Category: VAT

Fogarty (Filled Products) Ltd v Revenue and Customs: FTTTx 7 Oct 2014

VAT default surcharges – conjoined appeals relating to three separate VAT quarter – whether reasonable excuse late payment – insufficiency of funds – whether reasonable excuse – yes – whether time to pay arrangement in place – Appeal allowed in part

[2014] UKFTT 936 (TC)
Bailii
England and Wales

VAT

Updated: 22 December 2021; Ref: scu.537672

ING Intermediate Holdings Ltd v Revenue and Customs: FTTTx 7 Oct 2014

VAT – claim to recover input tax incurred by bank in providing deposit accounts – deposit accounts provided ‘free of charge’ to bank’s customers – whether supply for consideration – yes – whether consideration capable of valuation – yes – appeal dismissed

[2014] UKFTT 938 (TC)
Bailii
England and Wales

VAT

Updated: 22 December 2021; Ref: scu.537674

Bayleaf Cleaning v Revenue and Customs: FTTTx 8 Oct 2014

FTTTX VAT default surcharge – VAT not paid on time due – four defaults under appeal – Appellant’s managing director suffered medical conditions which may have affected his ability to manage the business – whether reasonable excuse – on the facts no – whether surcharges disproportionate – no – for one default a direct debit set up by Appellant had not been applied by HMRC because it was set up after the return was submitted – this constituted a reasonable excuse – Appeal allowed in part

[2014] UKFTT 946 (TC)
Bailii
England and Wales

VAT

Updated: 22 December 2021; Ref: scu.537665

Barlin Associates Ltd v Revenue and Customs: FTTTx 15 Oct 2014

VAT – taxpayer issued invoices to client which were unpaid – taxpayer eventually issuing legal proceedings against client – taxpayer de-registered – out of court settlement reached for lesser amount than amount of invoices – taxpayer issuing credit note for balance – HMRC refusing to repay balance of VAT – appeal allowed

[2014] UKFTT 957 (TC)
Bailii
England and Wales

VAT

Updated: 22 December 2021; Ref: scu.537664

Traum (Judgment): ECJ 9 Oct 2014

ECJ Reference for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-Community transactions – Purchaser not registered for VAT purposes – Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative – Principles of proportionality, legal certainty and protection of legitimate expectations – Direct effect

C-492/13, [2014] EUECJ C-492/13
Bailii
Directive 2006/112/EC 138(1)
European

VAT

Updated: 22 December 2021; Ref: scu.537478

APN Business Consultants Ltd v Revenue and Customs: FTTTx 19 Sep 2014

FTTTx VALUE ADDED TAX – claim to repayment under section 80(1A) VATA 1994 – claim capped by section 80(4) – effect of the transfer of a going concern on entitlement to make that claim considered – appeal had no reasonable prospect of success – appeal struck out

[2014] UKFTT 905 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.537250

Kuig Property Investments Ltd v Revenue and Customs: FTTTx 19 Sep 2014

VAT – default surcharge – late payment – payment on account regime – no seven day grace period for online payment -discriminatory- funds held in account charged by bank – late payment due to issue with bank – held- Tribunal no jurisdiction to consider concessionary treatment applied by HMRC – no evidence that late payment only due to late release of funds by bank – no reasonable excuse – appeal dismissed.

[2014] UKFTT 906 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.537259

TJ Charters Llp v Revenue and Customs: FTTTx 15 Sep 2014

FTTTx VAT – output tax – motor yacht acquired, intended to be used for chartering business with some private use – input tax on purchase of vessel recovered in full – no material records of private use – whether appropriate to apply Lennartz method of accounting for output tax – whether input tax should instead have been apportioned – whether assessment out of time under s 73(6)(b) VATA – appeal allowed in part

[2014] UKFTT 896 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536756

Gore v Revenue and Customs: FTTTx 18 Sep 2014

FTTTx VALUE ADDED TAX – preliminary issue – jurisdiction of the First-tier Tribunal – VAT assessment pursuant to section 73(1) VATA 1994 – appeal pursuant to section 83(1)(p) VATA 1994 – whether jurisdiction to consider HMRC’s discretion to make an assessment – legitimate expectation – no jurisdiction – appeal dismissed

