] UKVAT V20357
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
[2007] UKVAT V20314
Updated: 12 July 2022; Ref: scu.262421
Reasonable excuse appeal
[2007] UKVAT V20327
Updated: 12 July 2022; Ref: scu.262408
Reasonable excuse appeal
[2007] UKVAT V20371
Updated: 12 July 2022; Ref: scu.262447
VDT VALUE ADDED TAX – franchised supply of nursing staff and unqualified staff – whether supply of staff or services – supply of staff – whether supply of unqualified staff amounts to ‘welfare services’ under Group 7 Schedule 9 item 9 (b) – no – case dismissed
[2007] UKVAT V20316
Updated: 12 July 2022; Ref: scu.262410
ECJ Taxation – VAT Council Directive 77/388/EEC Deduction of input tax Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of the input tax between economic and non-economic activity.
C-437/06, [2007] EUECJ C-437/06 – O
European
See Also – Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen ECJ 13-Mar-2008
ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 July 2022; Ref: scu.262101
reasonable excuse appeal
[2005] UKVAT V19279
England and Wales
Updated: 12 July 2022; Ref: scu.238011
[2003] EWCA Civ 257
England and Wales
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
[2019] UKUT 201 (TCC)
England and Wales
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
[2019] UKFTT 410 (TC)
England and Wales
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
[2013] UKFTT 78 (TC)
England and Wales
Updated: 12 July 2022; Ref: scu.472298
Appeal against the disallowance by HMRC of input tax totalling pounds 5,516.48 claimed by the Appellant on their VAT return – appeal allowed in part
[2011] UKFTT 797 (TC)
England and Wales
Updated: 12 July 2022; Ref: scu.450945
VAT default surcharge – reasonable excuse – error by another – appeal dismissed
[2011] UKFTT 788 (TC)
England and Wales
Updated: 12 July 2022; Ref: scu.450939
Allegation of carousel VAT fraud.
Hodge J
[2005] EWHC 1 (QB), [2005] STI 105, [2005] BTC 5273, [2005] STC 637, [2005] BVC 304
England and Wales
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.
Chadwick LJ, Laws LJ, Evans-Lombe J
[2007] EWCA Civ 965, Times 10-Oct-2007, [2008] STC 59
Council Directive 77/388/EEC 17
England and Wales
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 . .
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.
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
C-277/05, [2006] EUECJ C-277/05
European
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.
Updated: 11 July 2022; Ref: scu.259234
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
[2007] UKVAT V20246
Updated: 11 July 2022; Ref: scu.259010
VDT VAT – deduction of input tax – leasing of cars within UK by German subsidiary company – cars purchased within UK, remaining there and subject to VAT in UK – leasing deemed to be supply of services in Germany for UK tax purposes – no VAT exigible in Germany on these payments – whether input tax on purchase of motor cars deductible – Sixth Directive, Article 17 – Sections 24, 26, VATA – whether deduction precluded by abusive practice – appeal allowed.
[2007] UKVAT V20267
England and Wales
At VDT (1) – RBS Deutschland Holdings Gmbh v Customs and Excise VDT 16-Nov-2004
VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with . .
At VDT (2) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 3-May-2005
VDT Applications – opposed motion to sist part of the proceedings in the appeal pending an ECJ Decision: Application for an order for disclosure of documents – necessity of documents, relevance to issue . .
At Inner House – Revenue and Customs v RBS Deutschland Holdings Gmbh SCS 13-Jan-2006
SCS The taxpayer, a German subsidiary of a UK bank, carried on a banking and leasing business in Germany. It did not have a place of establishment in the UK. It was registered in the UK for VAT as a . .
At VDT (3) – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 30-Sep-2010
ECJ Opinion – Interpretation of Article 17(3)(a) of the Sixth VAT Directive – Transactions carried out with the sole aim of obtaining a tax advantage – Provision of vehicle leasing services in the United Kingdom . .
At VDT (3) – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 22-Dec-2010
ECJ Sixth VAT Directive – Right to deduction – Purchase of vehicles and use for leasing transactions – Differences between the tax regimes of two Member States – Prohibition of abusive practices
‘taxable . .
Lists of cited by and citing cases may be incomplete.
Updated: 11 July 2022; Ref: scu.259029
Reasonable excuse appeal
[2007] UKVAT V20254
Updated: 11 July 2022; Ref: scu.259025
Reasonable Excuse appeal
[2007] UKVAT V20274
Updated: 11 July 2022; Ref: scu.259056
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
[2007] UKVAT V20230
England and Wales
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
[2007] UKVAT V20275
Updated: 11 July 2022; Ref: scu.259033
Reasonable excuse appeal against surcharge assessment.
