FTTTx VAT – Deregistration- para13 sch1 VATA

[2015] UKFTT 321 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550278

FTTTx VAT – late submission of payment of VAT due on return – whether reasonable excuse for late submission of payment due on return – No.

[2015] UKFTT 299 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550269

FTTTx VAT – late submission of VAT return and payment of VAT due on return – whether reasonable excuse for late submission of return and payment due on return – No.

[2015] UKFTT 304 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550275

FTTTx VAT – late submission of VAT return and payment of VAT due on return – whether reasonable excuse for late submission of return and payment due on return – No.

[2015] UKFTT 317 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550271

FTTTx VAT – MTIC – onus of proof on HMRC – whether transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known this – yes – appeal dismissed.

[2015] UKFTT 320 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550273

FTTTx VAT – late submission of VAT return and payment of VAT due on return – whether reasonable excuse for late submission of return and payment due on return – No.

[2015] UKFTT 318 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.550276

FTTTX MISDECLARATION PENALTY – Commissioners’ assessments to recover overpaid input tax based upon invalid invoices – Appellant allegedly ignorant of the flaws – was there a reasonable excuse? – no – appeal dismissed
COSTS – withdrawal of appeals when Appellant’s representative was alerted to the flaws in invoices – application for partial costs – application dismissed

Lady Mitting
[2009] UKFTT 281 (TC)
Bailii
England and Wales

VAT

Updated: 02 January 2022; Ref: scu.409086

FTTTx VAT – Appeals : Costs – VAT – MTIC – appeal withdrawn – costs – old rules – discretion – costs awarded

Anne Scott TJ
[2015] UKFTT 292 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549552

FTTTx VALUE ADDED TAX – default surcharge – allocation of payments – whether VAT due at time of payments – whether surcharges plainly unfair – if so, whether within state’s margin of appreciation – whether poor financial position of companies a reasonable excuse for late payment as a consequence of financing arrangements – no – whether sufficient evidence as to financial position – no – whether appropriate to consider in the alternative the question of lateness of returns – yes, if reasonable excuse for late payment had been established – appeals dismissed, subject to reductions of certain surcharges

[2015] UKFTT 274 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549553

Vat – Penalties : Misdeclaration

[2015] UKFTT 284 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549539

FTTTx VALUE ADDED TAX – transfer of a business as a going concern – grant of land – option to tax – Article 5(2A) VAT (Special Provisions) Order 1995 – requirement for exercise by transferee at the date of grant – whether belated notification effective for the purposes of Article 5(2A) – appeal dismissed

[2015] UKFTT 265 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549544

FTTTx Vat – Penalties : Misdeclaration – VAT – penalties – input tax – ‘flat rate scheme’ – meaning of ‘carelessness’- failure to apply ‘appropriate percentage’ to VAT-inclusive ‘relevant turnover’ – HMRC officer mistakenly confirms method applied correct – whether appellant careless- no – appellant claiming input tax credit for services received – whether appellant careless – yes – appeal allowed in part

[2015] UKFTT 276 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549551

Vat – Input Tax : Business Purposes

[2015] UKFTT 294 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549529

FTTTx VAT – Craft fairs organised by appellant – General public charged admission – Space sold to stallholders to sell their products – Whether supply to stallholders an exempt supply of a licence to occupy land or composite supplies of taxable services comprising of the organisation of a craft fair – Appeal allowed

[2015] UKFTT 245 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549519

Application for judicial review of a decision by the Defendants to require the Claimant to account for value added tax (‘VAT’) for a period of three years under the so-called reverse charge provisions contained in s. 8 of the Value Added Tax Act 1994 in respect of legal services provided in other jurisdictions and paid for by MPS.

