Category: VAT

Lunar Missions Ltd v Revenue and Customs (Vat – Consideration : Vouchers): FTTTx 4 Jan 2018

FTTTx VALUE ADDED TAX – payment for services in advance – tax point – section 6(4) VATA 1994 – whether amounting to prepayment – schedule 10A VATA 1994 – whether for face value voucher – if so, whether single purpose voucher

Citations:

[2018] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 April 2022; Ref: scu.602937

Caterpillar Financial Services sp Zoo: ECJ 20 Dec 2017

Principles, Objectives and Tasks of The Treaties – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemptions – Taxes levied in breach of EU law – Obstacles to the refund of an overpayment of VAT – Article 4(3) TUE – Principles of equivalence, effectiveness and sincere cooperation – Rights conferred on individuals – Expiry of the limitation period for the tax liability – Effects of a judgment of the Court – Principle of legal certainty)

Citations:

C-500/16, [2017] EUECJ C-500/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.602071

Avon Cosmetics (Value Added Tax (Vat) – Taxable Amount : Judgment): ECJ 14 Dec 2017

Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 11A(1)(a) – Taxable amount – Article 17 – Right to deduct – Article 27 – Special derogating measures – Decision 89/534/EEC – Marketing structure based on the supply of goods through non-taxable persons – Taxation on the open market value of the goods as determined at the final stage of the marketing chain – Inclusion of the costs incurred by those persons

Citations:

C-305/16, [2017] EUECJ C-305/16, [2017] WLR(D) 831, ECLI:EU:C:2017:970

Links:

Bailii, WLRD

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.602067

Mas and MB v Presidente del Consiglio dei Ministri: ECJ 5 Dec 2017

Financial Provisions : Judgment – Reference for a preliminary ruling – Article 325 TFEU – Judgment of 8 September 2015, Taricco and Others (C-105/14, EU:C:2015:555) – Criminal proceedings for infringements relating to value added tax (VAT) – National legislation laying down limitation periods liable to prevent the prosecution of infringements – Activities affecting the financial interests of the EU – Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law – Principle that offences and penalties must be defined by law

Citations:

ECLI:EU:C:2017:936, [2017] EUECJ C-42/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.601078

Faulkner v Revenue and Customs: FTTTx 13 Sep 2017

Vat – Penalties : Late Registration – VAT – failure to notify liability to register – penalty under Sch 41 FA 2008 – reliance on a third party – statutory exclusion for reasonable excuse – involvement of an agent – relief under para 21 of Sch 41 – whether – reasonable care by taxpayer to avoid failure – appeal dismissed

Citations:

[2017] UKFTT 693 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598977

Slater v Revenue and Customs: FTTTx 9 May 2014

Value Added Tax – Claim to recover VAT following a self-building scheme – Conversion of what had been a childrens’ and later older teenagers’ residential home for those who suffered from mental problems or drug dependence into a dwelling house for one family – Whether the fact that the home had been run on commercial lines rendered it a building outside the definition of one used for ‘relevant residential purposes’ – Appeal dismissed

Citations:

[2014] UKFTT 427 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.526879

Akester v Revenue and Customs: UTTC 16 Oct 2017

VAT – refund for DIY housebuilders – planning conditions at time of application – subsequent removal of conditions – otherwise than in the course or furtherance of any business – separate use not prohibited by statutory planning consent – appeal allowed – decision of First-tier Tribunal set aside and case remitted

Citations:

[2017] UKUT 404 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.599429

Ml Tiles Ltd v Revenue and Customs: FTTTx 12 Sep 2017

Vat – Penalties : Default Surcharge – VAT default surcharges – payment instructions to bank given on time but receipt of payment by HMRC one day late in each of two defaults – payments made by FPS through bank which was not a direct participant in the Faster Payments Scheme caused delay in processing payments – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2017] UKFTT 687 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598982

