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

The court was asked as to the limits on the ability of a trader to claim repayment of or credit for VAT paid by him on purchasing goods. The usual position is that, where a trader has received VAT on sales made by him, he has the right to credit for input tax which he has paid on his purchases. If the input tax exceeds the output tax for which he must account to the respondent (‘HMRC’) at the end of the relevant period, he is entitled to repayment of the difference. Those rights are fundamental to the way VAT operates.

Arden, McFarlane, Burnett LJJ
[2015] EWCA Civ 39
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542211

FTTTx VALUE ADDED TAX – exemption for sporting supplies – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant (itself an ‘eligible body’ within Note (2A) to Group 10) were themselves ‘eligible bodies’ within Note (2A) – held no ‘non-profit-making aim’ was discernible from the constitutions of the subsidiaries and that no other ‘specific facts’ suggesting that the subsidiaries had a ‘non-profit-making aim’ obviated the necessity of such an aim being discernible from their constitutions – Kennemer Golf and Country Club v Staatssecretaris van Financien (Case C-174/00) [2002] STC 502 applied – appeal dismissed

John Walters QC TJ
[2015] UKFTT 0034 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542050

FTTTx VAT – Strike out application – repayment claims – VAT returns submitted many years late -overpayments made on estimated assessments – all claims out of time -Human Rights Act and European Convention on Human Rights Article 1 Protocol 1 argued- held – Human Rights Act not engaged- application of time limits within state’s margin of appreciation -no legal basis on which time limits could be extended -appeal no reasonable prospect of success – strike out allowed.

[2015] UKFTT 0032 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542031

FTTTx VAT – partial exemption – CVCP Agreement between universities and HMRC – whether HMRC approved a new non-CVCP retrospective partial exemption special method (‘PESM’) from 1973 to 1994 – whether a combined business/non-business method was ultra vires – whether a PESM is valid if it is not fair and reasonable – whether non-inclusion of grant income in PESM means it was not fair and reasonable – further 1997 claim for residual VAT on overheads of academic departments – 1997 claim based on PESM but subject to three year cap – Fleming claim to recover further residual VAT for period from 1973 to 1994 – whether HMRC able to reopen earlier claims so as to include grant income – evidential issues – earlier years of Fleming claim dismissed for lack of evidence – adjournment of later years – directions given

[2015] UKFTT 0033 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542037

FTTTx VALUE ADDED TAX – Denial of input tax recovery as said to be connected with fraud -Whether properly denied – On facts neither, actual knowledge of fraud or only reasonable explanation of taxpayer’s transactions shown by HMRC who had onus – Appeal allowed

[2015] UKFTT 26 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542040

FTTTx VAT – default surcharge – whether Tribunal has jurisdiction to consider an appeal against a surcharge not actually collected due to HMRC administrative practice of not enforcing surcharges of less than andpound;400 imposed at 2% or 5% rate – practical implications in similar appeals considered – whether reasonable excuse for default in this case – appeal dismissed, even though no surcharge actually imposed

[2015] UKFTT 37 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542029

FTTTx VALUE ADDED TAX – supply – supplies made more than six months before registration – VAT Regulations 1995 reg 111 – whether supplies were of goods or services – argument that supplies were of an intangible asset – reference to HMRC Business Income Manual – held, under Article 14(1) of VAT Directive, that supplies were of services – appeal on substantive issue dismissed – appeal against penalty – Sch 24 FA 2007 – consideration of factors – held, no advance disclosure – disclosure prompted – no adjustment – as HMRC decision on special circumstances not flawed, no special reduction – penalty confirmed – consolidated appeals dismissed

John Clark TJ
[2015] UKFTT 24 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542049

FTTTx VAT – failure to respond to requests for information concerning application to register; issuing invoices and collecting VAT when unregistered; failure to account for VAT; reasonable excuse for delays – no; wrongdoing penalty payable.

