VDT REGISTRATION – Underdeclaration – Suppression of takings – Calculation of suppressed takings – Compulsory registration – Effective date of registration – Whether mitigation allowed – No – Penalty for belated registration – Appeal dismissed – VATA 1994, ss 73(1), 67
[2003] UKVAT V18445
England and Wales
Updated: 28 June 2022; Ref: scu.221156
VAT zero-rating
[2003] UKVAT V18148
Updated: 28 June 2022; Ref: scu.221161
VDT ASSESSMENT – Over-claimed input tax – Work done to a listed building – Whether alteration or repair – Part of work related to private house – Whether VAT reasonable
LEGAL COSTS – Appellants ordered by court to pay building societies costs including VAT – Whether that VAT recoverable in hands of the Appellants – Civil Procedure Rules 1998 considered – Appeal dismissed
[2004] UKVAT V18444
England and Wales
Updated: 28 June 2022; Ref: scu.221149
VDT INPUT TAX – Motor vehicle – Commissioner accept intended to be used for business purposes only – Whether Appellant intended to make it available for private use where insured for private use and kept on Appellant’s domestic premises – Upton followed -Appeal allowed
Gort C
[2003] UKVAT V18302
Updated: 28 June 2022; Ref: scu.221248
VDT INPUT TAX – disallowed – Appellant registered in 2002 – only work done by him before April 2004 was repair and maintenance to his home which was owned jointly by himself and his wife -the Appellant did not render any invoices for these supplies but claimed input tax credit in respect of supplies made to him – whether supplies made to him were used for the purpose of any business carried on by him – no – appeal dismissed VATA 1994 S 24(1)
[2004] UKVAT V18872
Updated: 28 June 2022; Ref: scu.221130
VDT EXEMPTION – school granting peppercorn lease of site for proposed new building – lessee and constructor of school building entering into two licences to school and to associated partnership – whether exempt as leasing or letting of building – Article 13B Sixth Directive – Maierhofer (ECJ decision in Case C-315/00) considered – whether essential features of two separate licences together constitute joint leasing or letting of new school building – yes – appeal dismissed
[2003] UKVAT V18130
Cited – Maierhofer v Finanzamt Augsburg-Land ECJ 16-Jan-2003
ECJ Sixth VAT Directive – Exemptions – Letting of immovable property – Prefabricated building which can be dismantled and reassembled . .
Lists of cited by and citing cases may be incomplete.
Updated: 28 June 2022; Ref: scu.221162
VDT VAT – partial exemption and out-of-country supplies – relationship of methods of attributing residual input tax – Preliminary issues: (1) whether Commissioners had power under para 1(1) Schedule 11 VATA 1994 a. to conclude agreement with appellant as to manner of attributing supplies within reg 103(1) of VAT Regulations 1995; and b. to embody such agreement in letter together with approval of partial exemption special method within reg 102(1) (2) whether letter provided for manner of attributing supplies within reg 103(1) falling outside scope of that regulation.
[2004] UKVAT V18842
Updated: 28 June 2022; Ref: scu.221095
The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred.
Held: If the claim had been with section 80 and the regulations, it would now be time barred, but the non-exercise of a right to make a deduction, did not create a payment to the Commissioners of an amount which was not due to them. The claim was within the regulation, but not the section, and was not time barred.
Neuberger J
Gazette 01-Nov-2001
Value Added Tax Regulations 1995 (1995/2518) reg 29, Value Added Tax Act 1994 80 80(4)
England and Wales
Updated: 28 June 2022; Ref: scu.166724
Although the VAT regime required all commercial enterprises to issue VAT invoices in a timely way, that is not sufficient, of itself, to create an implied term into contracts between businesses, that invoices should be issued in a way which would comply with that obligation. A declaration could not be granted, if all other associated claims had failed.
Mr Justice Ferris
Times 11-Sep-2001, Gazette 20-Sep-2001
VAT Regulations 1995 (1995 No 2518) 13(1)
England and Wales
Applied – Society of Lloyds v Clementson, Same v Mason ComC 11-Jan-1994
An undertaking given on joining Lloyds is a sufficiently binding contract. . .
Cited – Hughes and Hughes v Greenwich London Borough Council CA 1992
The applicant was headmaster of a boarding school. The contract of employment did not require him to occupy the house, but a new house was built for the headmaster and he moved into it. It was not necessary for him to occupy the house for his . .
