FTTTx VAT – input tax – professional fees incurred by holding company – whether there has been a supply of services – whether services used for business purpose

Citations:

[2012] UKFTT 699 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466248

FTTTx VALUE ADDED TAX – Default Surcharges – insufficiencies of funds – whether the cause of the insufficiencies amounted to a reasonable excuse within section 59(7)(b) VATA and having regard to section 71(1)(a) VATA – Customs and Excise Commissioners v Steptoe [1992] STC 757 considered and applied – the cause of the insufficiencies was cash flow difficulties arising from over-extension of the business, defaulting debtors and a credit squeeze applied by the appellant’s invoice discounters – held in principle this amounted to a reasonable excuse – but in 2 out of the 9 VAT periods in issue the reasonable excuse was exhausted before payments of VAT were made – appeal allowed in part

Judges:

John Walters QC TJ

Citations:

[2012] UKFTT 621 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466239

VAT – s 49 VATA – whether transfer of a business as a going concern where no supply by outgoing trader to new trader – yes on facts – whether legitimate expectation means not liable to VAT – stayed pending Noor

Citations:

[2012] UKFTT 702 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466263

VAT – Whether allegations of fraud should be restricted to those pleaded – Admissibility of evidence – Whether Appellant knew or should have known that its transactions were connected to MTIC fraud – No – Mobilx v HMRC [2010] STC 1463 applied – Appeal allowed

Citations:

[2012] UKFTT 642 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.466216

FTTTx VAT – Overpayment – Whether consideration for a supply – No – No VAT charge on overpaid amounts – Appeal allowed

Citations:

[2012] UKFTT 671 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466194

FTTTx VALUE ADDED TAX – registration – whether appellants trading as single partnership or as two differently constituted partnerships – on the evidence, two separate partnerships – appeal allowed

Citations:

[2012] UKFTT 590 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.466155

FTTTx VAT penalties. Onus of proof. Evidence of breach

Citations:

[2012] UKFTT 529 (TC)

Links:

Bailii

VAT

Updated: 09 November 2022; Ref: scu.466135

The Commissioner had made an assessment to VAT, and the time limits for making a further assessment had passed before the tax payer became aware that he might be due to deduct further input tax.
Held: The taxpayer was not entitled to furher reduce the amount of VAT due in the assessment.

Judges:

Arden LJ

Citations:

[2007] EWCA Civ 542, Times 05-Jul-2007

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.254537

Citations:

[2001] EWCA Civ 1548

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.201431

Citations:

[2001] EWCA Civ 1745, [2002] BTC 5003, [2001] STC 1661, [2002] BVC 114, [2001] STI 1519

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.201480

VALUE ADDED TAX – claims for repayment of output tax – motor trader – ‘Elida Tables’ and ‘Italian Tables’ – whether appellant has established claim to additional repayments – preliminary issue as to level of manufacturer bonuses and number of demonstrator vehicles supplied

Citations:

[2020] UKFTT 80 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.649199

MISDECLARATION PENALTY – trader completing but failing to submit VAT returns and paying centrally issued assessments for less than the true amount of tax – cashflow difficulties – whether reasonable excuse for misdeclaration – VATA 1994 ss 63, 70 – no reasonable excuse – no mitigation found – appeal dismissed

Citations:

[2006] UKVAT V19849

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 November 2022; Ref: scu.246172

VAT – imposition of default surcharge – sections 59 and 59A Value Added Tax Act 1992 – final payment of VAT due was lower than the amount stated in a return, reasonable excuse, impact on default surcharge period, whether penalty imposed by virtue of a later delayed instalment payment proportionate in the circumstances – appeal allowed.

Citations:

[2020] UKFTT 84 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649176

VAT – DIY Housebuilders Scheme- construction of new building – demolition of existing building – planning permission for alternation not for new build – completion certificate – whether within the provisions of VATA 1994 Sch 8 Group 5 – appeal dismissed

Citations:

[2020] UKFTT 65 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649193

VAT – default surcharge – whether reasonable excuse – whether proportionate – appeal dismissed

Citations:

[2020] UKFTT 79 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649172

VALUE ADDED TAX – DIY builders – claim under Section 35 of the Value Added Tax Act 1994 to recover VAT on goods and services supplied in relation to the construction of a dwelling where the revised planning permission referring to the new dwelling was granted after some of the goods and services were supplied but before completion of the building – held that (a) VAT properly arising in respect of supplies of goods made after the revised planning permission was granted could in theory be recovered but that no VAT did properly arise in respect of those supplies because they should all have been zero-rated for VAT purposes and (b) no recovery could be made of (i) VAT properly arising in respect of supplies of goods made before the revised planning permission was granted or (ii) VAT properly arising on supplies of services whether made before or after the revised planning permission was granted