[2014] UKFTT 904 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536744

Staatssecretaris van Financien v Schoenimport ‘Italmoda’ Mariano Previti: ECJ 11 Sep 2014

ECJ Advocate General’s Opinion – VAT – Transitional arrangements for trade between Member States – Goods dispatched or transported within the European Union – Fraud in the Member State of arrival – Consideration of fraud in the exporting Member State – Exemption ‘

M Maciej Szpunar
C-131/13, [2014] EUECJ C-131/13 – O, [2014] EUECJ C-131/13
Bailii, Bailii

European, VAT

Updated: 21 December 2021; Ref: scu.536722

McAllister v Revenue and Customs: FTTTx 8 Sep 2014

VALUE ADDED TAX – whether operating a trade of buying and selling used cars and car parts – no – whether liable to be registered for VAT – no – whether assessment made to best judgement – no – whether penalty due under VAT Section 67(1) – no – appeal allowed.

[2014] UKFTT 875 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536508

Gemeente S-Hertogenbosch v Staatssecretaris van Financien: ECJ 10 Sep 2014

Judgment – Reference for a preliminary ruling – Sixth VAT Directive – Article 5(7)(a) – Taxable transactions – ‘Supplies made for consideration’ – First occupation by a municipal authority of premises built for it on land belonging to it – Activities engaged in as a public authority and as a taxable person

C-92/13, [2014] EUECJ C-92/13
Bailii

European, VAT

Updated: 21 December 2021; Ref: scu.536519

The Serpentine Trust Ltd v Revenue and Customs: FTTTx 8 Sep 2014

FTTTx VAT – mixed bag of benefits to supporters making ‘donations’ to charity – whether benefits supplied ‘for’ the ‘donations’ – yes – whether single or multiple supplies – single – whether element of single supply could be zero rated – no – nature of single supply – standard rated – appeal dismissed

[2014] UKFTT 876 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536514

Sanjeevraj (T/A Cambridge Food and Wine) v Revenue and Customs: FTTTx 3 Sep 2014

VALUE ADDED TAX – assessment under section 73 VATA – under-declared takings – clearly there were under-declared takings – what the correct amount of the assessment ought to be having regard to the evidence – found the correct amount was less than the amount assessed and the assessment reduced accordingly – appeal allowed in part

[2014] UKFTT 871 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536511

London Cellular Communications Ltd v Revenue and Customs: FTTTx 8 Sep 2014

VAT — receipts from Apple stores for 1216 IPhones – receipts not valid invoices for purposes of regulation 14 of the value added tax regulations 1995 (as amended )- HMRC declined to exercise discretion under section 29 of the value added tax act 1954- 55% of receipts unnamed – legitimacy of the transactions in doubt – appeal dismissed.

[2014] UKFTT 874 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536507

Jyske Finans A/S v Skatteministeriet intervening parties: Nordania Finans A/S, BG Factoring A/S: ECJ 8 Dec 2005

ECJ Sixth VAT Directive – Article 13B(c) – Exemptions – Exemption of supplies of goods excluded from the right to deduct – Resale of motor cars purchased second-hand by a leasing company – Article 26a – Special arrangements for sales of second-hand goods.

[2006] CEC 404, [2005] EUECJ C-280/04, [2005] ECR I-10683, [2006] STI 39, [2006] STC 1744
Bailii
European
Cited by:
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .

Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 21 December 2021; Ref: scu.235855

A1 Lofts Ltd v Revenue and Customs: ChD 30 Oct 2009

Lewison J said: ‘The court is often called upon to decide whether a written contract falls within a particular legal description. In so doing the court will identify the rights and obligations of the parties as a matter of construction of the written agreement; but it will then go on to consider whether those obligations fall within the relevant legal description. Thus the question may be whether those rights and obligations are properly characterised as a licence or tenancy (as in Street v Mountford [1985] AC 809); or as a fixed or floating charge (as in Agnew v IRC [2001] 2 AC 710), or as a consumer hire agreement (as in TRM Copy Centres (UK) Ltd v Lanwall Services Ltd [2009] 1 WLR 1375). In all these cases the starting point is to identify the legal rights and obligations of the parties as a matter of contract before going on to classify them.’