Cited – Earl of Dysart v Hammerton and Co CA 1914
. .
Lists of cited by and citing cases may be incomplete.
Updated: 28 June 2022; Ref: scu.166156
VAT – Transfer of a going concern – Section 49 VATA 1994 – Assets and premises reverting to landlord on termination of tenancy – The only assets actually transferred being minor –
Held: not a transfer of a going concern
[2008] UKVAT V20563
England and Wales
Updated: 28 June 2022; Ref: scu.264555
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 potentially conflicting interests could or should be joined together at the instance of the Respondents – practical difficulties – whether appeal should be transferred so that the London Tribunal could consider joining it – application refused.
[2004] UKVAT V18840
England and Wales
At VDT (1) – 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 VDT (1) – 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 (1) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 24-Jul-2007
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 . .
At VDT (1) – 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 (1) – 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: 27 June 2022; Ref: scu.220411
Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was andpound;125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should have been charged, and on a VAT inclusive price of andpound;250,000. The taxpayer appealed.
Held: A transfer of an interest in land is an exempt supply for VAT purposes unless the owner has waived exemption. The partnership had waived exemption. The transfer was not of the interest only of the retiring partner. The form as used was not the sole determinant of the issues. Given the circumstances, the tribunal was free to find as it had.
Kay, Lord Justice Kay Lord Justice Mummery The Honourable Mr Justice Gage
[2004] EWCA Civ 1591, Times 06-Dec-2004
England and Wales
Appeal from – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Cited – Commissioners of Customs and Excise v Reed Personnel Services Ltd QBD 13-Apr-1995
A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal . .
Appealed to – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Lists of cited by and citing cases may be incomplete.
Updated: 27 June 2022; Ref: scu.220223
Where the substance of a transaction was merely that premises were made available under a licence for occupation, rather than for the provision of services, a licence to occupy premises could be treated as a letting for the purpose of the Sixth Directive.
C-284/03, [2004] EUECJ C-284/03, Times 25-Nov-2004
European
Cited – Stichtung ‘Goed Wonen’ and others v Staatssecretaris van Financien ECJ 4-Oct-2001
A letting for the purpose of the VAT directive was essentially ‘the conferring by a landlord on a tenant for an agreed period and in return for payment of the right to occupy property as if that person were the owner and to exclude any other person . .
Cited – Blasi v Finanzamt Munchen ECJ 12-Feb-1998
ECJ Article 13.B(b)(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes may be construed as meaning that the provision of short-term accommodation for . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 June 2022; Ref: scu.219715
[2004] EWCA Civ 1527
England and Wales
Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996
A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 June 2022; Ref: scu.219477
The Commissioners appealed from a finding that the Association was entitled to the benefit of an exemption from VAT under Schedule 6 of the 1983 Act
Hobhouse, Pill, Mummery LJJ
[1998] BTC 5003, [1998] STC 111, [1997] CA Civ 2809, [1998] BVC 21
England and Wales
Updated: 27 June 2022; Ref: scu.143208
Appeal against an order refusing to vary a restraint and disclosure order made under the Criminal Justice Act 1988 by the deletion of a paragraph from it. The restraint order was made in the usual form on application and undertakings by HM Customs and Excise, on the basis that the appellant was involved in laundering proceeds of crime, more particularly, substantial VAT fraud.
[2002] EWCA Civ 562
England and Wales
Updated: 23 June 2022; Ref: scu.217055
The taxpayer sought to recover tax it had paid on VAT on rents. It had sublet and at first not charged VAT, but later changed its mind and charged VAT. The Commissioners objected to the reclaim for the earlier period.
Held: The tribunal’s conclusion was that the direct and immediate link which was required was missing, but the direct and immediate link was not missing. It considered that the quarterly rental payments which RSA made during the vacant unelected periods secured for it a series of separate inputs, each of which lasted for only three months. The court did not accept this analysis. RSA’s superior lease of each property was one input, not a multiplicity of separate short-term inputs, and all RSA’s payments of rents (including service charge rents) during the vacant unelected periods were cost components of the input.
Park J
[2000] STC 033
England and Wales
Cited – B J Rice and Associates (A Firm) v Commissioners of Customs and Excise CA 14-Feb-1996
Liability for VAT was determined at date of supply of services not date of bill. . .