Citations:

[2020] UKFTT 85 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649161

VALUE ADDED TAX – Operation of aged creditor rules – Rule 8(3) Application by one of the Appellants to strike-out the Respondents’ case – Discussion of the nature of a ‘mini trial’ – Identification of triable issues not amenable to summary disposal relating to existence of inter-company debt, the timing and formalities of assessments – Application dismissed

Citations:

[2019] UKFTT 611 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644021

VAT – flat rate scheme – application to backdate to periods for which VAT return already filed – HMRC refusal to exercise discretion to backdate for those periods – held, discretion limited by the statutory purpose of the FRS – Seefe not followed – appeal refused

Citations:

[2019] UKFTT 616 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644030

VAT – Flat Rate Scheme – allowable input tax – regulations 55A and 55E of the Value Added Tax Regulations 1995 – whether or not supplies relating to escape room games were capital expenditure goods with a value of more than pounds 2,000 – yes in respect of supplies of rooms, sets and props – no in respect of miscellaneous supplies – appeal allowed in part

Citations:

[2019] UKFTT 581 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.643999

Reference for a preliminary ruling – Value added tax (VAT) – Refund of VAT – Directive 2008/9/EC – Article 8(2)(d) – Article 15 – Indication of number of the invoice – Refund application

Citations:

ECLI:EU:C:2020:1050, C-346/19, [2020] EUECJ C-346/19

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 05 November 2022; Ref: scu.660701

VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed

Citations:

[2020] UKFTT 120 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649186

Recovery of input VAT – scrap metal trade – were the limbs of the Kittel test met?

Citations:

[2020] UKFTT 76 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649191

VAT – refunds for DIY housebuilders – Value Added Tax Act 1994, section 35 – Value Added Tax Regulations 1995, regulations 200 and 201 – whether or not the claims were made no later than three months after the completion of the buildings – yes – appeals allowed’

Citations:

[2020] UKFTT 125 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649218

Citations:

[2020] UKFTT 87 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649178

PROCEDURE – strike out application – VAT input tax claim after relevant time limits – ground of challenge on legitimate expectations – Tribunal’s jurisdiction – s 83 of VATA 1994 – Rule 8 of the Tribunal Rules 2009 – application granted

Citations:

[2019] UKFTT 636 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644036

VAT – Land and property – Group 5 sch 8 VATA 1994 – educational charity – whether college used buildings otherwise than in course or furtherance of a business – whether building constituted a qualifying annexe

Citations:

[2019] UKFTT 658 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644034

VAT – breach of registration threshold – failure to notify liability to register – penalty under Sch 41 FA 2008 – goods supplied to non-EU countries – mistaken belief that supplies were ‘exempt’ – whether reasonable excuse – whether excuse continued – whether disclosure ‘prompted’ or ‘unprompted’ – appeal allowed in part

Citations:

[2019] UKFTT 607 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644003

VAT – default surcharge – electronic payment – failure to appreciate that BACS payments take three working days to clear – reasonable excuse – no – appeal dismissed

Citations:

[2011] UKFTT 339 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.443016

reasonable excuse appeal

Citations:

[2009] UKVAT V20941

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.301748

Freezing orders had been made in the course of winding up proceedings after the company was found to have been involved in VAT fraud. Applications were made for the committal of defendants for breach of the freezing orders.

Judges:

Lawrence Collins J

Citations:

[2006] EWHC 2653 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Shah v Patel and others CA 15-Aug-2008
The appellant had been committed after failing to file evidence with the registrar after, in the insolvency of the company, another director had filed false evidence to explain missing funds. However the order had required the documents to be filed . .
See Also – Crystal Mews Ltd v Metterick and Others ChD 13-Nov-2006
The court considered the punishment on finding contempt proved for breach of a freezing order: ‘In contempt cases the object of the penalty is both to punish conduct in defiance of the court’s order as well as serving a coercive function by holding . .
Lists of cited by and citing cases may be incomplete.

VAT, Contempt of Court

Updated: 04 November 2022; Ref: scu.245697

VDT Value added tax – Input tax – Meaning of ‘. . of which that taxable person had . . no means of knowledge’ – Bond House Systems Limited and other cases applied

Citations:

[2006] UKVAT V19831

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.246151

VDT Value Added Tax – Direct sales – Notice of Direction – Appeal dismissed by consent

Citations:

[2006] UKVAT V19834

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.246135

Reference for a preliminary ruling – Transport – Air services – Regulation (EC) No 1008/2008 – Article 23(1) – Indication of the final price to be paid – Online passenger check-in fees – VAT – Administrative fees for purchases made by means of a credit card other than that approved by the air carrier – Unavoidable and foreseeable elements of the final price to be paid – Optional price supplements – Concept