Sales J
[2009] EWHC 2780 (Admin), [2010] STC 555, [2009] BVC 943, [2009] STI 2894
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.377843

VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed

[2015] UKFTT 209 (TC)
Bailii
Value Added Tax Act 1994 80(4A)
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547419

FTTTx PROCEDURE – Rule 8(2) – Application to strike out Notice of Appeal on mandatory basis – Value Added Tax Act 1994 section 83 – Whether a certain letter constituted an appealable matter – No – Whether Tribunal had jurisdiction in relation to the proceedings- No – Whether Notice of Appeal should be struck out – Yes – Appeal struck-out

[2015] UKFTT 215 (TC)
Bailii
Value Added Tax Act 1994 83
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547402

FTTTx VAT – input tax – partial exemption – whether input tax associated with supplies of goods directly attributable to taxable supplies – yes – appeal dismissed

[2015] UKFTT 201 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547411

FTTTx VAT – provision of written promotional materials and of various related services – whether a single supply and standard-rated – Yes – Section 30 and Schedule 8 VATA 1994 – Appeal dismissed

[2015] UKFTT 219 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547407

FTTTx (VAT – Registration : Partnerships, of) VAT- cessation of partnership – when had partnership been dissolved – section 45 VAT Act 1994 – had notice been given – effect of supplies made after dissolution

[2015] UKFTT 206 (TC)
Bailii
Value Added Tax Act 1994 45
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547406

FTTTx VAT: input tax refused as invoices stated not to sufficiently describe the goods and services supplied; assessment raised in respect of the disallowed input tax; VAT Regulations 1995, regulations 29, 13(1) and 14(1); whether additional information sufficient to identify the work undertaken – yes..

[2015] UKFTT 207 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547412

FTTTx VAT – Penalties : Default Surcharge

[2015] UKFTT 211 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547394

VAT – partnership dispute – continuing partners separately instruct solicitors in dispute with outgoing partner – whether VAT on legal bills recoverable by partnership – held – no as supply not ‘to’ the partnership

[2015] UKFTT 161 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.546577

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax -Directive 2006/112/EC – Articles 52(c) and 55 – Determination of the place of supply of services – Recipient of the service identified for value added tax purposes in several Member States – Dispatch or transport out of the Member State in which the service has been physically carried out

Caoimh, P
C-97/14, [2015] EUECJ C-97/14, ECLI:EU:C:2015:290
Bailii
European

VAT

Updated: 30 December 2021; Ref: scu.546226

Value Added Tax – cancellation of registration – whether reasonable – VATA 1994 Schedule 1 para 13(3) – Appeal Dismissed.

[2010] UKFTT 467 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.426644

INPUT TAX – voluntary registration – pre-registration supplies – whether subsequent backdating possible – VATA Sch 1 para 9 – no backdating permitted. Software – whether goods or services – disallowance of input tax on supplies of services made more than six months before registration – VAT Regulations 1995 reg 111(2) – appeal dismissed

[2010] UKFTT 149 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.422197

Value added Tax – Assessments under s.73 (2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73 (6)(b) 1994 – Assessments out of time – Appeal allowed

[2009] UKFTT 189 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.409012

reasonable excuse appeal

[2005] UKVAT V19274
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.237994

FTTTx VAT -input tax – MTIC fraud – direct tax losses and losses through contra-traders – whether tax losses established – yes – whether losses due to fraudulent evasion – yes – whether appellants transactions connected to fraudulent losses – yes – whether appellants had knowledge of connection of fraudulent losses – yes – appeal dismissed.

[2015] UKFTT 136 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.545095

FTTTx VAT- default surcharge – s 59A VATA 1994 – whether reasonable excuse – No – whether surcharge disproportionate – No – Appeal dismissed

[2015] UKFTT 135 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.545097

FTTTx VAT – Application to register – insufficient supporting evidence – cancellation of registration – badges of trade – not a business – appeal dismissed

[2015] UKFTT 134 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.545099

FTTTx VAT – input tax – whether input tax on legal fees were attributable to taxable supplies – no – VATA s 24 and s 26 – appeal not allowed

Connell TJ
[2015] UKFTT 129 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.544622

FTTTx VAT – Penalty – Prompted disclosure of over claimed input tax – Whether error ‘deliberate and concealed’ or ‘careless’ – Careless – Whether appropriate reduction for quality of disclosure – No – Appeal allowed – Penalty reduced accordingly

[2015] UKFTT 130 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.544624

FTTTx VAT – retail schemes -applicability of ‘catering adaptation’ to trader – conditions not met – whether trader told by revenue authority it could use apportionment scheme – no- appeal dismissed

[2015] UKFTT 128 (TC)
Bailii
England and Wales

VAT

Updated: 29 December 2021; Ref: scu.544623

FTTTx VALUE ADDED TAX – Denial of input tax recovery as connected with fraud -whether properly denied – On facts No – Appeal allowed