Lewison J
[2009] EWHC 2694 (Ch), [2009] BVC 924, [2010] STC 214, [2009] NPC 121
Bailii
England and Wales
Citing:
At VDT – A1 Lofts Ltd and A1 Loft Conversions Ltd v Revenue and Customs VDT 3-Dec-2008
FTTx VALUE ADDED TAX – Supply of services – Loft conversions – Taxpayer agreed with contractors they would be paid by clients out of clients’ accounts – Whether taxpayer project manager on clients’ behalf – . .

Cited by:
Cited – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Cited – Uber Bv and Others v Aslam and Others CA 19-Dec-2018
Uber drivers are workers
The claimant Uber drivers sought the status of workers, allowing them to claim the associated statutory employment benefits. The company now appealed from a finding that they were workers.
Held: The appeal failed (Underhill LJ dissenting) The . .

Lists of cited by and citing cases may be incomplete.

VAT, Construction

Updated: 20 December 2021; Ref: scu.377352

Newey (T/A Ocean Finance) v Revenue and Customs: FTTTx 23 Apr 2010

VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether advertising services supplied to UK business – whether UK business made supplies of loan broking services – whether scheme an abuse

[2010] SFTD 836, [2010] STI 2552, [2010] UKFTT 183 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.422195

Bookit Ltd v Revenue and Customs: FTTTx 1 Sep 2014

FTTTx VALUE ADDED TAX – financial transactions – exemption – Article 135(1)(d) Principal VAT Directive – card handling services – nature of services – whether transactions concerning payments – scope of exemption – questions to be referred to the CJEU for a preliminary ruling – whether in any event to be excluded from exemption as debt collection – abuse of rights

[2014] UKFTT 856 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.536410

GMAC UK (Judgment Of The Court): ECJ 3 Sep 2014

ECJ Reference for a preliminary ruling – VAT – Sixth Directive 77/388/EEC – Article 11C(1), first subparagraph – Direct effect – Reduction of the taxable amount – Two transactions concerning the same goods – Supply of goods – Cars, sold on a hire purchase basis, repossessed and sold at auction – Abuse of rights

ECLI:EU:C:2014:2131, C-589/12, [2014] EUECJ C-589/12
Bailii
Sixth Directive 77/388/EEC 11C(1)

European, VAT

Updated: 20 December 2021; Ref: scu.536392

Grange Restaurants Ltd v Revenue and Customs: FTTTx 20 Aug 2014

FTTTX VAT – Notice of Requirement to provide security – protection of Revenue – connection with businesses which failed to honour VAT obligations – cash business with collection of VAT not paid – Whether Respondents actions in seeking security and the quantum thereof reasonable – yes – Appeal dismissed – VATA 1994 Sch 11 para 4

[2014] UKFTT 832 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.536200

Delphi Hungary v Adoles- Nemzeti es Vamhivatal Nyugat-DUNANTULI Regionalis teen Foigazgatosaga: ECJ 17 Jul 2014

ECJ Preliminary ruling – Article 99 of the Rules of Procedure of the Court – VAT – Directive 2006/112 / EC – Article 183 – Refund of excess VAT – National legislation excluding the payment of default interest on non-recoverable VAT within a reasonable time due to be contrary to EU law requirement – Principle of equivalence

C-654/13, [2014] EUECJ C-654/13 – CO
Bailii
Directive 2006/112/EC 183

European, VAT

Updated: 20 December 2021; Ref: scu.536190

Boxmoor Construction Ltd v Revenue and Customs: FTTTx 21 Aug 2014

FTTTx VAT – zero-rating for construction of new building – planning permission for extension and alteration – building demolished in substance save for part of facade -whether supply was of construction of new building or alteration of existing building -whether retention of facade was condition of planning permission – HELD -retention of facade not explicit or implicit condition of planning permission – not supply of new building – appeal dismissed.