Citations:

C-28/19, [2020] EUECJ C-28/19, ECLI:EU:C:2020:301

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 04 November 2022; Ref: scu.660151

Reference for a preliminary ruling – Common system of value added tax – Directive 77/388 / EEC – Article 10 (2), first and third subparagraphs, Article 17 (1) and Article 18 (2), first subparagraph – Directive 2006 / 112 / EC – Article 63, Article 64 (1), Article 66, first subparagraph, sub (a) to (c), Article 167 and Article 179, first subparagraph – Provision of services carried out before Hungary’s accession to the Union European Union – Exact determination of the price of this service made after membership – Invoice relating to the said service issued, and payment thereof made, after membership – Refusal of the right to deduct based on this invoice due to the limitation period – Jurisdiction of the Court

Citations:

C-258/19, [2020] EUECJ C-258/19, ECLI:EU:C:2020:345

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 04 November 2022; Ref: scu.660119

VAT – acquisition and export of luxury vehicles – denial of input tax credit on Kittel grounds – denial of zero rating on Mecsek grounds – whether defaulting traders fraudulent – yes – whether Appellant knew or should have known – held Appellant knew and should have known – appeal dismissed

Citations:

[2020] UKFTT 107 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.649180

VAT -MTIC fraud or fraud connected with no supply – penalty assessed on a company for deliberate inaccuracy attributed to director under para 19 Sch 24 FA 2007 – whether inaccuracy ‘deliberate – whether attributable to director – if no supply made whether declaration of output tax was an inaccuracy within para 6(2) Sch 24 – whether para 5 Sch 11 treated VAT put on an invoice as output tax when no supply – Art 203 VAT Directive considered.

Citations:

[2019] UKFTT 655 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.644038

VAT – best judgment assessments – supply of labour or outsourced payroll services – held labour – appeal against assessments dismissed – penalties for inaccurate returns – careless or deliberate – held careless – appeal against penalty assessment allowed in part.

Citations:

[2019] UKFTT 615 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.644033

VALUE ADDED TAX – notice of requirement to provide security – whether decision was flawed – no – appeal dismissed

Citations:

[2019] UKFTT 621 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.644020

UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision not perverse – no error of law – appeal dismissed; – ‘Applications for extensions of time limits of various kinds are commonplace and the approach to be adopted is well established. As a general rule, when a court or tribunal is asked to extend a relevant time limit, the court or tribunal asks itself the following questions: (1) what is the purpose of the time limit? (2) how long was the delay? (3) is there a good explanation for the delay? (4) what will be the consequences for the parties of an extension of time? and (5) what will be the consequences for the parties of a refusal to extend time. The court or tribunal then makes its decision in the light of the answers to those questions.’

Citations:

[2012] UKUT 187 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Zorkova v Revenue and Customs FTTTx 14-Feb-2014
FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 03 November 2022; Ref: scu.462884

FTTTx VALUE ADDED TAX – Assessment in respect of underdeclared tax – Whether proper records kept – No – Whether assessment to the best of the officer’s judgment – Yes – Appeal dismissed

Citations:

[2012] UKFTT 414 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462811

FTTTX VAT Appeals – Procedure – application to set aside original decision -application dismissed

Citations:

[2012] UKFTT 434 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462830

FTTTx TYPE OF TAX – VAT – 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 the Appellant ought to have known and on the balance of probabilities knew that its transactions were connected with fraud

Citations:

[2012] UKFTT 424 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462809

FTTTx VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C and E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed

Citations:

[2012] UKFTT 366 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462828

FTTTx VAT- failure to pay VAT on time – time to pay agreement expired before payment of VAT – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – no reasonable excuse for failure – appeal dismissed

Citations:

[2012] UKFTT 416 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462785

VAT – EXEMPT SUPPLIES – finance – whether appellant supplied intermediary services or services of management and advice – held, advice ancillary and predominant supply of intermediary services – whether intermediary services in relation to item 6 (exempt) or item 9 (standard rated) – held, in relation to item 6 appeal allowed

Citations:

[2012] UKFTT 379 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462778

FTTTX VAT – disallowance of input tax claim – question of fact whether expenditure used or to be used for purpose of business – appeal allowed in part

Citations:

[2012] UKFTT 423 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462791

FTTTX VALUE ADDED TAX – exemption for the provision of education – whether the appellant was an ‘eligible body’ within item 1, Group 6, Schedule 9, VATA as being a college or institution of a UK university (Note 1(b)) – finding that the arrangements entered into between the appellant and Middlesex University were aimed at constituting the appellant as a college of that university for relevant purposes – but the evidence was such that the Tribunal was unable to find as a fact that sufficient of the appellant’s student body in fact progressed to degree courses at the university – therefore no finding that those arrangements were rendered a reality by the student careers of the appellant’s students, taken as a whole – therefore the Tribunal did not find as a fact that the appellant was a college of that university for relevant purposes – burden of proof on the point in the appeal not discharged by the appellant – appeal dismissed in part