Lady Mitting
[2007] UKVAT V20276
Updated: 11 July 2022; Ref: scu.259017
Appeal against a surcharge of 10 per cent
[2007] UKVAT V20256
Updated: 11 July 2022; Ref: scu.259023
VDT VALUE ADDED TAX – restaurant – alleged suppression of takings – observations by HMRC officers – whether conclusions made from observations reasonable – yes – no evidence to undermine assessments – appeal dismissed.
PENALTY – dishonest evasion – whether dishonesty established – no other explanation of conduct offered – appeal dismissed
[2007] UKVAT V20239
England and Wales
Updated: 11 July 2022; Ref: scu.259035
Hardship – hardship not established – appeal dismissed
[2007] UKVAT V20236
England and Wales
Updated: 11 July 2022; Ref: scu.259001
Appeal against surcharge assesment — dismissed – no reasonable excuse
[2007] UKVAT V20192
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
[2007] UKVAT V20185
Updated: 11 July 2022; Ref: scu.258989
VDT REFERENCE TO ECJ – Questions to be referred – Scope of questions in context of issues in the appeal – European Communities Act 1972, s 3(1)
Angus Nichol C
[2007] UKVAT V20211
European Communities Act 1972 3(1)
Updated: 11 July 2022; Ref: scu.258965
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).
[2007] UKVAT V20199
Updated: 11 July 2022; Ref: scu.258985
Appeal against surcharge assessment – reasonable excuse appeal.
[2007] UKVAT V20197
Updated: 11 July 2022; Ref: scu.258966
Reasonable excuse appeal
[2007] UKVAT V20201
England and Wales
Updated: 11 July 2022; Ref: scu.258990
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
[2007] UKVAT V20277
Updated: 11 July 2022; Ref: scu.258999
Default surcharge – reasonable excuse appeal.
[2007] UKVAT V20209
Updated: 11 July 2022; Ref: scu.258994
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.
[2007] UKVAT V20184
Updated: 11 July 2022; Ref: scu.258981
Reasonable excuse appeal
[2005] UKVAT V19335
England and Wales
Updated: 11 July 2022; Ref: scu.238045
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
[2005] UKVAT V19314
England and Wales
Updated: 11 July 2022; Ref: scu.238021
CUSTOMS DUTY, IMPORT VAT – appeals against post clearance demand notes – whether appeals late – whether FTT erred in giving permission to bring late appeals
[2019] UKUT 143 (TCC)
England and Wales
Updated: 11 July 2022; Ref: scu.639520
Vat – Judicial Review – Whether Leasing of Cars To Employees Under Salary Sacrifice
[2019] UKUT 170 (TCC)
England and Wales
Updated: 11 July 2022; Ref: scu.639525
VALUE ADDED TAX — construction of new building and partial demolition and reconstruction of existing building – one building or two – single supply or two separate supplies – whether supplies made for consideration constituting an economic activity – appeal refused
[2019] UKUT 173 (TCC)
England and Wales
Updated: 11 July 2022; Ref: scu.639523
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
[2019] UKFTT 399 (TC)
England and Wales
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
[2016] UKFTT 42 (TC)
England and Wales
Updated: 11 July 2022; Ref: scu.559885
The court considered the European principle of abuse of right.
Held: Lord Neuberger, delivering the leading judgment rejected the submission that the court was confined to considering the artificiality or purpose of each individual step, since these will commonly be individually unassailable but designed to produce the tax advantage in combination.
Waller LJ VP, Latham LJ, Lord Neuberger of Astbury
[2007] EWCA Civ 728
England and Wales
At CA – WHA Ltd and Another v Customs and Excise CA 14-May-2004
. .
At ChD – WHA Ltd and Another v Customs and Excise ChD 28-Feb-2003
The taxpayer appealed against a finding that it was unable to recover input VAT in its transactions. A scheme had been devised for the processing of claims and repairs in motor vehicle accidents.
Held: (1) WHA could treat the VAT payable on . .
Appeal from – WHA Ltd and Another v Revenue and Customs SC 1-May-2013
The Court was asked as to the effectiveness of a scheme, known as Project C, designed to minimise the overall liability to VAT of a group of companies involved in motor breakdown insurance.
Held: The court dismissed WHA’s appeal. There had . .
Approved – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.
Updated: 11 July 2022; Ref: scu.258303
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.
C-284/04, [2007] EUECJ C-284/04, [2006] EUECJ C-284/04
European
Updated: 11 July 2022; Ref: scu.254424
ECJ Sixth VAT Directive Taxable transactions Definition of ‘economic activity’ Article 4(2) Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.