[2015] UKFTT 99 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544590

FTTTX VAT – s 80(4) VATA – claim for overpaid VAT – claim capped as made more than four years after overpayment – no provision in legislation for reasonable excuse – appeal dismissed

[2015] UKFTT 104 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544594

FTTTx VAT – default surcharge – s 59A VATA 1994 – whether reasonable excuse – No – whether surcharge disproportionate – No – Appeal dismissed

[2015] UKFTT 124 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544578

FTTTx VAT – Input tax – deductibility of input tax – supply to taxable person for purposes of business carried on or to be carried on – supply for purpose of business – subjective test – onus of proof on taxpayer – appeal allowed

[2015] UKFTT 101 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544579

FTTTx VALUE ADDED TAX – MTIC – whether connection to fraud established via direct tax loss chains and contra-trading chains – yes – whether the Appellant knew or should have known of the connection – yes – whether alternatively input tax on supplies to the Appellant in relation to which the consideration remained unpaid after 6 months should be disallowed pursuant to s.26A VATA – yes – appeal dismissed

[2015] UKFTT 120 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544585

FTTTx VAT – Fleming claim – preliminary issue re mode of proof of transfer of rights to reclaim between successor NHS bodies.

[2015] UKFTT 103 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544588

VAT – Fleming claim – repayment of input tax relating to business activities – whether quantifiable and due – No – FA 2008, Section 121 – Appeal dismissed

[2015] UKFTT 119 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544582

FTTTx Value Added Tax – Disputed turnover of fast food business – Discrepancy between VAT returns and till figures on Z rolls

[2015] UKFTT 92 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544572

FTTTx VAT – MTIC – transaction connected with fraud? – yes – did the appellant know? – yes – appeal dismissed.

[2015] UKFTT 111 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544575

FTTTx VAT – Repayment claims for periods 06/12 and 09/12 for Colour Blast Ltd amounting to andpound;20,931.50 and for the periods 05/12 and 08/12 for Sunlight Optical Ltd amounting to andpound;23,590.61 – daughter commencing new companies – equipment and frames supplied by 15 of father’s companies- transactions orchestrated by father – father and daughter knew that transactions were fraudulent – failure by father to pay VAT due in 15 supplier companies giving rise to tax losses – case dismissed.

[2015] UKFTT 98 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544574

FTTTx VAT – Penalties – Schedule 24 Finance Act 2007 – suspension of penalty – whether conditions could be applied – decision of HMRC flawed – whether as a matter of discretion the penalty should be suspended – appeal dismissed

[2015] UKFTT 126 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544573

FTTTx VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – appeal dismissed

[2015] UKFTT 106 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544587

FTTTx VAT – MTIC fraud – Transactions connected to a fraudulent tax loss – Whether appellant knew or should have known of connection – Yes – Appeal dismissed

[2015] UKFTT 102 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544584

FTTTx VAT – Requirement of security for VAT – VAT debt and non-compliance of company carrying out similar business whose director was also director of the appellant – decision flawed for lack of reasons and for failure to consider whether appeal against assessment against previous company had been withdrawn – decision not otherwise unreasonable-if further decision were to be directed requiring the flaws to be corrected inevitable that security would still be required – appeal dismissed

[2015] UKFTT 112 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544586

FTTTx VAT – input tax – supply of services in relation to the raising of equity finance by the appellant – Airtours Holidays Transport Limited v Commissioner for HM Revenue and Customs [2014] EWCA Civ 1033 considered – whether the appellant established that it was the recipient of the services – no – appeal dismissed

[2015] UKFTT 91 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544570

FTTTx VAT — liability to register – ticket sales – whether acting as principal or agent for VAT purposes – ticket costs as disbursement – HMRC guidelines – common law indicia – HELD – Acting as principal-full value of supplies made included as taxable supplies – indicia not of equal weight – lack of evidence that not profiting as agent-lack of documentation-disbursement rules not applicable- appeal dismissed.

[2015] UKFTT 114 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.544566

VAT, under declaration of output tax; assessment; whether to best judgment; whether excessive; VATA 1994 ss73(1), 83(1)(p).

