VAT – construction of new boathouse for charitable sea rowing club – zero rating – whether building intended solely for use otherwise than in the course or furtherance of a business – held no – whether building intended solely for use as a village hall or similarly in providing social or recreational facilities for a local community – held no – whether reasonable excuse for issue of zero-rating certificate – held yes – appeal allowed

Citations:

[2020] UKFTT 427 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.655350

VAT – denial of input tax – 403 purchases of scrap metal – whether or not the deals were connected with the fraudulent evasion of VAT – yes – whether or not the appellant should have known that the deals were connected with the fraudulent evasion of VAT – no – appeal allowed

Citations:

[2020] UKFTT 423 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.655326

Citations:

[2020] UKFTT 349 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.654087

VAT – zero-rating certificate – whether reasonable excuse for issue of incorrect certificate – no

Citations:

[2018] UKFTT 655 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.632404

VAT – default surcharge – moving premises – whether reasonable excuse – no

Citations:

[2018] UKFTT 656 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.632403

Reasonable excuse appeal

Citations:

[2007] UKVAT V20218

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 February 2022; Ref: scu.258952

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point 6 of Annex III – Validity – Procedure – Amendment of a proposal for a Council directive after the Parliament has given an opinion – No fresh consultation of the Parliament – Article 98(2) – Validity – Reduced rate of VAT precluded from being applied to the supply of digital books electronically – Principle of equal treatment – Comparability of two situations – Supply of digital books electronically and on all physical means of support

Citations:

ECLI:EU:C:2017:174, [2017] EUECJ C-390/15

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 09 February 2022; Ref: scu.579684

FTTTX VAT – input tax – right to deduct – MTIC fraud alleged – Mobilx guidelines – standard of proof – knowledge of fraud needed – contra-trading – admissibility of evidence – adequacy of circumstantial evidence – evidence as to grey market trading patterns – independence of expert witnesses – appeal allowed

Citations:

[2013] UKFTT 253 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – CCA Distribution Ltd v Revenue and Customs CA 23-Nov-2017
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 09 February 2022; Ref: scu.491852

VAT DIY HOUSEBUILDERS’ SCHEME – claim refused by HMRC on basis that works did not amount to construction of a building and the previous building had not ceased to exist – whether corner site and double facade retained as a condition or requirement of planning approval – whether reconstruction of an existing building – appeal dismissed

Citations:

[2020] UKFTT 380 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.655317

VAT – Administration : Accounting and Payment – default surcharge – can VAT credit under s 80 Value Added Tax Act 1994 be set against VAT for earlier periods which has already been paid – no – is a mistaken overpayment of VAT a reasonable excuse for late payment of VAT in respect of a subsequent VAT period – no – appeal dismissed

Citations:

[2018] UKFTT 494 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.632253

PROCEDURE – withdrawal of appeals against VAT and excise duty assessments, associated penalties and refusal of AWRS approval – late applications for reinstatement – whether power to reinstate under rule 17 FTT rules was precluded by s 85(4) VATA – yes – whether (if power existed) extension of time should be permitted – yes – whether appeals should be reinstated on the facts – no

Citations:

[2018] UKFTT 497 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.632266

VAT – MTIC fraud – whether trader entitled to recover input tax – whether transactions formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known its transactions were connected with VAT fraud – trader knew of connection – appeal dismissed

Citations:

[2011] UKFTT 75 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.442802

VAT – registration – sole trader having two separate businesses – whether businesses are separate taxable persons – whether VAT registration covers all the business activities of the registered person – Flat Rate Scheme – whether relevant turnover includes VAT exempt supplies.

Citations:

[2011] UKFTT 81 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.442809

VAT – Personal Liability Notice following MTIC assessment – application for permission to make a late appeal – delay of almost 5 years – no good reason for most of that period – no realistic chance of succeeding in the appeal – application refused

Citations:

[2021] UKFTT 444 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.671529

VAT – Application under Rule 20 The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (2009 SI 273) for an extension of 4 years and 3 months of time to appeal. Application refused

Citations:

[2012] UKFTT 644 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.466211

Missing Trader Intra Community fraud in Electronic Communication Services. Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud.
Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC; HMRC v Blue Sphere Global Ltd,; Calltel Telecom Ltd and another v HMRC [2010] EWCA Civ 517 considered and applied.