Citations:

[2012] UKFTT 342 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462748

FTTTx VATA s73(1) assessments – s60 penalties – FA 2007 Sch 24 penalties – whether returns and records incomplete or incorrect – whether best judgment used – whether dishonesty shown – whether inaccuracies ‘deliberate and concealed’ – assessment appeal dismissed – penalty appeal allowed

Citations:

[2012] UKFTT 341 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462745

FTTTx VAT – s 60 VATA 1994 – dishonesty penalty – no dispute on facts – Appellant appealed amount of penalty – whether full disclosure and co-operation by Appellant for purposes of mitigation – no – appeal dismissed

Citations:

[2012] UKFTT 305 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462755

FTTTx VALUE ADDED TAX – do-it-yourself builders’ scheme – VATA s 35, Sch 8 Gp 5 Note (2) – ‘live-work’ unit – whether conditions for zero rating satisfied – no – appeal dismissed

Citations:

[2012] UKFTT 357 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462743

S73 VATA and S12 FA 1994 – assessed to best judgment – appeal based on existence of a confiscation order under the Proceeds of Crime Legislation – Appeal Dismissed

Citations:

[2012] UKFTT 329 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462754

FTTTx S.49 VATA and Art 5 VAT (Special Provisions) Order 1995 – creation of a sub-lease – whether there was the transfer of a business or the disposal of a new asset – Appeal Allowed

Citations:

[2012] UKFTT 360 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462760

FTTTx VAT – refunds to DIY builders – s 35 VAT Act 1994 – original planning permission replaced – whether replacement permission retrospective to date of works – s 73A Town and Country Planning Act 1990 – appeal allowed

Citations:

[2012] UKFTT 359 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462736

FTTTx VAT – input tax – missing trader intra-community (MTIC) fraud – whether the Appellant knew or should have known that his transactions in question were connected to fraudulent evasion of VAT

Citations:

[2012] UKFTT 229 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462622

FTTTx VALUE ADDED TAX – voluntary disclosure claiming repayment of output tax wrongly charged – HMRC refusing to repay any amount in respect of tax accounted for more than 3 years before the voluntary disclosure was made – section 80(4) VATA ‘capping provisions’ – where section 80(4) applies there is no liability to make a repayment – repayment in respect of periods not covered by the ‘capping provision’ already made – no jurisdiction to consider the question of whether HMRC should make a further ex gratia payment in respect of periods covered by the ‘capping provision’ – appeal struck out

Citations:

[2012] UKFTT 191 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462640

FTTTx VAT – MTIC – appellant knew transactions connected with fraud – appeal dismissed.

Citations:

[2012] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462591

The Court was asked whether RSA can deduct input tax which it paid on rent to the landlords of premises let to it in the period from the early 1990s to 20 November 1995. Prior to that date, it occupied these premises for its own purposes which involve the making of exempt supplies. It then ceased to occupy the premises and sought subtenants on the basis that the lettings would either be an exempt supply or a supply subject to value-added tax (‘VAT’). Later on 20 November 1995 RSA made an election to make taxable supplies of lettings. The issue on this appeal therefore concerns the period after it had ceased to occupy the premises and before that election took effect. It seeks to deduct the input tax paid to its landlords in this period.

Judges:

Lady Justice Arden

Citations:

[2001] EWCA Civ 1476, [2001] NPC 142, [2001] STC 1476, [2002] BTC 5046, [2001] STI 1345, [2001] 43 EGCS 183, [2002] BVC 174

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Landlord and Tenant

Updated: 03 November 2022; Ref: scu.201430

Judges:

The Honourable Mr Justice Stanley Burnton <

Citations:

[2002] EWHC 2085 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.178080

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association

Citations:

C-449/19, [2020] EUECJ C-449/19

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 03 November 2022; Ref: scu.660760

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions

Citations:

C-405/19, [2020] EUECJ C-405/19, ECLI:EU:C:2020:785

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 03 November 2022; Ref: scu.660632

PROCEDURE – application for preliminary issue – Wrottesley considered – succinct, knockout point but lacked reasonable prospect of success – application refused

Citations:

[2019] UKFTT 596 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.643993

VAT – Agricultural Flat Rate Scheme – registration cancelled – decision accepted – European Court decision – appeal over six years later – no reason why did not appeal within time – no reasonable excuse – late appeal disallowed

Citations:

[2019] UKFTT 152 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.635702