[2015] UKFTT 31 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542038

FTTTx VAT default surcharge – payment made late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

[2015] UKFTT 19 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542032

FTTTx Value Added Tax – Surcharges for late submission of VAT returns; whether reasonable excuse – yes for the first two periods, no for the third; appeal allowed in part.

[2015] UKFTT 16 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542044

FTTTx VAT – DIY construction of bungalow – planning for extension to existing building- appeal dismissed.

[2015] UKFTT 17 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542043

FTTTx VAT default surcharge – payment made late – computer problems caused late payment – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

[2015] UKFTT 29 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542039

FTTTx VAT default surcharge – payment six days late – Appellant obliged to pay electronically – payment made by cheque – major customer late in making payment which affected cash flow – insufficiency of funds – no request for time to pay – whether on the facts a reasonable excuse – no – appeal dismissed

[2015] UKFTT 23 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542034

FTTTx VAT – PENALTIES – VAT – default surcharge – financial difficulties – whether reasonable excuse – section 59(7) VAT Act 1994 – appeal dismissed

[2015] UKFTT 11 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.541508

FTTTx VAT -preliminary issue – claim to recover VAT on business entertainment since 1988 – whether UK input tax block entirely unlawful since 1988 -no- no reference to CJEU

[2015] UKFTT 7 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.541514

FTTTx VAT – MTIC fraud – Transactions of appellants connected to fraudulent loss of VAT – Whether appellants knew or should have known of connection – Yes – Appeals dismissed

John Brooks TJ
[2015] UKFTT 12 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.541516

VAT- ZERO -RATING -one hundred and twenty eight supplies of goods to Spain and Poland – Customers in Spain and Poland missing traders – no persuasive evidence that the goods reached Spain or Poland – commercial documentation unsatisfactory – appellant failed to make appropriate enquiries by way of due diligence – appellant knew, or ought to have known that the transactions were fraudulent – appeal dismissed

[2010] UKFTT 167 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.422185

VALUE ADDED TAX – Acquisition VAT – whether VAT chargeable on an acquisition of goods by the Appellant where the goods had not been removed to the UK but a UK VAT registration number had been used in the acquisition – held it was – whether the Appellant was entitled to credit for input tax in relation to the VAT charged on the acquisition – held it was not because it had not proved that the acquisition had been for the purposes of an onward taxable supply – Appeal dismissed

[2010] UKFTT 163 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.422193

INPUT TAX – Whether input tax incurred on legal fees relating to action against previous directors attributable to taxable supplies made by the Appellant – was there a direct and immediate link – whether Investrand BV applies – Appeal dismissed

[2010] UKFTT 195 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.422172

INPUT TAX – claim by Appellant to recover VAT on the supply of insolvency practitioner fees – those fees incurred in connection with the liquidation of a separate company – were the fees incurred in the course or furtherance of Appellant’s business – no – appeal dismissed

[2005] UKVAT V19290
Bailii

VAT

Updated: 27 December 2021; Ref: scu.237998

VDT VAT – PENALTIES – default surcharge – extra days allowed for payment of VAT for electronic means – payment by bank giro credit transfer – notes on reverse of Form VAT 100 found to be misleading – reasonable excuse held to exist for late payment of tax in reliance upon wording of notes – appeal allowed

[2005] UKVAT V19165
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.229613

VAT – PENALTIES – default surcharge – extra days allowed for payment of VAT for electronic means – payment by bank giro credit transfer – notes on reverse of Form VAT 100 found to be misleading – reasonable excuse held to exist for late payment of tax in reliance upon wording of notes – appeal allowed

[2005] UKVAT V19164
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.229612

VALUE ADDED TAX – Assessment Disputed Assessment – Penalty – Evasion of tax – Conduct involving dishonesty – section 60 VATA – jurisdiction of the Tribunal under section 61(5)(b) – amounts assessed on a ‘named officer’ under section 61 VATA – on the facts assessment confirmed – dishonesty found in relation to some but not all issues raised – Mitigation – Penalties confirmed in reduced amounts.

