VAT – Exemption under Article 135(1)(a) of the Principal VAT Directive (PVD) – for insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents – economic purpose and commercial reality of Appellant’s services were not that of insurance transactions but making claims for compensation in respect of mis-sold payment protection insurance (PPI) – not acting as an insurance agent nor performing services related to insurance transactions – appeal dismissed

[2021] UKUT 199 (TCC), [2021] STI 2037, [2021] STC 1726, [2021] BVC 512
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.671197

VAT – default surcharge – no reasonable excuse – Appeal dismissed.

[2011] UKFTT 109 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.442851

VAT- parking enforcement on private land- does management company with a licence have sufficient interest in land to take proceedings for trespass as principal- no- parking charges are in consideration of supply of services under contract with motorist – therefore subject to VAT at standard rate – charges which are notified are not punitive fines akin to damages in lieu of trespass outside scope of VAT .

[2011] UKFTT 125 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.442900

Value Added Tax – default surcharge – whether reasonable excuse – no – appeal dismissed

[2016] UKFTT 426 (TC)
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.566682

Appeal from a decision of the Upper Tribunal (Tax and Chancery Chamber) refusing the appellant permission to apply for judicial review of the decision of HMRC not to allow an ELS Group company (Education Lecturing Services) to take advantage of an extra-statutory concession relating to VAT on supplies of services by employment bureaux.

Patten, Floyd LJJ, Baker J
[2016] EWCA Civ 663
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.566667

Value Added Tax – Three-Year Cap – Section 80(4) VATA 1994 – Repayment requested more than three years after the end of the period in which the last assessment was made – Whether capped – Yes – Appeal dismissed

[2011] UKFTT 129 (TC)
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.442870

VAT – PENALTY FOR A CARELESS ERROR – Appellant misunderstood the tax point for a land transaction – Premature claim for input tax – Appellant received maximum discount for prompted disclosure – one-off technical error – no real likelihood of tax loss – unusually large value of the transaction aggravated the monetary penalty – were there special circumstances – yes – penalty reduced to 7.5 per cent of the monetary value – Appeal allowed in part

[2011] UKFTT 107 (TC)
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.442879

reasonable excuse appeal

[2007] UKVAT V20061
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.250516

VAT surcharge – returns and VAT payments late – whether cash flow problems constituted reasonable excuse – no – appeal dismissed

[2011] UKFTT 296 (TC)
Bailii
England and Wales

VAT

Updated: 19 January 2022; Ref: scu.443033

Claim to recover compound interest on overpayments of VAT to HMRC.

Lord Neuberger MR, Longmore, Etherton LJJ
[2011] EWCA Civ 429, [2011] BVC 246, [2011] STC 1371, [2011] STI 1441
Bailii
Value Added Tax Act 1994 78
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.443299

VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax.

[2012] UKUT B4 (TCC)
Bailii
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.462881

Value Added Tax – input tax – disallowance of input tax – MTIC fraud – transactions connected with fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with VAT fraud.

[2011] UKUT 496 (TCC)
Bailii
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.462889

VDT Input Tax – VAT – Section 24 VATA 92 – Whether assets owned by Limited Liability Partnership to enable claim for input tax – Evidence of ownership or transfer of ownership – VAT (Input Tax) Order 1992, Article 7 – Personal use – Value of rental not commercially at arms length.

[2010] UKFTT 142 (TC)
Bailii
VAT (Input Tax) Order 1992
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.408968

VAT default surcharge for late payment – whether there was a reasonable excuse – appeal allowed

[2011] UKFTT 128 (TC)
Bailii
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.442857

FTTTx Vat – Penalties : Reasonable Excuse

[2016] UKFTT 371 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565179

Vat – Zero-Rating : Drugs, Medicines, Aids for The Handicapped

[2016] UKFTT 372 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565180

FTTTx Vat – Zero-Rating : Books Etc

[2016] UKFTT 373 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565177

FTTTx Vat – Penalties

[2016] UKFTT 369 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565178

FTTTx Vat – Input Tax

[2016] UKFTT 379 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565166

FTTTx Vat – Appeals : Extension of Time

[2016] UKFTT 378 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565162

FTTTx Vat – Penalties : Default Surcharge

[2016] UKFTT 381 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565165

FTTTx (Vat – Exempt Supplies : Other) VAT – whether appellant an association the primary purpose of which was to make representations to the Government – on facts no – whether HMRC can assess repaid VAT under s 80(4A) VATA on basis repayment unjustly enriched appellant – yes

[2016] UKFTT 414 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565791

VAT – underdeclaration of sales by restaurant trader – penalty – appeal against assessment dismissed – appeal against penalty allowed in part

[2016] UKFTT 408 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565781

(Vat – Penalties : Reasonable Excuse) VALUE ADDED TAX – whether late payment of VAT, Yes. Whether reasonable excuse for late payment – Yes.