Citations:

[2022] UKFTT 20 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 February 2022; Ref: scu.671511

VAT – supply of tuition by one company and supply of printed material by another company in same corporate, but different VAT, group – whether Notes (2) and (3) of Group 3 Sch 8 apply to remove printed material from zero rate – not on facts – appeal allowed

Citations:

[2018] UKFTT 454 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 February 2022; Ref: scu.622359

VALUE ADDED TAX – claim for overpaid VAT – whether claim made within time limit – whether conditions for valid claim met – alternative bad debt relief claim – whether claim made within time limit – whether debt was owed – whether debt written off

Citations:

[2018] UKFTT 391 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 February 2022; Ref: scu.622376

VAT – Penalty – Personal liability notice – whether FTT erred by deciding that HMRC had failed to prove the amount of the penalty – yes – as the relevant matter was not in dispute – appeal allowed

Citations:

[2021] UKUT 296 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 February 2022; Ref: scu.671217

‘This appeal concerns the way in which VAT on supplies to a business, which itself makes both supplies subject to VAT and supplies exempt from VAT, is to be apportioned where the inputs are not directly attributable to either the business’s taxable or exempt supplies alone but are attributable to both. In technical terms, it concerns the circumstances in which the taxpayer can establish that, rather than the standard method of attribution, which is based on the relative contribution to turnover of the different business activities, the attribution of residual input tax should be based on an alternative method, a Partial Exemption Special Method (‘PESM’).’

Judges:

Ward, Etherton, Pitchford LJJ

Citations:

[2011] EWCA Civ 1323, [2011] BVC 406, [2011] STI 3187, [2012] STC 388

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.448405

FTTTx VAT – supply by Appellant of face value vouchers to its employees under contracts of employment – is art. 2(1) of Sixth Directive [now art. 2(1)(a) of Principal VAT Directive] to be interpreted as indicating that provision of vouchers constitutes a supply of services for consideration? – if no, is art. 6(2)(b) [now art. 26(1)(b)] to be interpreted as requiring provision of vouchers to be treated as supply of services where vouchers to be used by employees for private purposes? – if provision of vouchers neither supply of services for consideration within art. 2(1) nor is to be treated as supply of services under art 6(2)(b), is art. 17(2) to be interpreted as permitting employer to recover VAT incurred in purchasing and providing vouchers to employees in circumstances where vouchers to be used for employees’ private purposes – reference to ECJ of all 3 questions

Citations:

[2009] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.373580

Europa Sixth VAT Directive Article 13(A)(1)(d) Exemptions for activities in the public interest Supply of human organs, blood and milk – Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories – Concepts of ‘supply of goods’ and ‘supply of services’ – Distinguishing criteria.

Citations:

C-237/09, [2010] EUECJ C-237/09, [2010] STI 1671, [2010] BVC 740, [2010] STC 1792

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 06 February 2022; Ref: scu.416448

VAT – inaccuracies in returns – Schedule 24 to Finance Act 2007 – omissions in invoicing associate business for services supplied – whether inaccuracies -‘careless’ – under-statement of the value of deemed supply on de-registration – whether behaviour – ‘deliberate’ – whether special reductions – appeal allowed in part

Citations:

[2018] UKFTT 658 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.632409

Input tax ? trader acting as ‘broker’ in sales of mobile phones ? fraudulent defaults by traders in chains or related chains ? whether trader knew or ought to have known of connection with fraud ? yes ? appeal dismissed

Citations:

[2011] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.442803

VAT – input tax – invoices rendered to another company but paid by Appellant – whether VAT paid by Appellant constituted input tax – held, on facts, no – services neither supplied to Appellant nor used by Appellant for purpose of its business despite commercial justification for payment of invoices – appeal dismissed

Citations:

[2012] UKFTT 330 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.462729

VAT – Requirement of security for VAT – Company directors were previously directors of company which went into administration leaving a VAT debt – Whether decision to require security reasonable – Yes – Appeal dismissed

Citations:

[2012] UKFTT 306 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.462733

VAT – application by HMRC to strike out appeal – application refused on grounds no prejudice to HMRC if appellant allowed to make late appeal and for this matter to be stood behind two similar cases as previously directed by Tribunal

Citations:

[2012] UKFTT 675 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.466227

VALUE ADDED TAX – best judgment assessment – whether FTT erred in making factual findings beyond the agreed issues – whether FTT failed to take into account relevant evidence – whether FTT made a finding not available to it on the evidence – appeal dismissed

Citations:

[2021] UKUT 163 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.671195

VAT – construction of kitchen and laundry facilities at hospital – whether an additional unit and therefore standard rated or a continuation of development of the hospital and zero rated – building part of the original development and therefore zero rated – appeal allowed.