Appeal from – Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc CA 9-Oct-2001
The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 June 2022; Ref: scu.182509
The respondents were engaged in procuring sex for others. The appellants sought to make them subject to VAT. The Tribunal had concluded that the respondents’ business was unlawful and was outside the VAT scheme altogether. Not all the respondent’s business would be unlawful.
Held: The Sixth Directive purposes harmonisation of VAT, on the principle of fiscal neutrality. That precludes a generalised differentiation between lawful and unlawful transactions, except where, because of the special characteristics of certain products, all competition between a lawful economic sector and an unlawful sector is precluded. That had been ignored by the Tribunal. Illegal trading activity could be liable to VAT. Where there was competition between lawful and unlawful trades, for example with counterfeit goods, it would create an advantage to the criminal to exempt them from VAT. Appeal allowed.
Justice Jacob
Gazette 11-Apr-2002, [2002] EWHC 156 (CH)
England and Wales
Updated: 23 June 2022; Ref: scu.167637
The taxpayers had challenged an assessment to VAT saying that they were not actually partners in the company assessed. The revenue countered to say that they had signed the registration form to say that they were partners. The revenue now appealed a decision in the taxpayers’ favour.
Held: The appeal failed. The partners were partners at common law or under the 1890 Act only. S45 of the 1994 Act required an actual partnership. The holding themselves out as partners when signing the VAT registration form was not sufficient to make them partners.
Patten J
Times 29-Aug-2006
Partnership Act 1890 14, Value Added Tax Act 1994 45(1)
England and Wales
Cited – In re C and M Ashberg 17-Jul-1990
An estoppel by representation could not be used to establish satisfaction of a stautory condition. . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 June 2022; Ref: scu.244744
FTTTx Value Added Tax – Penalty for late payment of Tax; whether failed direct debit on day payment due rectified the following morning constituted reasonable excuse – no. No reasonable excuse offered for failures in earlier quarters; appeal dismissed
[2014] UKFTT 37 (TC)
England and Wales
Updated: 23 June 2022; Ref: scu.519586
FTTTx Flat Rate Scheme – choice of category – catering or retail – definition of ‘catering’ – VAT Regulations 1995 regs. 55B and 55K – whether choice by taxpayer reasonable – guidance by HMRC – fairness of backduty assessment – appeal allowed in part
[2014] UKFTT 19 (TC)
England and Wales
Updated: 23 June 2022; Ref: scu.519584
FTTTx VAT – security – taxable person persistently paying late – no apparent arrears at date of decision but outstanding return – whether requirement justified – yes – appeal dismissed
[2013] UKFTT 715 (TC)
England and Wales
Updated: 23 June 2022; Ref: scu.519588
FTTTx VAT default surcharge – payment one day late – payment inadvertently made by BACS rather than FPS which delayed payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed
[2014] UKFTT 22 (TC)
England and Wales
Updated: 23 June 2022; Ref: scu.519567
FTTTx VALUE ADDED TAX – input tax – MTIC – spent convictions – whether evidence of spent convictions should be admitted – section 7(3) Rehabilitation of Offenders Act 1974 – whether justice cannot be done without admitting evidence of spent convictions – fraudulent evasion of VAT – contra-trading – whether the appellant knew or should have known that its transactions were connected to fraudulent evasion of VAT- yes – appeal dismissed
Guy Brannan J
[2013] UKFTT 719 (TC)
Rehabilitation of Offenders Act 1974 7(3)
England and Wales
Updated: 23 June 2022; Ref: scu.519589
FTTTX VAT – exempt supplies – supply of private tuition by an individual teacher acting independently – tuition in belly dance – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – taxpayer liable to register for VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed
[2014] UKFTT 7 (TC)
England and Wales
Updated: 23 June 2022; Ref: scu.519557
ECJ Tax provisions – Harmonization of laws – Turnover tax – Common system of value-added tax – Tax on the supply of goods within the territory of a Member State – Application to unlawful traffic in narcotic drugs – Not permissible – Criminal sanctions for offences – Powers of the Member States – Illegal supplies of amphetamines – Not liable to value-added tax
R-269/86, [1988] EUECJ R-269/86
Updated: 21 June 2022; Ref: scu.215628
ECJ Tax provisions – Harmonization of laws – Turnover tax – Common system of value-added tax – Tax on the supply of goods within the territory of a Member State – Application to unlawful traffic in narcotic drugs – Not permissible – Criminal sanctions for offences – Powers of the Member States – Policy of selective prosecution with regard to supplies of hemp-based drugs – Circumstance not justifying the imposition of tax.