[2016] UKFTT 386 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565784

FTTTx (Vat – Exempt Supplies : Health and Welfare) VALUE ADDED TAX – exemption for supplies of welfare services – item 9, Group 7, Sch. 9, VATA – whether the services supplied by the operator of school holiday camps for 3 to 17 year olds were services directly connected with the care or protection of children or young persons, or closely linked to such protection (PVD art. 132(1)(h)) – held they were not, and that the appellant provides a single service constituted by what is enjoyed or received by attendance at its camps and that the essential nature of that service is the provision of the activities made available, rather than the care or protection of children or young people – appeal dismissed

[2016] UKFTT 417 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565788

FTTTx (Vat – Penalties : Misdeclaration) VAT – penalty – Schedule 24 Finance Act 2007 – inaccuracy in VAT returns – whether deliberate – special circumstances – proportionality – appeal dismissed

[2016] UKFTT 400 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565787

FTTTx (Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharges imposed under Section 59 Value Added Tax Act 1994 – whether Time to Pay arrangement covered liabilities arising in the future – no – whether the Appellant had a reasonable excuse for late payment of VAT – no – surcharges confirmed

[2016] UKFTT 405 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565786

FTTTx VAT – Inaccuracy Penalties – Schedule 24 Finance Act 2007 – Whether inaccuracies? – Yes – Whether deliberate and concealed? – No – inaccuracies in returns 03/12 and 04/12 careless – inaccuracies in returns 05/12 and 06/12 deliberate but not concealed – Whether First Appellant’s conduct attributable to Second Appellant? – Yes, but only in relation to 05/12 and 06/12 – Appeals allowed in part

[2016] UKFTT 399 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565762

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Article 173(1) – Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) – Determining the amount of the value added tax deduction – Deductible proportion – Article 174 – Deductible proportion calculated by applying an allocation key according to turnover – Article 173(2) – Derogation – Article 175 – Rounding-up rule for the deductible proportion – Articles 184 and 185 – Adjustment of deductions

ECLI:EU:C:2016:452, [2016] EUECJ C-186/15
Bailii
European

VAT

Updated: 17 January 2022; Ref: scu.565615

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Articles 18(c), 184 and 187 – Taxable transactions – Cessation of the taxable economic activity – Retention of goods on which VAT became deductible – Adjustment of deductions – Adjustment period – Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period

ECLI:EU:C:2016:454, [2016] EUECJ C-229/15
Bailii
European

VAT

Updated: 17 January 2022; Ref: scu.565621

FTTTx VAT – Appellant’s transactions connected to MTIC fraud – Whether appellant should have known of connection – Yes – Appeal dismissed

[2013] UKFTT 435 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.515210

FTTTX VAT – liability to registration – assessment – civil penalty – appeal dismissed

[2016] UKFTT 337 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564842

FTTX VAT – Penalty assessment for failure timeously to notify change from sole trader to partnership; Finance Act 2008, Schedule 41; whether penalty should be reduced; yes; appeal allowed in part.

[2016] UKFTT 343 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564832

FTTTx VAT – s 73 VATA – whether restaurant takings under-declared – assessment of takings by HMRC following observations and examination of records – whether HMRC correct to assess to best judgment – yes – whether quantum correct – no – assessment reduced and appeal allowed in part

[2016] UKFTT 336 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564826

FTTTx VAT – exception from registration, VATA 1994 Schedule 1, paragraph 1; appeal dismissed

[2016] UKFTT 352 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564824

FTTTX VALUE ADDED TAX – zero-rating ? construction of dwelling Group 5 Schedule 8 VATA – whether building was within Note 16 – no, Astral followed – appeal allowed.