Bonomini Associates Ltd v Revenue and Customs: FTTTx 4 Sep 2017

Vat – Assessments : Best Judgment – VALUE ADDED TAX – assessments – no evidence provided of entitlement to input tax – HMRC assuming for a period Appellant not trading – exercise of best judgement – reasonable quantum of assessments – appeal ALLOWED IN PART

Citations:

[2017] UKFTT 683 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598976

BB Construct (Taxation – Value Added Tax : Judgment): ECJ 26 Oct 2017

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Inclusion in the register of taxable persons for VAT – National law requiring provision of a guarantee – Combating fraud – Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Principle of non-discrimination – Principle ne bis in idem – Principle of non-retroactivity

Citations:

C-534/16, [2017] EUECJ C-534/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 01 April 2022; Ref: scu.598840

Revenue and Customs v Temple Finance Ltd and Another: UTTC 4 Aug 2017

VAT – whether paragraph 1 Schedule 6 VATA (supplies of services between connected parties at below open market value) applied – whether standard method of recovery of input tax on overheads appropriately reflected use of inputs – whether correct approach affected by principle of fiscal neutrality – whether activities carried on by two separately registered companies amounted to a single business – appeal dismissed

Citations:

[2017] UKUT 315 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595601

Waheed v Revenue and Customs: FTTTx 6 Sep 2017

Vat – Appeals : Entertainment of Appeal – VAT – denial of input tax credit – application for permission to make a late appeal against notice of assessment issued in November 2012 – BPP Holdings considered – application refused

Citations:

[2017] UKFTT 668 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595453

Litton and Thorner’S Community Hall v Revenue and Customs: FTTTx 11 Sep 2017

Vat – Exempt Supplies : Buildings – VAT – extension or annex – whether construction of a building by a registered charity was an extension to or an annex to an existing building – whether, if an annex, it was capable of functioning independently from the existing building and whether there is a main access to the annex – whether this additional building was simply completion of the original building, so as not to be either an extension or an annex.

Citations:

[2017] UKFTT 674 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595452

Inventive Tax Strategies Ltd and Others v Revenue and Customs: FTTTx 4 Sep 2017

Vat – Repayments – VAT – Article 90 Principal VAT Directive – Regulation 38 VAT Regulations 1995 – whether price reduced after supply by contractual obligation to refund fees and credit note where no amount repaid and impossible to ascertain amount that will be repayable if any – what conditions must be satisfied to create entitlement to refund of fees – appeal dismissed

Citations:

[2017] UKFTT 667 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595450

Challacombe’s Ltd and Others v Revenue and Customs: FTTTx 5 Sep 2017

Vat – Repayments : Vat – Repayments – VALUE ADDED TAX – claim for repayment of overpaid tax refused – preliminary issue – whether right to make claim retained by the appellants or transferred by them on the sale of their respective businesses

Citations:

[2017] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595446

New York Krispy Fried Chicked Ltd v Revenue and Customs (Value Added Tax – Penalties Raised for Failure To Comply By The Deadline): FTTTx 29 Sep 2020

Value added tax – information notice under Schedule 36 Finance Act 2008 – penalties raised for failure to comply by the deadline and continued failure to comply for 30 days – was there a reasonable excuse for the failure? – appellant appointed accountants to deal with notice – accountant absent from work due to death of his mother – did the appellant take reasonable care to avoid the failure to comply? – held: no, as it did not monitor progress with compliance – penalties confirmed

Citations:

[2020] UKFTT 379 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.655312

AMW Estates Ltd v Revenue and Customs (Value Added Tax – Applications By The Appellant To Debar The Respondents From Proceedings): FTTTx 16 Oct 2020

VALUE ADDED TAX – applications by the Appellant to debar the Respondents from proceedings in relation to an appeal against the denial of input tax and a related penalty and to determine the proceedings in favour of the Appellant due to deficiency in pleadings -application by the Respondents to amend statement of case – held, the Respondents application succeeded and the Appellant’s applications failed but various parts of the amended statement of case, including those relating to the Appellant’s being denied the right to deduct the input tax because it had had knowledge of its supplier’s fraud, to be struck out