Citations:

[2011] UKFTT 48 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 February 2022; Ref: scu.442808

VAT – appeal under s83(1)(p) against assessment. Whether taxpayer had legitimate expectation that it was not liable to VAT, whether FTT had jurisdiction to consider issue of legitimate expectation on such an appeal.

Citations:

[2021] UKUT 182

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 February 2022; Ref: scu.671200

VAT – claim for repayment of overpaid VAT – claim made more than four years after end of accounting period in which assessment made – whether claim valid – no – section 80(1A) and (4) VAT Act 1994 – appeal dismissed

Citations:

[2012] UKFTT 353 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 February 2022; Ref: scu.462727

Europa Sixth VAT Directive Tax mentioned on an invoice for a service not subject to tax at the place where the service provider is established Tax refund Correcting the invoice.

Citations:

C-566/07, [2009] EUECJ C-566/07 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 03 February 2022; Ref: scu.322760

VALUE ADDED TAX – claims for repayment of overpaid output tax – motor traders – application to amend grounds of appeal – whether amendment to existing claims or new claims which would be out of time – application refused

Citations:

[2020] UKFTT 245 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 February 2022; Ref: scu.652262

VALUE ADDED TAX – single composite supply or multiple supplies – car hire company providing children’s car seat to customers – car seat was optional ‘extra’ and car seat customers had genuine option to supply their own car seats – key principles in Middle Temple considered – held: car hire and car seat hire were independent supplies – appeal allowed

Citations:

[2020] UKFTT 249 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 February 2022; Ref: scu.652283

Vat – Penalties : Default Surcharge

Citations:

[2018] UKFTT 510 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 February 2022; Ref: scu.632265

VALUE ADDED TAX – disallowance of input tax – whether necessary for HMRC to deregister taxpayer before disallowing input tax – whether taxpayer carrying on a business – appeal dismissed

Citations:

[2021] UKUT 224 (TCC), [2021] STI 2106, [2021] STC 1913, [2021] BVC 513

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 February 2022; Ref: scu.671201

Whether the exemption from Value Added Tax (‘VAT’) conferred by United Kingdom primary legislation in respect of the supply of regulated ‘access services’ by Royal Mail Group, the Interested Party, as a designated provider of universal postal services, is consistent with EU law. The resolution of this issue turns upon the correct interpretation of the judgment of the European Court of Justice in R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners (case C-357/07) [2009] STC 1438

Judges:

The Honourable Mr Justice Kenneth Parker

Citations:

[2014] EWHC 3480 (Admin), [2015] STC 1077, [2014] STI 3175, [2015] BVC 2

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 February 2022; Ref: scu.537987

Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality – whether FTT findings irrational – application to adduce further evidence.

Citations:

[2012] UKUT 34 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 February 2022; Ref: scu.466702

VALUE ADDED TAX – supply of parking control services – whether parking charges collected and retained by operator were consideration for a supply – whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist – whether additional consideration payable by landowner for provision of parking control services – appeal dismissed

Citations:

[2012] UKUT 129 (TCC), [2012] BVC 1690, [2012] STC 2065

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 February 2022; Ref: scu.466674

UTTC VALUE ADDED TAX – supply of parking control services – whether parking charges collected and retained by operator were consideration for a supply – whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist – whether additional consideration payable by landowner for provision of parking control services – appeal dismissed

Judges:

Berner, Aleksander TJJ

Citations:

[2012] UKUT 131 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 February 2022; Ref: scu.460113

Tax provisions – Harmonization of laws – Turnover taxes – Common system of value-added tax – ‘Forms of transport’ within the meaning of the Sixth Directive – Sailing yachts – Covered – Hiring – Place where the service is deemed to be supplied for tax purposes
(Council Directive 77/388/EEC, Art . 9(1) and ( 2)(d))
Ocean-going sailing yachts that are used by their hirers for the practice of the sport of sailing are forms of transport within the meaning of Article 9(2)(d ) of the Sixth Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States on turnover taxes . Therefore the place where the service of hiring them out is supplied is, in conformity with the general principle laid down in Article 9(1 ) of the directive, deemed to be the place where the supplier has established his business .