[2016] UKFTT 318 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564833

FTTTx VAT – HMRC’s refusal to register appellant for VAT – Definition of ‘taxable person’ – Finance Act 1972 and VAT Act 1994 – Compulsory Registration Threshold – Principal VAT Directive Article 286 – Whether United Kingdom enjoys a valid exemption or derogation in relation to the definition of taxable person? – Yes – Whether HMRC was entitled to refuse to register appellant? – Yes – Appeal dismissed

[2016] UKFTT 312 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564830

FTTTx VALUE ADDED TAX – application for reinstatement of appeal after striking out – application denied – application for costs by the Respondents – application granted

[2016] UKFTT 319 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564831

FTTTx VALUE ADDED TAX – initial and daily penalties for failure to comply with notice under Schedule 36 FA 2008 – whether reasonable excuse – yes for initial penalty; no for daily penalty – whether daily penalty valid – no.

[2016] UKFTT 313 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564836

FTTTx VAT – default surcharge -surcharge liability notice -was it received by appellant – no -s7 Interpretation Act 1978 – appeal allowed

Aleksander TJ
[2016] UKFTT 348 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564827

(Value Added Tax (VAT) – Hospital and Medical Care – Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions – Hospital and medical care – Hospital establishments – Services provided under social conditions comparable to those applicable to bodies governed by public law – Articles 377 and 391 – Derogations – Right to opt for a taxation regime – Maintenance of the taxation – Variation in the conditions for the exercise of the activity

C-211/18, [2020] EUECJ C-211/18, ECLI:EU:C:2020:168, [2019] EUECJ C-211/18_O
Bailii, Bailii
European

VAT

Updated: 17 January 2022; Ref: scu.654895

Opinion – Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112 / EC – Article 98 – Reduced rates – Annex III, point 1 – Foodstuffs intended for human consumption and products normally used to supplement or replace foodstuffs – Libido-stimulating products

C-331/19, [2020] EUECJ C-331/19_O, ECLI: EU: C: 2020: 122, [2020] EUECJ C-331/19
Bailii, Bailii
European

VAT

Updated: 17 January 2022; Ref: scu.654826

VAT – let of hotel accommodation by undisclosed agent – deemed supply by and to agent under s47(3) VATA – whether deemed supply to agent necessarily has same VAT status as deemed supply by agent – no – whether Item 1(d) of Group 1 to Schedule 9 VATA only exempts supplies to physical user of accommodation – no – appeal allowed in principle

[2012] UKFTT 586 (TC), [2012] STI 2938, [2013] SFTD 44
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.466178

(Mauritius) The Board waas asked whether a taxable person, who has a contractual right to be paid for the services which it has provided, is obliged to pay Value Added Tax (‘VAT’) even where it has waived the enforcement of its contractual right and has neither issued an invoice nor received payment for those services.

[2016] UKPC 12
Bailii
Commonwealth

VAT

Updated: 16 January 2022; Ref: scu.564475

FTTTx VAT – Request to change effective date of registration for VAT – Whether refusal reasonable – No – Whether there was a genuine error/misunderstanding – Yes – Whether decision would have inevitably have been the same had it been taken into account – Yes – John Dee Ltd v Customs and Excise Commissioners applied – Appeal dismissed

[2016] UKFTT 290 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564355

FTTTx VAT – Default Surcharge; proportionality; Value Added Tax 1994 s59, penalties for inaccuracies in VAT returns; Finance Act 2007, Schedule 24; appeal allowed in part

[2016] UKFTT 310 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564365

VAT VAT – supply of premises for civil wedding ceremony as part of ‘wedding package’ by hotel – single exempt supply of land or standard rated composite supply of wedding package – held — hire of licensed premises separate supply – not exempt supply of land – appeal dismissed.

[2016] UKFTT 309 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564362

FTTtx VAT – default surcharge – whether the appellant had a reasonable excuse – whether the surcharge was disproportionate – appeal dismissed

[2016] UKFTT 303 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564367

FTTTx Value Added Tax – application for strike-out – whether excess VAT paid on estimated assessments is recoverable – time-bar – Section 80(4), VATA 1994 – Rule 8(3)(c) of The Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – Appeal struck-out

[2016] UKFTT 274 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564360

FTTTx VAT – food zero rating – whether supplies pre October 2012 heated for the purposes of enabling food to be consumed at a temperature above the ambient air temperature – whether supplies after September 2012 kept hot after being heated – preliminary issue decided in favour of HMRC

[2016] UKFTT 302 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564370

FTTTx VAT – assessment – whether assessment made within one year time limit in s73(6)(b) VATA 1994 – yes – appeal dismissed

[2016] UKFTT 282 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564358

FTTTx VAT – Default Surcharge – Value Added Tax Act 1994, sections 59 and 71 – The cause of insufficiency of funds – Whether or not a reasonable excuse for late payment – yes for part of the non-payments for two periods – no for the remaining eight periods – allocation of payments – proportionality