[2005] UKVAT V19149
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.229621

reasonable excuse appeal

[2005] UKVAT V19106
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.229560

Value Added Tax – default surcharges – appellant believed payments would be received by due dates – bank evidence in support – HMRC evidence inconsistent – appeal allowed

[2018] UKFTT 730 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.632439

VALUE ADDED TAX – whether or not fruit and vegetable juices sold as meal replacements were beverages and therefore standard rated – held not beverages and therefore zero-rated as food – appeal allowed

[2018] UKFTT 741 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.632438

MISDECLARATION PENALTY – penalty of approx. pounds 2.5m imposed after Kittel appeal struck out and shortly before HMRC agreed to pay repayment supplement for earlier periods – preliminary issue whether assessment formally valid – yes – preliminary issue whether Tribunal has jurisdiction to award hardship -no – Guernsey Leasing not followed – whether all grounds of appeal to be struck out – all struck out except case that penalty disproportionate

[2018] UKFTT 759 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.632455

VAT – whether this appeal should be struck out on the basis that it has no reasonable prospect of success- yes – appeal struck-out

[2020] UKFTT 278 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.652722

ECJ Sixth VAT Directive – Articles 2(1) and 4 – Scope – Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ – Sale of defaulted debts – Sale price lower than the face value of those debts – Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors

K Lenaerts, P
[2011] EUECJ C-93/10
Bailii
European
Citing:
Opinion – Finanzamt Essen-NordOst v GFKL Financial Services ECJ 14-Jul-2011
ECJ (Opinion of AG Jaaskinen) Purchase of defaulted debts at a price calculated in relation to the likelihood of default – Sixth VAT Directive – Scope – Article 2(1) – Supply of services for consideration . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 December 2021; Ref: scu.540511

FTTtx VAT – late submission of payment of VAT due on returns -whether surcharge should be reduced – No.

[2014] UKFTT 1079 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540314

FTTTx VAT – property used for weddings – overnight accommodation not provided – assessment of the evidence – Secret Hotels 2 considered – contract between the parties not contained in a single document – terms of the contract – whether single supply – whether exempt supply – whether customer had right to occupy as owner – whether a relatively passive activity – held, single standard rated supply of services.

[2014] UKFTT 1083 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540320

FTTTx VAT – appeal withdrawn – application by Respondents for expenses – whether appropriate having regard to conduct of Appeal – Yes – Expenses awarded

[2014] UKFTT 1091 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540313

FTTTx VAT – EXEMPT SUPPLIES – Education – Land – whether term-time supplies of student accommodation exempt or standard-rated- whether supplies made by college or its wholly owned subsidiary with whom the students concluded accommodation agreements – economic reality was that college was the supplier – supply of accommodation exempt as closely related to education (Group 6 Schedule 9 VATA 1994) – in any case supply of accommodation by subsidiary would not have fallen within exception provided by Item 1(d) Group 1 Schedule 9 VATA 1994 to land exemption – college in term-time was not a similar establishment to hotel – appeal dismissed

[2014] UKFTT 1092 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540311

FTTTx VAT – application for leave to appeal out of time – Strike-out sought – Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – leave to appeal late refused – Strike-out granted

[2014] UKFTT 1068 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540309

FTTTx Value Added Tax – Surcharges for late payments of Tax; whether reasonable excuse for failures – No; appeal dismissed

[2014] UKFTT 1057 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540294

FTTTx VAT – whether appealable decision – letter referred appellant to public notice – refusal to make decision is not to be treated as a deemed decision – appeal struck out – Tribunal has no power to direct HMRC to make a decision – appellant failed to demonstrate sufficient interest in appeal in any event

[2014] UKFTT 1062 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540291

FTTTx VAT – default surcharge – whether reasonable excuse – section 59(7) Value Added Tax Act 1994 -appellant designs and organises manufacture of garments to clothing retailers – financial difficulties caused variously by major customer changing terms of business, and defective product run – appeal allowed in part