R-289/86, [1988] EUECJ R-289/86
Updated: 21 June 2022; Ref: scu.215627
Refund of value added tax.
R-89/81, [1982] EUECJ R-89/81, [1983] 1 CMLR 73, [1982] ECR 1277
European
Cited – Airtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 June 2022; Ref: scu.215065
Sixth VAT Directive – Article 21(1)(c) – Persons liable to tax – Person mentioning the tax on an invoice – Tax paid in error by a non-taxable person and included in the invoice established by that person
JP Puissochet, P
C-79/02, [2003] EUECJ C-79/02
Updated: 21 June 2022; Ref: scu.213881
Sixth VAT Directive – Article 21(1)(c) – Persons liable to tax – Person mentioning the tax on an invoice – Tax paid in error by a non-taxable person and included in the invoice established by that person
C-80/02, [2003] EUECJ C-80/02
Updated: 21 June 2022; Ref: scu.213882
Ferris J
[2002] STC 1332
England and Wales
Appeal from – Tesco Plc v Customs and Excise Commissioners CA 14-Oct-2003
The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT.
Held: Upon earning 150 loyalty points in a quarter, vouchers . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 June 2022; Ref: scu.187015
Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer.
The Hon Mr Justice Jacob
[2003] STC 1072
England and Wales
Cited – UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 June 2022; Ref: scu.185458
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.
Held: The tribunal was correct. There was no need to restrict the availability to wholly residential conversions, and such a reading would lead to absurdity. The conversion fell within the definition of the section to the extent described.
Mr Justice Peter Smith
Times 20-Jul-2002, [2002] EWHC 1421 (Ch), [2002] STC 1061
Value Added Tax Act 1994 35(1D)
England and Wales
Appealed to – 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 . .
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.
Updated: 21 June 2022; Ref: scu.174443
Lewison J
[2008] EWHC 3401 (Ch), [2009] STC 566, [2009] BTC 5237, [2008] STI 1151, [2009] BVC 236
England and Wales
Updated: 21 June 2022; Ref: scu.341723
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 rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not an eligible body – even if supply made still not an eligible body as single commercial operation – appeal dismissed
[2019] UKFTT 664 (TC)
England and Wales
See Also – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018
Vat – Reduced Rates : Other . .
Appeal from – 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 – . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 June 2022; Ref: scu.646875
Appeal from VAT penalty
[2019] EWCA Civ 554
England and Wales
Updated: 18 June 2022; Ref: scu.635246
Application for a protective costs order in proceedings which he has commenced against Uber London Limited regarding the duty if such to provide a VAT invoice.
[2019] EWHC 391 (Ch)
England and Wales
Updated: 18 June 2022; Ref: scu.634780
Vat – Reduced Rates : Other
[2018] UKFTT 28 (TC)
England and Wales
Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019
Value Added Tax – Application Under Section 85B of Vata 1994 . .
See Also – 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.
Updated: 18 June 2022; Ref: scu.604363
Rimer LJ
[2009] EWHC 586 (Ch), [2009] PTSR 1485, [2009] STI 691, [2009] BVC 684, [2009] STC 1098
England and Wales
Updated: 18 June 2022; Ref: scu.464671
FTTTx Value Added Tax – Place of Supply – Provision of information by a partnership providing information to non-UK tour firms about the tours and accommodation provided to those customers – single or multiple supplies – Appeal dismissed.
[2010] UKFTT 363 (TC)
England and Wales
Updated: 18 June 2022; Ref: scu.422345
FTTTx Value Added Tax – Repayment Supplement. Value Added Tax Act s79. Whether period exceeded or covered by period for raising and answering of reasonable inquiries – meaning of inquiry – determining period of inquiry. Whether supplement due. Appeal allowed.
[2010] UKFTT 335 (TC)
England and Wales
Updated: 18 June 2022; Ref: scu.422334
VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed
[2010] UKFTT 353 (TC)
England and Wales
Updated: 18 June 2022; Ref: scu.422330
FTTTX VAT – electronic lottery ticket vending machine (ELTVM) – Group 4, Sch 9 Value Added Tax Act 1994 – whether a ‘gaming machine’ – whether takings are exempt supplies within Item 2, Group 9.