[2016] UKFTT 296 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564348

FTTTx VALUE ADDED TAX – assessment – whether reason to assess trader – yes – whether any evidence to justify amendment of assessment – no – misdeclaration penalty: whether affected by other penalty assessment under Sch 24 FA 2007 – no – held, misdeclaration penalty properly imposed and no reason to adjust – Sch 24 penalty: held, invalid as expressed to cover period before legislation took effect – Direction under para 2 Sch 1 VATA 1994 that businesses to be treated as carrying on single business for VAT purposes: whether HMRC decision unreasonable – no – appeals dismissed but appeal against Sch 24 penalty allowed

[2016] UKFTT 291 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564349

FTTTx VAT – penalty – personal liability notice – para 19 sch 24 FA 2007 – jurisdiction of Tribunal – whether liable – amount of penalty

[2016] UKFTT 295 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564337

FTTTx VAT – Recharge of payments made to joint employees under a Service Agreement – Whether Service Agreement reflected commercial and economic reality of relationship between the parties – Whether disbursements or consideration for a supply of services – Appeal allowed

[2016] UKFTT 289 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564336

FTTx VALUE ADDED TAX – company limited by guarantee – whether supplies to members were outside the scope of VAT – single supply or multiple supplies – nature of supplies – exemption under Article 13A(1)(l) Sixth Directive – supplies made by an organisation of a philanthropic nature – appeal allowed

[2016] UKFTT 294 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564351

FTTTx VAT – import VAT – Channel Islands – appellant granted low value bulk import approval – whether conditions of approval met – appellant issued with demand for import VAT as a customs debt – low value consignment relief (‘LVCR’) for customs duty and import VAT – whether packages sent to the same recipient and listed on the same manifest must be added together for the purposes of customs duty LVCR – whether same approach applies to VAT LVCR – if a customs debt, whether appellant is the debtor – whether waiver provisions at Article 220(2)(b) of the Customs Code apply to import VAT – whether separate waiver appeal required – whether Tribunal has jurisdiction on this issue – whether debt should be waived – appeal against assessment allowed – whether penalty charged should be upheld, discharged or varied – penalty reduced

[2016] UKFTT 283 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564342

FTTtx Value Added Tax – default surcharge – whether reasonable excuse -no – appeal dismissed

[2016] UKFTT 293 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564346

FTTTx VAT – Input tax – Sale of helicopter held in name of US entity on trust for civil aviation regulatory purposes to UK appellant – identity of supplier?- whether supply by UK company which provided invoice or by US legal owner trustee – supplier was the UK company which held beneficial interest – appeal allowed – whether invoice invalid in any case because it referred to previous company name – HMRC to consider exercise of discretion in relation to ‘other evidence’ Regulation 29(2) VAT Regulations 1995

[2016] UKFTT 277 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564344

reasonable excuse appeal

[2003] UKVAT V18334
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.221262

VAT – assessment of VAT on undeclared business income – whether deposits into bank account evidence of undeclared income – held yes – whether underdeclaration of turnover in some years evidence of underdeclaration of turnover in earlier years – held yes – whether assessments made to best judgment – held yes – whether VAT loss as result of dishonest evasion of VAT by Appellant – held yes – whether assessments made under extended time limits in time – held yes – appeal dismissed

[2012] UKFTT 489 (TC)
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.466111

Exemptions – whether lease of immoveable property – long lease – whether supply of part of a building – yes – exempt in terms of Article 135(1)(j)

[2021] UKFTT 368 (TC)
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.669768

FLAT RATE SCHEME – Relevant turnover – Exempt supplies – Bank interest – whether bank interest an exempt supply – In principle: Yes – Whether bank interest constitutes a receipt arising in the course or furtherance of any business carried on by Appellant – No – VAT Act 1994 s.26B – VAT Act 1994 Schedule 9 Group 5 Items 2 and 8

[2011] UKFTT 42 (TC), [2011] SFTD 324, [2011] STI 674
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.442804

VAT – MTIC FRAUD (CONTRA-TRADING) – HMRC denied input tax claim in the sum of pounds 1,063,650 in respect of two supplies of mobile phones – Appellant conceded that the supplies were connected with fraudulent VAT losses but denied knowledge – Did the Appellant know or should have known that its transactions were connected to fraudulent evasion of VAT – Yes – Appeal dismissed