[2014] UKFTT 1093 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540308

FTTTx VALUE ADDED TAX – charity – supplies of catering services – whether supplied in the course or furtherance of a business – provision of books and publications – whether supplied for a consideration – no – appeal dismissed

[2014] UKFTT 1080 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540303

FTTTx VAT – assessment to recover input tax claimed in respect of supplies for which no payment made within six months of relevant date – s 26A VATA – whether such payment had been made – no – appeal dismissed

[2014] UKFTT 1074 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540300

FTTTx VAT – purchase of Single Farm Payment Entitlements – whether referable to taxpayer’s business – Yes – VATA 1994 and relative Regulations – Appeal allowed

[2014] UKFTT 1090 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540298

FTTTx VALUE ADDED TAX- repayments – Appellant supplying investment management and administration services to a group pension fund – VAT charged on all services – no over-charge in respect of net of VAT costs themselves – Appellant ‘refunds’ part of payment made by pension fund – whether a decrease in consideration for the supply within regulation 38 Value Added Tax Regulations 1995 – appeal dismissed

[2014] UKFTT 1059 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540293

FTTTx VAT – MTIC – preliminary issue – knew or should have known of fraud – outsourced trades to agent – agent knew of fraud -fraud of agent against Appellant – fraud exception for agents and employees – Greener Solutions applied -connection of fraud with disputed VAT transactions – fraud of agent not directly related to disputed VAT transactions – fraud exception does not apply – appeal dismissed.

[2014] UKFTT 1089 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540306

FTTTx VAT – supplies of services by mother church of Scientology religion to churches in the UK – whether single supply or multiple supplies – whether exempt as educational services or standard rated as governance and ecclesiastical management services – art 132(1)(i), principal VAT Directive; Items 3 and 4, Group 6, Sch 9 VATA 1994

[2014] UKFTT 1064 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540287

FTTTX VAT – MTIC fraud allegations – whether statement of case sufficiently particularised – failure to allege dishonesty with clarity – requirement for primary facts only and not full particulars to be contained in statement of case

[2014] UKFTT 1063 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540288

VAT – Registration threshold – whether exceeded – Yes – liability to assessment and penalty – Sections 67 and 70, and Schedule 1, VATA 1994 and VAT Regulations 1995 (SI 1995/2518) – penalty mitigated; quoad ultra appeal dismissed

[2014] UKFTT 1041 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539422

FTTTx VAT default surcharge – VAT not paid on time due – return filed one day late – direct debit therefore applied one day late – whether a reasonable excuse – no – Appeal dismissed

[2014] UKFTT 1048 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539425

FTTTx Application for directions made by Vale Europe in the context of its appeal against decisions of HMRC denying it VAT input tax credit in respect of 66 purchases of palladium and platinum. HMRC allege that these purchases were connected with VAT fraud and that Vale Europe knew or should have known of that connection, or alternatively of a connection to ‘fraud in general’, and that as a result Vale Europe is not entitled to input tax credit.

[2014] UKFTT 1042 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539429

UTTC VALUE ADDED TAX – input tax – DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence – whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 – whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling – no – whether planning permission condition that occupation of dwelling be limited to person solely employed by the equestrian business and any resident dependants prohibited separate use of dwelling – yes – appeal allowed

[2014] UKUT 453 (TCC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539405

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

[2014] UKFTT 1044 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539413

FTTTx Value Added Tax – sales of rights to access genealogical websites – nature and time of supply – whether ‘face value vouchers’ – repayment claim in respect of unredeemed vouchers – VATA 1994, Schedule 10A, para 1 – Appeal dismissed

[2014] UKFTT 1040 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539414

FTTTx VALUE ADDED TAX – default surcharge – whether disproportionate – HMRC v Total Technology (Engineering) Ltd considered – held, no – appeal dismissed

[2014] UKFTT 1052 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539417

FTTTx VAT – DIY Housebuilders’ Scheme – whether part of building a garage – Yes -whether garage part of building occupied together with a dwelling – Yes – whether non residential part of building created an additional dwelling – Yes – Section 35, Schedule 8, Group 5, Notes 7A, 8, and 9 VATA 1994. Appeal allowed.