Citations:

[2020] UKFTT 410 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.655320

SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

Taxation – Value Added Tax : Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Eighth Directive 79/1072/EEC – Directive 2006/112/EC – Taxable person residing in another Member State – Refund of VAT charged on imported goods – Conditions – Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities – Serious risk of non-completion of the transaction that justified the importation

Citations:

C-441/16, [2017] EUECJ C-441/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 30 March 2022; Ref: scu.595416

Gandhi Tandoori Restaurant v Customs and Excise Commissioners: VDT 1989

The court considered the use of R v Ghosh when considering whether dishonesty had been established under section 13 of the 1983 Act, saying: ‘It is to be observed that in section 13(1) the first requirement for liability to a penalty is that the taxpayer shall have done, or refrained from doing, something ‘for the purpose of evading tax’. But that alone is not sufficient to impose liability, something else is necessary, namely, his conduct must involve ‘dishonesty’. It seems to us clear that in such a context, where a person has, ex hypothesi, done, or omitted to do, something with the intention of evading tax, then by adding that that conduct must involve dishonesty before the penalty is to attach, Parliament must have intended to add a further mental element in addition to the mental element of intending to evade tax. We think that that element can only be that when he did, or omitted to do, the act with the intention of evading tax, he knew that according to the ordinary standards of reasonable and honest people that what he was doing would be regarded as dishonest. In other words we think that it is evident from the wording of section 13(1) taken as a whole that the word ‘dishonesty’ is to bear the meaning that was given to it, where it appears in the Theft Act 1968, by the Court of Appeal (see R v Ghosh). In the majority of cases brought under this section the course of conduct adopted by the taxpayer will be such that the necessary mental element of dishonesty can be readily inferred.’

Citations:

[1989] VATTR 39

Statutes:

Value Added Tax Act 1983 13(1)

Jurisdiction:

England and Wales

Citing:

Cited – Regina v Ghosh CACD 5-Apr-1982
The defendant surgeon was said to have made false claims for payment for operations, and was charged under the 1968 Act. He claimed to have been entitled to the sums claimed, and denied that he had been dishonest. The court considered the meaning of . .

Cited by:

Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004
VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 29 March 2022; Ref: scu.510895

Wickford Development Co Ltd v Revenue and Customs (Refund of VAT To Builders): FTTTx 5 Oct 2020

VALUE ADDED TAX – Refund of VAT to builders (‘builder’s block’) – ss. 25, 26, 30 VATA 1994 – whether VAT charged on roller blinds incorporated in the buildings was eligible for recovery as ‘building materials’ – the definition of ‘building materials’ in Note 22, Group 5, Schedule 8, VATA 1994 considered – held the roller blinds were ‘building materials’ within that definition – Price considered – Taylor Wimpey applied – HMRC Customs Brief 02/11 rejected – appeal allowed

Citations:

[2020] UKFTT 387 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 March 2022; Ref: scu.655359

R T Rate Ltd v Revenue and Customs (Value Added Tax – Motors Traders): FTTTx 7 Oct 2020

VALUE ADDED TAX – motors traders – claims for repayment of output tax on demonstrator vehicles – previous claims using Italian Tables – whether legitimate expectation that Italian Tables were accurate – jurisdiction of the tribunal in relation to EU law principle of legitimate expectation – whether Italian Tables contained a material inaccuracy – whether claims out of time – EU law principle of equal treatment – whether appellants entitled to be treated consistently with another trader – appeals dismissed

Citations:

[2020] UKFTT 392 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 March 2022; Ref: scu.655348