[2010] UKFTT 292 (TC)
England and Wales
Updated: 18 June 2022; Ref: scu.422329
VAT – Independently carrying on an economic activity – Article 4 Sixth Directive – Bound by employment contract – Or employment relationship regarding working conditions, remuneration, employer’s liability – Whether driver working for taxi firm was independent
VAT – Registered person – Whether Appellant provided services in partnership or on his own account
[2008] UKVAT V20665
England and Wales
Updated: 18 June 2022; Ref: scu.272948
Two complaints. Both related to the conduct of the Respondents over the last two or three years in particular:-
(i) despite his earlier requests to be put on the flat rate scheme, the Respondents had not until March 2007 permitted him to operate under the scheme. Had they done so he says that he would not have had many of the problems with his VAT compliance which in fact had arisen;
(ii) when he had got into financial difficulties he had sought the agreement of the Respondents to payment by instalments. The Respondents had rejected his suggestions but had made no alternative proposals. Instead they had proceeded to commence insolvency proceedings
[2008] UKVAT V20538
England and Wales
Updated: 18 June 2022; Ref: scu.264441
Vat – Input Tax : Other
[2019] UKFTT 218 (TC)
England and Wales
Updated: 17 June 2022; Ref: scu.635785
Vat – Input Tax : Other
[2019] UKFTT 176 (TC)
England and Wales
Updated: 17 June 2022; Ref: scu.635777
VALUE ADDED TAX – Points based loyalty programme – whether operator of programme receives services from third parties who provide rewards under the programme – whether payments third party consideration for provision of rewards – appeal dismissed
[2019] UKUT 18 (TCC)
England and Wales
Updated: 17 June 2022; Ref: scu.635218
Vat on import – application for simplified imports vat accounting – whether refusal reasonable – yes – VATA 1994, section 16 (1), article 225 of council regulation 2913/92/eec, and regulation 121b of the vat regulations 1995 as amended – appeal refused
[2014] UKFTT 339 (TC)
England and Wales
Updated: 17 June 2022; Ref: scu.525338
VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – D S Bahia, managing director, and his witness Mr Ranjit Singh the company secretary failed to appear- Mr Bahia on the grounds of ill-health and Mr Singh because he no longer worked for the appellant- Mr Bahia appealed the appellant’s two repayment claims for the periods 04/06, and 06/06 in the sums of pounds 2,552,542.88 and pounds 7,300,683.47 respectively-repayment refused on the basis that the appellants knew or ought to have known that the transactions were part of an MTIC fraud-appeal dismissed with costs.
[2014] UKFTT 546 (TC)
England and Wales
Updated: 17 June 2022; Ref: scu.526900
VALUE ADDED TAX – default surcharge – whether reasonable excuse for late payment – no – whether penalty disproportionate – no
[2014] UKFTT 377 (TC)
England and Wales
Updated: 17 June 2022; Ref: scu.525320
Reasonable excuse appeal
[2008] UKVAT V20879
England and Wales
Updated: 17 June 2022; Ref: scu.301859
Value Added Tax – Partial Exemption : Costs Associated With Marketing
[2019] UKFTT 172 (TC)
England and Wales
Updated: 14 June 2022; Ref: scu.635768
Vat – Penalties : Default Surcharge
[2019] UKFTT 178 (TC)
England and Wales
Updated: 14 June 2022; Ref: scu.635769
VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A)
[2019] UKUT 100 (TCC)
England and Wales
Updated: 14 June 2022; Ref: scu.635230
VAT – Exemption for welfare services – Item 9 Group 7 Sch 9 VATA – Respondents providing day care services in England and not state-regulated – whether Item 9 breaches fiscal neutrality on basis that providers of day care services in Scotland and Northern Ireland are state-regulated and their supply of services exempt – whether Respondents’ supply of services exempt – no breach of fiscal neutrality
[2019] UKUT 2 (TCC)
England and Wales
Updated: 14 June 2022; Ref: scu.635219
Value Added Tax – Application Under Section 85B of Vata 1994
[2019] UKUT 77 (TCC)
England and Wales
Appeal from – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018
Vat – Reduced Rates : Other . .
Lists of cited by and citing cases may be incomplete.