[2009] UKFTT 387 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539419

Default Surcharges – Late payment – Faster Payment – Effect of furlough – Was there a reasonable excuse? – No – Appeal dismissed

[2021] UKFTT 334 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.669751

VAT – whether due on goods imported – appeal dismissed

[2014] UKFTT 282 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.525257

VAT – Input tax – Invoice – Nature of goods
VAT – Input tax – Non compliant invoice – Discretion to permit deduction – Reg 29
VAT- Assessment – Section 73(2) – to recover VAT which should not have been repaid

[2010] UKFTT 159 (TC), [2010] BVC 2260
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.422175

Value Added Tax — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no

[2010] UKFTT 472 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.426633

COMPULSORY REGISTRATION – Appellant supplying services – Whether, on the evidence, Appellant an employee or self-employed
COMPULSORY REGISTRATION – Calculation of value of supplies included large error, correction of which reduced value below registration threshold – Decision to register based on admissions not on erroneous calculation – On evidence, Appellant’s receipts substantially in excess of threshold – Whether registration valid – Yes – VATA 1994, Sch 1, para 1(1)(a)
ASSESSMENT – Quantum – Appellant stated that he repaid substantial proportion of money received by him from ’employer’ – Appellant stated that he incurred expenses – No evidence of amount of either repayments or expenses – Whether allowance should be made, in calculating quantum of assessment, for repayments and expenses – No

[2005] UKVAT V19295
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.237991

Value Added Tax; expenses of appeal; discretion of Tribunal; appellant achieving substantial success; factors taken into account in restaurant suppression case.

[2005] UKVAT V19348
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.238066

reasonable excuse appeal

[2005] UKVAT V19294
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.238026

Assessment – Quantum – Appellant’s records defective – Assessments based on turnover in accounts – Evidence by auditor that turnover overstated – Material insufficient to satisfy burden of proof – Appeal dismissed

[2005] UKVAT V19121
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.229565

VAT – Abuse of Law doctrine – Remittal of case by the Court of Appeal

[2020] UKFTT 366 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.654110

FTTTx VAT – appeal against denial of input tax claim – HMRC application for strike out of proceedings – appellant convicted of recklessly submitting a false VAT return – s 72(3)(b) VATA 1994 – whether abuse of process – doctrine of issue estoppel – whether no reasonable prospect of success – Kittel principle – proceedings struck out

[2014] UKFTT 1026 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539030

FTTTx VAT – input tax – purchase of iPhones – full VAT invoices not obtained to support claim to input tax – various ordinary retail receipts provided instead – whether supplies actually made to the Appellant, supporting a claim for input tax – section 47(2A) VATA considered – whether adequate alternative evidence of the incurring of input tax – whether HMRC’s refusal to accept alternative evidence was reasonable – appeal dismissed

[2014] UKFTT 1003 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539032

FTTTx VAT – failure to obey Tribunal Directions – time limits – failure to appear – Unless direction – appeal struck out – costs reserved

[2014] UKFTT 1032 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539025

FTTTx VAT – exemption for supply of private tuition – Item 2, Group 6 of Sch 9 VATA – Principal VAT Directive, art 132(1)(j) – whether teaching of pilates is an exempt supply – meaning of ‘school or university education’ – meaning of ‘subject ordinarily taught in school or university’

[2014] UKFTT 1034 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539012

FTTTx VAT – zero rating – supplies of military reconnaissance equipment from second appellant to first appellant and from first appellant to United States government for onward sale to governments of Poland and Greece pursuant to US ‘Foreign Military Sales’ programme – whether zero rated under VATA Schedule 8, Group 13, item 2 (supply to an overseas authority charged with the management of a defence project the subject of an international collaboration arrangement in the course of giving effect to that arrangement) – whether US Foreign Military Sales programme is such an arrangement – note (1) to item 2 considered – held no – appeal dismissed