Mccord (T/A Hi-Octane Imports) v Revenue and Customs: FTTTx 9 Aug 2017

FTTTx VALUE ADDED TAX – PROCEDURE – Denial of input tax on Kittel principles – ‘Fairford’ type directions seeking to clarify the issues – Whether those directions drawn to Appellant’s attention? – Yes – Whether appellant failed to comply with those directions? – Yes – Whether those directions should have been set aside? – No – Whether later direction articulating effect of that failure to comply should be set aside? – No – Application dismissed

Citations:

[2017] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592649

Eynsham Cricket Club v Revenue and Customs: FTTTx 3 Aug 2017

(Vat – Zero-Rating : Charities) VAT – whether construction of cricket pavilion zero-rated – whether club a ‘charity’- no – whether intended use of pavilion in course or furtherance of a business – yes – whether intended use as a village hall or similarly in providing social or recreational facilities for a local community – yes – whether EU law principles of equal treatment or fiscal neutrality apply – no – appeal dismissed

Citations:

[2017] UKFTT 611 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592637

Will Woodlands (A Charity) v Revenue and Customs: FTTTx 24 Jul 2017

Vat – Input Tax : Apportionment – VALUE ADDED TAX – whether costs attributed directly to taxable supplies should be apportioned – whether land area based formula previously agreed with HMRC for making business/non-business split of residual costs over-compensates the appellant and should be replaced by HMRC’s income based formula – appeals allowed.

Citations:

[2017] UKFTT 578 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592627

Reed Employment Ltd v HM Revenue and Customs FTC/39/2011: UTTC 28 Feb 2013

UTTC Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality.’

Citations:

[2013] UKUT 109 (TCC), FTC/39/2011

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.509171

British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs: UTTC 12 Mar 2013

UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption under Item 1(d) disapplied by Note 5 – whether membership of Association restricted in accordance with Note 5 – whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment

Citations:

[2013] UKUT 130 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.509174

HMRC v The British Disabled Flying Association: UTTC 26 Mar 2013

UTTC VAT – zero rating – aircraft for use by disabled persons – whether aircraft modified for use by disabled persons after manufacture are ‘ designed’ for such use – held yes but one aircraft not so designed at time of supply – whether Respondent is a ‘ relevant establishment’ for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no – appeal allowed in relation to one aircraft and dismissed in relation to the other

Citations:

[2013] UKUT 162 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.509179

HM Revenue and Customs v Arkeley Limited (In Liquidation): UTTC 22 Aug 2013

UTTC VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations 1995, reg 129 – VAT Notice 703 – appeal dismissed.

Citations:

[2013] UKUT 393 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.521008

University of Southampton Students’ Union v Revenue and Customs (VAT On Hot Food and Coffee Sales): FTTTx 20 Oct 2020

VAT – supplies of hot food and coffee – exemption within Group 6 of Schedule 9 – whether Appellant eligible institution making principal supplies of education or vocational training – whether supplies of hot food and coffee closely related to such principal supplies – appeals dismissed

Citations:

[2020] UKFTT 419 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.655355

Peterborough Plant Sales Ltd v Revenue and Customs (VAT – Denial of Input Tax – Plant and Machinery Sales): FTTTx 18 Aug 2020

VAT – denial of input tax – plant and machinery sales – whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – whether the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – appeal dismissed, save for certain deals with one supplier

Citations:

[2020] UKFTT 338 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.654094

The Ice Rink Co Ltd and Planet Ice (Milton Keynes) Ltd v Revenue and Customs (VAT – Supply : Single or Multiple): FTTTx 27 Aug 2020

VALUE ADDED TAX – package of supplies of admission to ice skating rink and hire of children’s ice skates – whether single standard rated supply or multiple supplies – remittal by Upper Tribunal to find further facts about the options available to purchasers of the package and to reconsider decision at earlier hearing – on basis of facts so found, held that there were two separate supplies – appeals allowed.