[2014] UKFTT 232 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.525225

Value Added Tax – de-supply whether the condition of repossessed goods had been changed between the moment of repossession and subsequent sale – whether categories of contentious minor changes could be added to the subject matter of the Appeal – Appeal allowed in part

[2010] UKFTT 182 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.422168

Value added tax – exempt supplies – finance – whether part of the additional cost of monthly paid membership fees for a sports club, as compared with the cost of annually paid membership fees, was an exempt supply of finance – whether membership was annual membership with fees paid monthly or monthly membership

[2005] UKVAT V19354
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.238068

EVASION PENALTY – penalty apportioned to company director and managing officer – failure to submit returns in four periods – payment of centrally issued assessments for first three of those periods – Appellants’ belief that their financial consultant was dealing with VAT affairs – appeal allowed in respect of two periods and dismissed in respect of two periods

[2005] UKVAT V19117
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.229592

FTTTx VAT – Requirement of security for VAT – HMRC took account of VAT debt arising from assessment on connected company – significance of HMRC not considering reasons for withdrawal of appeal against VAT assessment for previous connected company – HMRC’s decision not unreasonable – appeal dismissed

[2015] UKFTT 63 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543224

FTTTx VAT – assessment – both input and output tax in dispute – no evidence either incorrect – appeal dismissed

[2015] UKFTT 83 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543226

FTTTx VAT – taxpayer’s supplies effectively exempt under UK law – taxpayer seeking to rely on its directly effective right to treat supplies as standard rated – output tax exceeding input tax – whether HMRC entitled to deny input tax claim – meaning of direct effect – taxpayer’s right is only to net amount – appeal dismissed

[2015] UKFTT 74 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543228

FTTTx VAT – default surcharges – late submission of Return and payments – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed

[2015] UKFTT 62 (TC)
Bailii
Value Added Tax Act 1994 59 71
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543225

FTTTx VAT – protective Fleming claims pending outcome of Bridport – late appeal – strike out application – Data Select – City of Aberdeen – lengthy delay but reasonable excuse and prompt expedition when discovered – extension of time granted – strike-out application refused

[2015] UKFTT 82 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543220

FTTTx VALUE ADDED TAX – input tax – ‘Fleming claim’ – whether input tax previously claimed in respect of services supplied in connection with share issues – documents no longer in existence – jurisdiction of the Tribunal -burden of proof :legal and evidential – appeal allowed in part – issues relating to quantum and jurisdiction adjourned

[2015] UKFTT 65 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543222

FTTTx Vat – penalities – default surcharge – reliance on third party- whether reasonable excuse – no – vat act 1994 sections 59 and 71 – whether penalty proportionate – yes – appeal dismissed.

[2015] UKFTT 73 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543230

FTTTx VAT – default surcharge for late payment – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed

[2015] UKFTT 68 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543208

FTTTx VAT – partial exemption – special method – refusal of HMRC to approve special method – appropriateness of method – appeal dismissed – regulation 102, VAT Regulations 1995

[2015] UKFTT 76 (TC)
Bailii
VAT Regulations 1995 102
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543216

FTTTx VAT – zero rating – Group 1, Part II, Schedule 8 VATA 199,4 Note 3(a) – ‘consumption on the premises’ – kiosk – food court – appeal dismissed.

[2015] UKFTT 72 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543209

FTTTx VAT – whether agent or principal – whether agent acting in own name – whether liable to account for VAT on supply – whether evidence of entitlement to input tax – appeal dismissed

[2015] UKFTT 81 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543211

FTTTx VALUE ADDED TAX – input tax – denials of right to deduct on grounds that the Appellants knew or should have known that the transactions were part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known of fraud – yes – valid refusals of right to deduct – appeals dismissed

[2015] UKFTT 47 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543199

FTTTx VAT – default surcharge – whether late payment of VAT – Yes – whether reasonable excuse – No – Sections 59 and 71 VATA

[2015] UKFTT 70 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543203

FTTTx VAT – franchise of educational teaching method- rewards paid to franchisee instructors – whether contingent discount reducing VAT on franchise fee – whether payment for separate supply – HELD – reward enhancement of basic supply – artificial to separate from services supplied under franchise agreement – reward is contingent discount – appeal allowed.

Rachel Short TJ
[2015] UKFTT 84 (TC)
Bailii
England and Wales

VAT

Updated: 28 December 2021; Ref: scu.543218