Times 03-Jul-2007, C-369/04, [2007] EUECJ C-369/04, [2006] EUECJ C-369/04
Updated: 11 July 2022; Ref: scu.254397
Revenue’s application for extension of time to appeal against order of VAT and Duties Tribunal.
Morgan J
[2007] EWHC 1329 (Ch)
England and Wales
Updated: 11 July 2022; Ref: scu.253581
The court considered the company’s liability to VAT on cars on sales under an advertising promotion offering cars with ‘free insurance cover and free breakdown service from the RAC.’
Sir Donal Ratee
[2007] EWHC 1014 (Ch)
England and Wales
Updated: 11 July 2022; Ref: scu.252307
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
[2005] UKVAT V18931
England and Wales
Updated: 11 July 2022; Ref: scu.223172
Turner J
[1996] EWHC Admin 400, [1996] STC 1016
England and Wales
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.
Warren J
Times 14-Mar-2007, [2007] EWHC 1769 (Ch)
England and Wales
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.
Updated: 10 July 2022; Ref: scu.251429
ECJ VAT Exemptions – Teaching staff made available for consideration by one educational establishment to another Tuition provided to students in an educational establishment, by an independent teacher paid by the establishment.
[2007] EUECJ C-434/05 – O, [2007] EUECJ C-434/05
European
Updated: 10 July 2022; Ref: scu.251133
VDT Single or multiple supplies – Customers receiving handbook and literature on registration with weighing and talks at meeting for registration fee and meeting fee – Registered customers entitled to attend and weigh-in at weekly meetings for fee at each meeting – Ruling by Customs that single standard rated supplies – Held that separate zero-rated supplies and standard rated supplies on registration and at each meeting – College of Estate Management [2005] STC 1597 considered – Levob, ECJ [2006] STC 766 applied – Appeal allowed
Wallace
[2007] UKVAT V20038
England and Wales
Updated: 10 July 2022; Ref: scu.250532
Reasonable excuse appeal against surcharge.
[2007] UKVAT V20064
Updated: 10 July 2022; Ref: scu.250529
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
[2007] UKVAT V20072
Updated: 10 July 2022; Ref: scu.250521
Longmore LJ, Laarwence Collins LJ
[2007] EWCA Civ 218
England and Wales
Updated: 10 July 2022; Ref: scu.250039
[2007] UKVAT V20018
England and Wales
Updated: 10 July 2022; Ref: scu.249996
[2007] UKVAT V20031
England and Wales
Updated: 10 July 2022; Ref: scu.249993
[2007] UKVAT V20025
England and Wales
Updated: 10 July 2022; Ref: scu.249988
[2007] UKVAT V20032
England and Wales
Updated: 10 July 2022; Ref: scu.249997
[2007] UKVAT V20030
England and Wales
Updated: 10 July 2022; Ref: scu.249998
[2007] UKVAT V20027
England and Wales
Updated: 10 July 2022; Ref: scu.249994
[2007] UKVAT V20023
England and Wales
Updated: 10 July 2022; Ref: scu.249986
Reasonable excuse appeal
[2007] UKVAT V20024
England and Wales
Updated: 10 July 2022; Ref: scu.249991
[2007] UKVAT V20026
England and Wales
Updated: 10 July 2022; Ref: scu.249995
Notice of requirement to give security – Subsequent payments – Reasonableness of notice – Appeal dismissed
[2007] UKVAT V20029
England and Wales
Updated: 10 July 2022; Ref: scu.249987
Reasonable excuse appeal
[2007] UKVAT V20022
England and Wales
Updated: 10 July 2022; Ref: scu.249999
[2007] UKVAT V20019
England and Wales
Updated: 10 July 2022; Ref: scu.249990
[2007] UKVAT V20021
England and Wales
Updated: 10 July 2022; Ref: scu.249989
[2007] UKVAT V19750
England and Wales
Updated: 10 July 2022; Ref: scu.250000
[2007] UKVAT V20028
England and Wales
Updated: 10 July 2022; Ref: scu.249992
Appeal against surcharge assessment
[2006] UKVAT V19938
Updated: 10 July 2022; Ref: scu.249804
Appeal against surcharge assessment
[2006] UKVAT V19931
Updated: 10 July 2022; Ref: scu.249803
Reasonable excude appeal against surcharge.
[2006] UKVAT V19952
England and Wales
Updated: 10 July 2022; Ref: scu.249825
Appeal against a decision of the Respondents with respect to a surcharge assessment
[2006] UKVAT V19926
Updated: 10 July 2022; Ref: scu.249822
Reasonable excuse appeal
[2006] UKVAT V19932
Updated: 10 July 2022; Ref: scu.249820