Citations:

[2020] UKFTT 350 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.654088

Wallenborn Transports SA v Hauptzollamt Giessen: ECJ 1 Jun 2017

ECJ (Value Added Tax (Vat) – External Transit Procedure : Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – External transit procedure – Goods transported through a free port located in a Member State – Legislation of that Member State excluding free ports from its national fiscal territory – Removal from customs supervision – Incurrence of a customs debt and chargeability of VAT

Citations:

ECLI:EU:C:2017:417, [2017] EUECJ C-571/15

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 March 2022; Ref: scu.588309

Santogal M-Comercio E Reparacao De Automoveis v Autoridade Tributaria e Aduaneira: ECJ 14 Jun 2017

ECJ (Taxation – Value Added Tax Taxation : Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 138(2)(a) – Conditions for the grant of the exemption for an intra-Community supply of a new means of transport – Purchaser’s residence in the Member State of destination – Temporary registration in the Member State of destination – Risk of tax evasion – Good faith of the vendor – Obligation of diligence on the part of the vendor

Citations:

ECLI:EU:C:2017:453, [2017] EUECJ C-26/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 March 2022; Ref: scu.588297

National Car Parks Limited v Revenue and Customs (Value Added Tax): UTTC 16 Jun 2017

UTTC VALUE ADDED TAX – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – whether sufficient link between consideration given and service received – whether overpayments subject to VAT – appeal dismissed

Citations:

[2017] UKUT 247 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.588000

Revenue and Customs v C Jenkin and Son Limited (Value Added Tax): UTTC 15 Jun 2017

UTTC VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group 9 Schedule 8 VAT Act 1994 – whether FTT wrong to hold assessment had no legal basis and must fail – whether FTT had duty to increase assessment – section 84(5) VAT Act 1994

Citations:

[2017] UKUT 239 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.588001

Spearmint Blue Ltd v Revenue and Customs: FTTTx 7 Feb 2012

FTTTx VAT – MTIC fraud – contra trading – fraud established both in dirty chain leading up to contra trader and also by contra trader – insufficient evidence to show that Appellant knew of either fraud, but held that it should have known – appeal dismissed

Citations:

[2012] UKFTT 103 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.451990

AC (Wholesale) Ltd v Revenue and Customs (Value Added Tax): UTTC 12 May 2017

VALUE ADDED TAX – purchases of televisions – transactions connected to fraudulent loss of tax – whether taxable person should have known that its transactions were connected to fraud – whether HMRC required to prove that only reasonable explanation for the transactions is that they were connected to fraud and that there are no other reasonable explanations for transactions than fraud – Axel Kittel v Belgian State and Mobilx v HMRC considered – appeal dismissed

Citations:

[2017] UKUT 191 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Davis and Dann Ltd and Another v HM Revenue and Customs CA 15-Mar-2016
The Revenue appealed from rejection of its refusal to refund input tax in the basis that the company though itself innocent of VAT fraud should have understood that the transaction was part of a MTIC fraud. The court was now asked whether the Upper . .
Cited – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 March 2022; Ref: scu.584679

Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 3 May 2012

ECJ Taxation – Sixth VAT Directive – Article 2 – Supply of services for consideration – Telecommunications services – Prepaid phonecards displaying information for making international calls – Marketing through a network of distributors

Citations:

[2012] EUECJ C-520/10, [2012] BVC 219, [2012] STC 1536

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 March 2022; Ref: scu.584357

Meridian Defence and Security Ltd v Revenue and Customs: FTTTx 25 Mar 2014

FTTTx VAT – Strike out application – Penalty imposed following withdrawal of appeal by appellant – Effect of s 85 Value Added Tax Act 1994 on withdrawal of appeal – Whether appellant estopped from appealing against penalty on the same grounds as it raised in withdrawn appeal and/or whether an abuse of process to do so

Citations:

[2014] UKFTT 300 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 March 2022; Ref: scu.525279

NHS Lothian Health Board v Revenue and Customs: FTTTx 14 Mar 2014

FTTTx Value Added Tax – Capital expenditure – recovery of residual input tax – VATA 1994, Ss 25 and 26 – Fleming rule/Section 121 FA 2008 – VAT Regulations 1995, nos. 101 and 102 – principles of quantification – onus and standard of proof – appeal refused

Citations:

[2014] UKFTT 258 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 March 2022; Ref: scu.525287

Leachman (T/A Whiteley and Leachman) v Revenue and Customs: FTTTx 19 Apr 2011

VAT – PENALTIES – Reasonable excuse – mistake of fact as; Jusilla v Finland.