Updated: 14 June 2022; Ref: scu.635228
VAT – DO IT YOURSELF BUILDERS SCHEME – Did the planning permission prohibit the separate use and disposal of the property – No – Was the construction carried out in the course or furtherance of a business – No – Appeal Allowed
[2010] UKFTT 476 (TC)
England and Wales
Updated: 14 June 2022; Ref: scu.426538
VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissed
CIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value Added Tax Act 1994, s.60(1) – Appeal dismissed
[2006] UKVAT V19527
Value Added Tax Act 1994 60(1) 73(1)
England and Wales
Updated: 14 June 2022; Ref: scu.241234
VAT – claim in respect of overpayment of output tax – whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration, as appellant argued, rather than funding with conditions – held supply of services for consideration – whether HMRC entitled to set-off input tax to extinguish repayment claim under s81(3A) VATA as interpreted in Birmingham Hippodrome – yes – appeal on consideration issue decision allowed – appeal against HMRC’s set-off of input tax dismissed.
[2020] UKUT 368 (TCC)
England and Wales
Updated: 14 June 2022; Ref: scu.657042
[2019] EWCA Civ 485
England and Wales
Updated: 13 June 2022; Ref: scu.634793
FTTTx Value Added Tax – Refund of VAT charged at wrong rate – reclaim by supplier out of time – S80 VATA 1994 – appellant can only claim refund charged VAT – S35 VATA 1994 – correct rate on conversion work and material of non-residential to residential building is 5% – that amount refunded – reasonable expectation argument a matter for judicial review – Appeal dismissed
[2010] UKFTT 432 (TC)
England and Wales
Updated: 13 June 2022; Ref: scu.426563
VAT – penalty under Schedule 24 Finance Act 2007 – inaccurate VAT return – mistake by Appellant’s temporary book-keeper – whether careless – yes. Whether prompted disclosure – yes – penalty assessed at 15% of potential lost revenue
[2010] UKFTT 466 (TC)
England and Wales
Updated: 13 June 2022; Ref: scu.426549
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to repayment.
The Hon Mr Justice Lightman
[2004] EWHC 2515 (Admin), Times 17-Nov-2004
England and Wales
Cited – Garage Molenheide and others v Belgische Staat ECJ 18-Dec-1997
ECJ Scope of directive – Right to deduction of VAT – Retention of balance of VAT due – Principle of proportionality. . .
Cited – Glaxo Group Ltd v Inland Revenue Commissioners CA 8-Jan-1996
A transfer pricing direction allowed the Inland Revenue to issue adjustments after 6 years. . .
Cited – Glaxo Group Ltd and Others v Inland Revenue Commissioners ChD 21-Nov-1995
A tax adjustment can be made by the Inland Revenue on an open assessment following transfer pricing enquiry and direction, even after many years. The court considered that the jurisdiction of the special and the general commissioners to determine . .
Cited – Regina v Commissioners of Customs and Excise ex parte Strangewood 1987
The court considered goods for export and their status as zero rated. . .
Cited – Regina (on the application of Deluni Mobile Limited) v Commissioners for Customs and Excise 2004
. .
Cited – Regina v Inland Revenue Commission ex parte Preston; In re Preston HL 1984
Duty of Fairness to taxpayer – Written Assurance
The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax.
Held: Where the . .
Cited – Commissioners for Customs and Excise v National Westminster Bank Plc ChD 29-Jul-2003
Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer. . .
Cited – Regina (on the application of Bond House Systems Limited) v Commissioners of Customs and Excise Admn 2002
The Administrative Court does not have and should not assume jurisdiction to carry out a review of a disputed claim for a repayment of input tax. . .
Cited – Commissioners for Customs and Excise v Rowland 1992
The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners. . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 June 2022; Ref: scu.219545
ECJ Opinion – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Concept of ‘abusive practice’ and ‘normal commercial operations’ – Transaction designed solely to obtain a tax advantage – Leasing and sub-leasing transactions intended to defer the payment of VAT – Redefinition of abusive practice
The taxpayer’s decision to take equipment on lease from an intermediate company rather than buy it outright was an ordinary commercial transaction. It was not abusive even though it was unusual for the taxpayer in question and was designed to obtain a tax advantage by spreading the liability to tax over a longer period. The choice between leasing and outright purchase was a choice accommodated by the scheme of the VAT legislation. The tax treatment of lease payments being a facility available under the legislation itself, resort to it could not be regarded as contrary to its purpose.
Mazak AG
C-103/09, [2010] EUECJ C-103/09
European
Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to . .
At VDT – Weald Leasing Ltd v Revenue and Customs VDT 6-Feb-2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with . .
Reference from – HM Revenue and Customs v Weald Leasing Ltd ChD 16-Jan-2008
. .
Opinion – HM Revenue and Customs v Weald Leasing (Taxation) ECJ 2-Dec-2010
ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT . .
Cited – 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: 13 June 2022; Ref: scu.425771
The issue by a company of shares is a supply of services for the purposes of VAT. The issue of shares was ‘something done’ by the company, as required by the Directive. The consideration received for such shares was part of the company’s turnover, and therefore a VATable supply.
Gazette 05-Apr-2001, Times 06-Mar-2001, [2001] EWCA Civ 1219, [2001] EWCA Civ 65
Sixth VAT Directive (77/388/EEC), Value Added Tax Act 1994
England and Wales
Updated: 11 June 2022; Ref: scu.200773
VAT – application by appellant for appeal to be allowed on ground of Customs failure to comply with agreed tribunal direction – appeal allowed
[2004] UKVAT V18735
England and Wales
Updated: 11 June 2022; Ref: scu.200590
VAT PENALTIES – whether the appellants partners in restaurant business – whether liable for penalty assessment – dishonest conduct for purpose of evading VAT found proved – appellants held to be responsible – assessment upheld and appeal dismissed
[2004] UKVAT V18731
England and Wales
Updated: 11 June 2022; Ref: scu.200595
ASSESSMENTS – whether made to best judgment – whether wrong in law and/or excessive
[2004] UKVAT V18732
England and Wales
Updated: 11 June 2022; Ref: scu.200593
reasonable excuse appeal
[2004] UKVAT V18730
England and Wales
Updated: 11 June 2022; Ref: scu.200591
reasonable excuse appeal
[2004] UKVAT V18729
England and Wales
Updated: 11 June 2022; Ref: scu.200594
Case Management
[2004] UKVAT V18734
England and Wales
Updated: 11 June 2022; Ref: scu.200592
VAT – assessments – observations and ‘test eats’ – average suppression rate calculated using average meal bill declared sales and observed sales – to best judgment – appeal dismissed
[2004] UKVAT V18736
England and Wales
Updated: 11 June 2022; Ref: scu.200589
VAT- ZERO RATED SUPPLY – PERSON WITH DISABILITY – supply of French doors and windows- was the supply connected with the service of zero rated construction works – no because the Respondents made an error in zero rating the construction works – Appeal dismissed ( paragraphs 6.5 and 6.9 VAT Notice 701/7).
[2004] UKVAT V18733
England and Wales
Updated: 11 June 2022; Ref: scu.200588
Liability for VAT on paying party as regards disbursements for expert reports.
[2019] EWCA Civ 547
England and Wales
Updated: 11 June 2022; Ref: scu.635245
VAT – security; Notice of Requirement; Schedule 11 para 4(2)(a) VATA; public law considerations; failure to consider relevant matters; disproportionate amount of security required; appeal allowed
[2014] UKFTT 271 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.525245
Value Added Tax – default surcharge – whether reasonable excuse for late payment – no – whether penalty disproportionate – no – appeal dismissed
[2014] UKFTT 310 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.525290
VAT – appellant licensed by ferry company to operate gaming machines and casino on board ferries – whether separate supplies of gaming machine and casino licence or single supply of gambling provision – separate supplies – place of supply – whether ships capable of being a ‘fixed establishment’ for purposes of determining place of supply – yes – whether ‘human resources’ for purposes of determining fixed establishment had to be employees of person receiving supply- no – casino areas on board ferries were fixed establishments for purpose of place of supply rules in relation to supply of casino licence – no fixed establishment on board ferries for purpose of place of supply in relation to gaming machine licence – appeal allowed in part
[2014] UKFTT 269 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.525246
VAT – Default surcharge – Reasonable excuse – Appeal dismissed
[2014] UKFTT 309 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.525283
VAT – Default Surcharge – No reasonable excuse – Appeal dismissed
[2014] UKFTT 287 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.525289
Income tax and VAT – back duty investigation – assessments for VAT and income tax on undeclared overseas interest and unexplained deposits in overseas bank account and associated penalties – on the facts, appeal allowed in part
[2014] UKFTT 210 (TC)
Updated: 11 June 2022; Ref: scu.525236
VAT – disallowance of claim for repayment of VAT – missing traders – source of goods not known – fraudulent failure of missing trader in chain to account for VAT – participation by claimant in fraudulent scheme to recover VAT – Kittel and Mobilx applied – appeal dismissed.