[2011] UKFTT 93 (TC)
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.442818

VALUE ADDED TAX – sales brochures supplied for no immediate consideration – consideration payable if order placed, but offset by delivery charge credit – whether zero-rated brochure in reality supplied for no consideration – yes – consideration in truth paid for taxable supply of delivered goods – whether arrangements abusive – no – whether some of several assessments designed to recover under-paid output tax in time – no – appeal allowed in part

[2011] UKFTT 122 (TC), [2011] SFTD 511
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.442886

The court was asked whether a VAT-saving scheme is invalidated by reason of the EU principle of abuse of rights; and, if so, what the consequences are.

Lewison, David Richards LJJ
[2016] EWCA Civ 440
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.563433

Appeal by an industrial and provident society, the Midlands Co-operative Society Limited against a decision dismissing its appeal against the VAT assessment by the Commissioners concerning the VAT position of another industrial and provident society which had transferred its engagements to the Midlands Society. By reason of that transfer of engagements the VAT Tribunal directed that the appeal be brought in the name of the Midlands Society.
Held: The appeal failed.

Lightman J
[2001] EWHC 701 (Ch), [2002] STC 198
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.263742

VALUE ADDED TAX – Application for permission to appeal out of time – Applicant not aware of the decisions sought to be appealed until over a year after they were made – Applicant going into liquidation – further delay caused by insufficiency of funds to appeal – further delay caused by the Applicant’s director’s reluctance to assist the liquidator in the prosecution of the appeal – HMRC accepting that the Applicant had a prima facie case – whether refusal to extend time would cause the Applicant measurable loss – yes – whether an extension of time to appeal would cause prejudice to HMRC in terms of the public interest in good administration and legal certainty – yes – whether Applicant to blame for the delay – yes, in respect of the last 21 months of the period of delay – balancing exercise undertaken in relation to the Tribunal’s exercise of its power to extend time – In the result time not extended and the Application refused and the Appeal struck out

[2011] UKFTT 352 (TC)
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.443026

Security – Poor compliance record and director’s involvement in previous failed company – Whether Commissioners’ decision reasonable – Yes – Appeal dismissed

[2012] UKFTT 499 (TC)
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.466134

VAT – Flat rate scheme – Retrospective authorisation – Refusal to backdate to periods for which returns already made – held that refusal not unreasonable – VAT Regulations 1995, reg 55B(i) – VATA 1994, s.84(4ZA) – Appeal dismissed

[2011] UKFTT 62 (TC)
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.442822

VAT – exemptions – accommodation- whether the appellants supply of studio flats to the local authority was excluded from the exemptions within Group 1 of Schedule 9 of the Value Added Tax Act 1994 because they were operating a hotel or similar establishment – appeal dismissed

[2012] UKFTT 499 (TC)
Bailii
England and Wales

VAT

Updated: 15 January 2022; Ref: scu.466137

(Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388 / EEC – Articles 2 and 6 – Scope – Taxable transactions – Provision of services for consideration – Secondment of staff by a company parent to its subsidiary – Reimbursement by the subsidiary limited to the costs incurred

C-94/19, [2020] EUECJ C-94/19, ECLI: EU: C: 2020 : 193
Bailii
European

VAT

Updated: 14 January 2022; Ref: scu.654927

Arden, Tomlinson, LJJ, Morgan J
[2016] EWCA Civ 436, [2016] WLR(D) 228
Bailii, WLRD
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.563083

VAT – Default surcharge – Reasonable excuse – Appeal dismissed

[2016] UKFTT 235 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562872

FTTTX (Vat – Assessments : Best Judgment) VAT – Disparity between turnover figures in accounts and VAT returns for same period – No explanation provided – Difference assessed to VAT – Whether assessment to best judgement – Yes – Appeal dismissed

[2016] UKFTT 252 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562881

REINSTATEMENT APPLICATION – appellant failed to comply with Unless order when legally advised appeal likely to fail due to failure of ‘Sub One’ litigation – automatically struck out – applied for reinstatement when learnt other solicitors taking new ground of appeal – no real prospect of success in new ground – reinstatement refused

[2016] UKFTT 267 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562866

FTTTx (VAT – Zero-Rating : Caravans and Houseboats) VALUE ADDED TAX – zero rating – whether mobile timber structures supplied are ‘caravans’ within item 1 Group 9 Schedule 8 VATA 1994

[2016] UKFTT 237 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562878