Judges:

Geraint Jones QC

Citations:

[2011] UKFTT 261 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Jussila v Finland ECHR 23-Nov-2006
(Grand Chamber) The applicant alleged that he did not receive a fair hearing in the proceedings in which a tax surcharge was imposed as he was not given an oral hearing. . .
Lists of cited by and citing cases may be incomplete.

VAT, Human Rights

Updated: 26 March 2022; Ref: scu.442989

Gillex (UK) Ltd (In Liquidation) v Revenue and Customs: FTTTx 27 Oct 2010

VAT – input tax – MTIC fraud – conceded that deals connected with fraudulent evasion of VAT – whether trader knew or should have known of such connection – conclusion based on surrounding circumstances including financial information and lack of sufficient enquiries – both elements of test satisfied – appeal dismissed

Citations:

[2010] UKFTT 517 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.426618

Marsh and Riddell Ltd v Revenue and Customs (VAT): FTTTx 17 Sep 2020

VAT – appellant submitted VAT return including input tax relating to services said to have been supplied by charity – no such services supplied – assessment raised by HMRC – penalty on basis that director acted deliberately – assessment and penalty upheld.

Citations:

[2020] UKFTT 371 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.655311

McCord v Revenue and Customs (VAT – Input Tax : Cars): FTTTx 12 Nov 2018

VALUE ADDED TAX – alleged fraud involving purchase and sale of 19 second hand ‘qualifying cars’ and other vehicles – whether fraudulent tax loss in chain of deals – yes in case of one seller, no in case of the other – whether appellant knew or should have known of connection with fraudulent tax loss – yes in case of 5 vehicles – appeal allowed in part.

Citations:

[2018] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.632405

Colaingrove Ltd v Revenue and Customs: CA 4 May 2017

The issue on this appeal is whether the reduced rate for VAT on supplies of fuel applies where the supply of fuel would otherwise be treated for VAT purposes as part of a larger supply of other goods or services, and VATable at the rate applicable to those goods or services.

Judges:

Arden, Lindblom, Henderson LJJ

Citations:

[2017] EWCA Civ 332, [2017] WLR(D) 310

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

VAT

Updated: 24 March 2022; Ref: scu.582105

ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf: ECJ 26 Jan 2012

ECJ VAT – Sixth Directive – Articles 9, 17 and 18 – Determination of the place where services are supplied – Concept of ‘supply of staff’ – Self-employed persons – Need to ensure that a provision of services is assessed identically in relation to the provider and in relation to the recipient

Citations:

[2012] EUECJ C-218/10

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf ECJ 28-Jun-2011
ECJ Sixth VAT Directive – Interpretation of Article 9(2)(e) – Supply of staff – Supply of drivers not in the employ of the supplier – Place where the services are supplied – Refund. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 March 2022; Ref: scu.581919

Redwood Birkhill Ltd v Revenue and Customs: FTTTx 17 Mar 2017

FTTTx (Vat – Supply : Other) VALUE ADDED TAX – Assessments to VAT and HMRC ruling – Discounts paid by Brewers to a company in respect of its own and other publicans’ aggregation of their purchases of beverages – Aggregation used to obtain discounts not disclosed to other publicans – whether a supply by the company to the publicans – yes – Sections 4 and 5 Value Added Tax Act 1994 (‘VATA’) – Appeal dismissed.

Citations:

[2017] UKFTT 234 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 March 2022; Ref: scu.581682