[2014] UKFTT 833 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.536197

RJP Electrical Ltd v Revenue and Customs: FTTTx 19 Aug 2014

FTTTx VAT default surcharge – Appellant’s book-keeper was only individual in the company who was able to complete return and arrange payment of vat – book-keeper ill when vat due for payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed

[2014] UKFTT 877 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.536044

Opinion of Lord Burns In The Petition AR Communications and Electronics Ltd for Judicial Review: SCS 13 Aug 2014

The taxpayer company sought permission to appeal against refusal of its claim for onput tax after a finding that the claims arose after participation in clean scheme MTIC frauds, though where the claimants own involvement was not directly in the fraud.

[2014] ScotCS CSOH – 125
Bailii
Scotland

VAT

Updated: 20 December 2021; Ref: scu.535836

Richmond Park Maintenance Ltd v Revenue and Customs: FTTTx 1 Aug 2014

FTTTx VAT — Service charges in respect of accommodation units at golf resort — Some units timeshare units, others subject to 99 year leases — Whether units are ‘holiday accommodation’ (Group 1 of Schedule 9 VATA) — In the circumstances of the case, yes — Whether particular items in the service charges are disbursements — In the circumstances of the case, no — Appeal dismissed

[2014] UKFTT 743 (TC)
Bailii

VAT

Updated: 20 December 2021; Ref: scu.535818

British Credit Trust Ltd v Revenue and Customs: FTTTx 1 Aug 2014

FTTTx VALUE ADDED TAX – hire-purchase agreements – whether input tax on repossession costs fully allowable – subsequent adjustment to appellant’s VAT account – whether a decrease in consideration leading to an adjustment for the purposes of regulation 38 VAT Regulations 1995 – whether an entitlement to bad debt relief under section 36 VATA 1994 – whether valid claim or amendment to claim – appeal allowed

[2014] UKFTT 744 (TC)
Bailii
VAT Regulations 1995 38

VAT

Updated: 20 December 2021; Ref: scu.535800

Kendricks Planning Ltd v Revenue and Customs: FTTTx 6 Aug 2014

FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed

[2014] UKFTT 767 (TC)
Bailii
Value Added Tax Act 1994 60 61

VAT

Updated: 20 December 2021; Ref: scu.535808

Gandalf IT Ltd and Others v Revenue and Customs: FTTTx 31 Jul 2014

FTTTx VALUE ADDED TAX D input tax D denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others D alleged MTIC D whether shown that the AppellantOs transactions connected with fraudulent evasion of VAT D yes D whether Appellant ‘knew or should have known’ of fraud D yes D valid refusal of right to deduct D appeal dismissed

[2014] UKFTT 742
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.535785

Milner (T/A Staffcall) v Revenue and Customs: FTTTx 31 Jul 2014

FTTTx VAT – penalty assessment for ‘prompted careless inaccuracy’ in VAT return – Appellant failed to notify HMRC that centrally issued assessments were too low – Appellant asserted that returns were completed in accordance with HMRC advice – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 735 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.535790

Tarafdar v Revenue and Customs: UTTC 8 Aug 2014

UTTC Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law in refusing appellant’s application for costs

[2014] UKUT 362 (TCC)
Bailii
England and Wales

VAT, Costs

Updated: 20 December 2021; Ref: scu.535712

Charles (T/A Boston Computer Group Europe) v Revenue and Customs: UTTC 24 Jul 2014

VALUE ADDED TAX – input tax – MTIC appeal – whether connection with fraud established – whether, if so, appellant should have known of that connection – inadequate explanation of F-tT’s reasoning and conclusions – whether evidence sufficient to support F-tT’s conclusions – yes – appeal dismissed

[2014] UKUT 328 (TCC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.535704

Gablesfarm Dogs and Cats Home v Revenue and Customs: VDT 4 Jan 2008

ZERO-RATING – sales of cats and dogs by animal charity – whether cats and dogs given to the charity by persons other than original owner are donated – satisfied on the facts that the cats and dogs are donated – the sales not a result of an arrangement – Appeal allowed

[2008] UKVAT V20519
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.263927

CLP Holding Company Ltd v Singh and Another: CA 31 Jul 2014

The claimant agreed to sell to the defendants a freehold property in Smethwick in the West Midlands. Completion took place on that same day. The central issue on this appeal is whether the defendants are liable to pay to the claimant the VAT charge on that transaction.