[2014] UKFTT 1029 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539010

FTTTx VAT – late registration – assessment of consultant psychiatrist’s medico legal services – not exempt under Group 7 of Schedule 9 VAT Act 1994 – Appellant sought to recover VAT not charged on original invoices by issuing supplemental VAT invoices following registration – claim for bad debt relief on VAT not recovered from Legal Aid Authority – whether unjust enrichment to the state – no – appeal dismissed

[2014] UKFTT 1013 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539009

FTTTx VAT – Assessment in case of incomplete or incorrect return – VATA s 73 – Penalty for dishonest evasion of VAT – VATA s 60 – INCOME TAX – Discovery assessment – TMA s 29 – Dispute concerning facts on which the assessments and penalties based – Appeal allowed

[2014] UKFTT 1012 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539017

FTTTx Value Added Tax – Surcharge for late payment of Tax; whether reasonable excuse for failure – Yes; appeal allowed

[2014] UKFTT 1014 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539016

FTTTx VAT – Requirement for Security – Appeal withdrawn by appellant – Whether appeal should be reinstated – Yes – Whether decision to require security reasonable – Yes – Appeal dismissed

[2014] UKFTT 1025 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539018

FTTTx VAT – Missing Trader Intra-community Fraud – Contra-trading – traced to defaulting trader- traced to tax loss – linked to fraudulent evasion -known or should have known that transactions connected to fraud – case management – adjournment applications -fair and just hearing – Appellants no legal representation – Appellants’ representative and main witness ill health – medical evidence required – proceeding in absence of Appellants’ representative – adjournment requests denied.

[2014] UKFTT 985 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539005

FTTTx VAT – exempt supplies -supply of private tuition by an individual teacher acting independently – tuition in yoga – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed

[2014] UKFTT 959 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539002

FTTTx VAT – input tax – MTIC.

[2014] UKFTT 979 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538999

FTTTx VAT – Whether reasonable excuse for late payment of VAT for the period ending 30 September 2013. No

[2014] UKFTT 1020 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.539008

FTTTx VAT – denial of input tax deductions – transactions connected with fraudulent transactions – whether Appellant knew or should have known that the deals were so connected – Kittel and Mobilx applied – director of Appellant sophisticated and knowledgeable – no commercial explanation for how deals arranged- large number of similar deals – mobile phone handsets not new to market – box ticking due diligence – should have known that first deal connected to fraud – knew remaining 15 deals connected to fraud -appeal dismissed.

[2014] UKFTT 963 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538995

FTTTx VAT – Assessments under S73 VATA 1994 – incorporation and checking of valid VAT number for zero rating of export goods – S30 VATA 1994 Regulation 34 VAT Regulations 1995 and PBN725 – Appeal allowed.

[2014] UKFTT 965 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538983

FTTTx VAT – application for an extension of time to bring an appeal – nature of decisions under appeal – whether assessments – time limit for appealing – balancing exercise – application refused – appeal struck out

[2014] UKFTT 966 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538984

FTTTx VAT – default surcharge – late payments – whether reasonable excuse – No – Sections 59 and 71 VATA 1994 – Appeal dismissed

[2014] UKFTT 999 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538987

FTTTx Value Added Tax – MTIC appeal – Appeal dismissed

[2014] UKFTT 978 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.538985

Reference for a preliminary ruling – Harmonization of tax legislation – Common system of value added tax (VAT) – Directive 2006/112 / EC – Right to deduct VAT – Cancellation of the VAT identification of a taxable person – Refusal of right to deduction – Formal conditions

C-358/20, [2021] EUECJ C-358/20, ECLI:EU:C:2021:936
Bailii
European

VAT

Updated: 23 December 2021; Ref: scu.670038