[2010] UKFTT 351 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.422315
VAT – input tax – attribution of input tax – Appellant making both exempt and taxable supplies -construction of new pitch – whether costs wholly attributable to the exempt supply of members’ subscriptions for playing rugby – no – expenditure on pitch directly linked with both exempt and taxable supplies – input tax should be treated as residual for the purposes of the partial exemption calculations
[2010] UKFTT 453 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.426565
INPUT TAX – MTIC – Disallowed purchases from authorised distributor – Mobilx Ltd v HMRC [2010] STC 1436 considered – No evidence of circularity of goods or money – Appeal allowed on facts
[2010] UKFTT 410 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.426548
VAT – MTIC fraud – application of the Kittel test as interpreted in Mobilx and Others v HMRC [2010] STC 1436 – Whether Appellant knew or ought to have known that its transactions were connected with a of fraudulent evasion of VAT – Appeal dismissed
[2010] UKFTT 486 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.426603
VAT – input tax – invalid invoices – no supporting evidence of the supplies having taken place – appeal dismissed
[2010] UKFTT 350 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.422313
VALUE ADDED TAX .75 unjust enrichment – claim for repayment of input tax without bringing the whole of output tax into account – whether permitted – no – repayment returns reduced to nil – whether justified – yes – appeal dismissed
[2010] UKFTT 493 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.426606
[2008] UKVAT V20827
England and Wales
Updated: 11 June 2022; Ref: scu.301804
VALUE ADDED TAX – D-I-Y Builders Scheme – rejection of part of claim due to some suppliers charging VAT at 17.5% instead 5% – Appellant given out of date notice by HMRC
[2010] UKFTT 344 (TC)
England and Wales
Updated: 11 June 2022; Ref: scu.422308
The court was asked as to the time available to a taxpayer to make a claim for repayment of under-deducted input tax under regulation 29.
Held: Though it might itself feel some discomfort at an earlier judgment interpreting a judgment of the European Court, the earlier decision was binding and must be followed. It would be wrong to allow an appeal when the corrrect procedure was for the European Court to be allowed to revisit its own decision. A reference back to the European court was ordered.
Chadwick LJ, Arden LJ, Smith LJ
Times 28-Jul-2006
Value Added Tax Regulations 1995 1995 No 2518) 29
England and Wales
Appeal from – Conde Nast Publications Ltd v Customs and Excise ChD 10-Jun-2005
. .
At VDT – Conde Nast Publications Ltd v Customs and Excise VDT 7-Dec-2004
VDT Value added tax – input tax – time limits – whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs CA 15-Feb-2006
The claimant sought repayment of VAT. The commissioners responded that there ws a three year cut off for reclaims.
Held: The introduction of the three year limit with no transitional provisions was in breach of Community law. . .
Lists of cited by and citing cases may be incomplete.
Updated: 11 June 2022; Ref: scu.244631
VDT VALUE ADDED TAX – input tax – architects’ services supplied to registered trader making exempt supplies – novation of architects’ agreements to builder – whether trader making taxable supply of architects’ services to builder – whether input tax on architects’ fee recoverable – no – appeal dismissed
[2004] UKVAT V18713
Updated: 11 June 2022; Ref: scu.200051
Lord Justice Ward Lord Justice Jacob
[2004] EWCA Civ 1020
England and Wales
Cited – Federation of Technological Industries and Others, Regina (on the Application Of) v Customs and Excise and Another Admn 18-Feb-2004
. .
Lists of cited by and citing cases may be incomplete.
Updated: 11 June 2022; Ref: scu.199798
VDT VALUE ADDED TAX – input tax – improbable claims – claims rejected in full even though some input tax credit likely to be appropriate – no evidence to support claim produced – whether rejection reasonable – yes – output tax admitted not to have been declared – further assessment reasonable – appeal dismissed
VALUE ADDED TAX – misdeclaration penalty – no grounds for mitigation advanced – appeal dismissed
[2004] UKVAT V18700
Updated: 11 June 2022; Ref: scu.199707
Appeal against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended.
Palmer TJ
[2004] UKVAT V18691
Value Added Tax Tribunals Rules 1986 82
Updated: 11 June 2022; Ref: scu.199708
ECJ Failure of a Member State to fulfil obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder secto
[2004] EUECJ C-381/01
European
Updated: 11 June 2022; Ref: scu.199449
Failure of a Member State to fulfil its obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector
C-463/02, [2004] EUECJ C-463/02
Updated: 11 June 2022; Ref: scu.199464