Arden, Kitchin, Gloster LJJ
[2014] EWCA Civ 1103
Bailii
England and Wales

Land, VAT

Updated: 18 December 2021; Ref: scu.535444

Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. The term ‘managed and administered on an essentially voluntary basis’ regarded directorship functions, such as the taking of central decisions and higher supervision, and not to the mere executing of decisions.
Europa Sixth VAT Directive – Article 13A(2)(a), second indent – Exempt transactions – Bodies managed and administered on a voluntary basis.

P. Jann, President of Chamber and Judges S. von Bahr and C. W. A.
Timmermans Advocate General F. G. Jacobs
Times 11-Apr-2002, C-267/00, [2002] EUECJ C-174/00, [2002] EUECJ C-267/00, C-174/00, [2002] QB 1252, [2002] QB 1272, [2002] STC 521, [2002] ECR I-3353, [2002] ECR I-3293, [2001] EUECJ C-267/00
Bailii, Bailii, Bailii
Council Directive 77/388/EEC 13(A)
European
Citing:
Reference from – Commissioners of Customs and Excise v Zoological Society of London Admn 13-Jul-1999
The society had an unpaid governing board (like a board of directors) and certain senior employees who were called directors but who were not on the board (though they attended meetings). Exemption from VAT was refused on the ground that the society . .

Cited by:
Cited – Messenger Leisure Developments Ltd v Revenue and Customs CA 26-May-2005
The taxpayer supplied sports goods to members of a proprietary golf club.
Held: The company was not acting to supply sports facilities. The commercial purpose of the trade undermined the company’s claim to exemption. . .
Cited – Bournemouth Symphony Orchestra v Customs and Excise ChD 21-Jul-2005
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary.
Held: The board operated as would a commercial company. All . .
Cited – Bournemouth Symphony Orchestra v Revenue and Customs CA 9-Oct-2006
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 December 2021; Ref: scu.168141

Regie dauphinoise: ECJ 11 Jul 1996

Value added tax – Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC – Deduction of input tax – Incidental financial transactions – Calculation of the deductible proportion.

[1996] ECR I-3695, C-306/94, [1996] EUECJ C-306/94
Bailii
European

VAT

Updated: 18 December 2021; Ref: scu.161466

Airtours Holidays Transport Ltd v Revenue and Customs: CA 24 Jul 2014

The Court was asked whether Airtours was entitled to recover (as input tax) value added tax charged by PricewaterhouseCoopers LLP in respect of certain services provided by PwC and for which the appellant paid. The issue turned upon whether, for VAT purposes, PwC ‘supplied’ services to the appellant. The services were provided in the context of a large-scale restructuring of the appellant, at a time when its business was in financial crisis.
Held: (Majority) The issue turned on the interpretation of the Contract. In agreement with the Upper Tribunal, Moore-Bick and Vos LJJ held that the effect of the Contract was that PwC’s services were provided to the Engaging Institutions, and not to Airtours.
Dissenting, Gloster LJ concluded that ‘as a matter of construction of the Contract, and on analysis of the economic realities of the surrounding commercial arrangements, the appellant had a contractual right to require that the Services as described in the [Letter]’ were provided.

Moore-Bick, Gloster, Vos LJJ
[2014] EWCA Civ 1033, [2014] STI 2521, [2014] BVC 32, [2015] STC 61
Bailii
England and Wales
Citing:
At FTTTx – Airtours Holiday Transport Ltd v Revenue and Customs FTTTx 2-Oct-2009
VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed.
All that was required to establish its case was that it had ‘obtained anything at all that was used for the purpose of his business’ and ‘a supply of a . .
At UTTC – HM Revenue and Customs v Airtours Holidays Transport Ltd UTTC 8-Nov-2010
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the . .

Cited by:
AT CA – Airtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 December 2021; Ref: scu.535251