Citations:

R-51/88, [1989] EUECJ R-51/88

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 31 January 2022; Ref: scu.215677

VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT- appeal dismissed on basis that whilst the Appellant did not know that its transactions were connected with fraud the Appellant ought to have known

Citations:

[2011] UKFTT 250 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 January 2022; Ref: scu.442972

VAT – EXEMPT SUPPLIES – education – whether appellant school – held no – whether appellant college of institution of UK university- held no – appeal dismissed

Citations:

[2012] UKFTT 579 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 January 2022; Ref: scu.466189

Assessment to input tax claimed in relation to supplies – whether invoices supplied by Appellant could be relied upon – whether invoices supplied by Appellant satisfy Regulation 14 of the VAT Regulations 1995

Citations:

[2011] UKFTT 178 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 January 2022; Ref: scu.442903

VALUE ADDED TAX – exemption for cultural services – supplies of right of admission to cinema by body governed by public law – whether Article 13A(1)(n) Sixth Directive sufficiently clear and precise to have direct effect – appeal dismissed

Citations:

[2014] BVC 534, [2014] UKUT 370 (TCC), [2015] STC 99

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.537622

VAT – MTIC fraud – whether contra-trading outside scope of decision in Kittel – no – appeal dismissed – permission to appeal refused

Citations:

[2014] UKUT 135 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.525876

AVOIDANCE – Abuse of rights – Input tax – Mobile phones – FCIB chains – Some Contra trades – Whether purchases connected with fraudulent evasion – Whether Appellant knew or should have known – Mobilx [2010] STC 1436, CA – Appeal dismissed

Citations:

[2010] UKFTT 519 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.426613

VAT – MTIC fraud – whether appellant’s transactions connected to fraud – yes – whether appellant knew or should have known of connection – yes to both

Citations:

[2020] UKFTT 222 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.651596

Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007

Citations:

[2020] UKFTT 221 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.651603

FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule 9 para 9 item 1 and Note 5(d)
UNJUST ENRICHMENT – Exemption – Claim for repayment of VAT overpaid – Whether unjust enrichment provisions apply – VATA 1994 s80(3)

Judges:

SirStephen Oliver QC

Citations:

[2011] UKFTT 662 (TC)

Links:

Bailii

Statutes:

Value Added Taxes Act 1994 80(3)

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449598

FTTTx VAT – Appeals – Extension of time to appeal – Delay of over 3 years – Application dismissed

Citations:

[2011] UKFTT 689 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449596

VAT – characterisation of supply – provision of accommodation to homeless young people – land exemption for – ‘the leasing or letting of immovable property’ – whether supply a – ‘licence to occupy land’ within Group 1 Schedule 9 VATA land exemption – legal classification by reference to – ‘exclusive possession’ and Community law criterion – ‘to the exclusion of all others’ – whether supply falls within Directive hotel exclusion – a functional approach and purposive construction for – ‘similar establishment’ under Item 1(d) exclusion from land exemption – appeal allowed

Citations:

[2021] UKFTT 477 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.671542

VALUE ADDED TAX – compulsory retrospective deregistration – whether or not appellant was registerable on the date in question – held yes – appeal allowed – second registration made by appellant – whether valid registration – held not – appeal dismissed

Citations:

[2017] UKFTT 100 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.574073

VAT – Entitlement to repayment supplement – Whether written instruction directing refund issued within the ‘relevant period’ – Yes – Appeal dismissed

Citations:

[2017] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.574067

FTTTx (Vat – Penalties : Reasonable Excuse) VAT – late submission of payment of VAT due on return – whether reasonable excuse for late payment – No.

Citations:

[2017] UKFTT 842 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.574010