VAT group – s 43 VATA – single taxable entity analysis – interaction with capital goods scheme when company joins group – VAT Regulations 1995, Part XV. Refusal of application to backdate application to de-group – jurisdiction – reasonableness of HMRC decision
[2010] UKFTT 162 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.422209
reasonable excuse appeal
[2005] UKVAT V19110
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.229570
VALUE ADDED TAX – exempt supplies – health and welfare – services supplied by chiropodists who were not registered – whether services directly supervised by a person who was registered – mostly yes – appeal on this issue allowed in principle – VATA 1994 s31 and Sch 9 Grp 7 Item 1(c) and Note (2)
VALUE ADDED TAX – exempt supplies – health and welfare – services supplied by chiropodists who were not registered and who were not directly supervised by a person who was registered – whether the way in which Article13A1(c) had been implemented in the United Kingdom contravened the principle of fiscal neutrality – no – appeal on this issue dismissed – Sixth Directive (77/388/EEC) Art 13A1(c)
[2006] UKVAT V19510
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.239974
VALUE ADDED TAX – Repayment – Claim submitted 29 days late – VAT Regulations 1995 – Appeal dismissed
[2009] UKFTT 361 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.409165
reasonable excuse appeal
[2005] UKVAT V19328
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.238050
reasonable excuse appeal
[2005] UKVAT V19329
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.238032
reasonable excuse appeal
[2005] UKVAT V19101
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.228565
Income Tax/Corporation Tax : Appeal – PAYE/NIC – VAT – INCOME TAX – Best judgment assessments – Penalties – Assessments based on HMRC finding that Appellant paid unrecorded wages to staff the funds for which came from unrecorded profits from unrecorded sales, and that the Appellant made unrecorded sales of cigarettes
[2019] UKFTT 27 (TC)
Bailii
England and Wales
Taxes – Other, VAT, Income Tax
Updated: 30 November 2021; Ref: scu.632698
VAT – standard rated supplies by subcontractor incorrectly treated as zero-rated – main contractor in liquidation and unable to recover VAT Act 1994 – whether assessment of subcontractor for VAT would unjustly enrich HMRC contrary to principle of fiscal neutrality – whether assessment made to best judgement – appeal dismissed
[2018] UKUT 382 (TCC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.632163
VAT – exemption for management of special investment funds (SIFs) – Article 135.1(g), Principal VAT Directive (2006/112/EC) – single supply of an integrated trading, portfolio management and risk reporting software application – whether ‘management’ of SIFs – whether the consideration for the supply could be apportioned so as to be exempt in so far as used to manage SIFs and taxable in so far as used to manage non-SIFs – reference of apportionment issue to the CJEU
[2018] UKUT 415 (TCC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.632171
Vat – Builders : Do -It-Yourself – VAT refund – Section 35 Value Added Tax Act 1994- whether construction of a building designed as a dwelling – Notes 2, 16 and 18 Group 5 schedule 8 VATA – yes – appeal allowed
[2018] UKFTT 737 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.632480
Vat – Administration – electronic submissions – HMRC refusal to apply discretion to allow paper returns – age and lack of computer competence – appeal dismissed
[2018] UKFTT 394 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.622377
VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was 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 refusal of right to deduct – appeal dismissed
[2014] UKFTT 249 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.525241
VAT – input tax – MTIC fraud acknowledged – whether Appellant knew or ought to have known about the fraud – yes – appeal dismissed
[2014] UKFTT 277 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.525268
Value Added Tax – default surcharge – whether reasonable excuse for late payment – Bank BACS transfer resulted in late payment – no reasonable excuse – appeal dismissed
[2014] UKFTT 227 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.525210
FTTTx VAT – OUTPUT TAX -provider of standard rated tuition programme set up subsidiary to provide worksheets as zero rated supplies – whether subsidiary made zero rated supplies of worksheets – yes – whether supplies of worksheets part of single standard rated supply of services – no – whether contractual arrangements sham – no – whether contractual arrangements abusive practice – no – appeals allowed
[2014] UKFTT 109 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.521710
VAT – default liability surcharge – were surcharges notices received – yes – were amounts of surcharge disproportionate – no – appeal dismissed
[2014] UKFTT 101 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.521689
VAT – MTIC fraud – transaction connected with fraud? – yes – appellant should have known? – yes – input tax recovery denied – appeal dismissed.
[2010] UKFTT 243 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.422242
FTTTx Value Added Tax – Whether supplies of hotel and other holiday accommodation made by Appellant as agent for accommodation suppliers or as principal.
Value Added Tax – If Appellant is principal whether supplies made by it to travel agents wholesale supplies on business to business basis
[2010] UKFTT 120 (TC)
Bailii
England and Wales
Cited by:
At FTTTx – Secret Hotels2 Ltd v Revenue and Customs CA 3-Dec-2012
The Revenue appealed from a finding at the UTTC that the taxpayer company had acted not as a principal but rather as an agent.
Held: Morgan J was wrong to criticise the FTT for looking at ‘the whole facts of the case’ as opposed to . .
At FTTTx – 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, . .
At FTTTx – Secrets Hotels2 Limited UTTC 29-Jul-2011
Value Added Tax – written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because . .
At FTTTx – 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, . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 30 November 2021; Ref: scu.408975
PRACTICE – Reinstatement – Hardship application – Hearing in Appellant’s absence – Appeal struck out without unless order – Extension of time under Rule 19(1) to apply under Rule 26(3) to set aside direction – Appeal reinstated – Immediate strike out contrary to proportionality
[2005] UKVAT V19075
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.228564
VDT VAT – mail order companies – whether change in terms of trading conditions resulted in their continuing to make gifts of catalogues either at common law – yes – if not, did ownership pass when sent out pursuant to contract – yes – if not, did ownership of the catalogues pass when sent out pursuant to reg 24 Consumer Protection (Discount Selling) Regs 2000 – yes – was catalogue charging clause ineffective as not forming part of contract for goods – yes – was sale of catalogue prevented from being a supply – yes – does principle laid down in Card Protection Plan apply – no – does doctrine of abusive practice apply – yes – appeal dismissed
[2006] UKVAT V19648
Bailii
Consumer Protection (Discount Selling) Regulations 2000 24
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.243258
VAT – CONSIDERATION – supplies of cars – whether value of road fund licences sold at cost along with cars VATable – yes – whether separate supplies of road fund licences made to purchasers of cars – no – appeal against assessment to underpaid VAT dismissed
[2005] UKVAT V19136
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.229558
VAT – personal liability notice – whether deliberate inaccuracy – yes – appeal dismissed
[2021] UKFTT 381 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.669775
ECJ Sixth VAT Directive – Second sentence of Article 5(6) – Concept of ‘samples’ – Concept of ‘gifts of small value’ – Recorded music – Distribution free of charge for promotional purposes
K Lenaerts, P
[2010] EUECJ C-581/08, C-581/08
Bailii
Citing:
Opinion – EMI Group v The Commissioners for Her Majesty’s Revenue and Customs ECJ 15-Apr-2010
ECJ (Opinion) Sixth VAT Directive Article 5(6) – Gifts of small value – Samples – Definition – Recorded music – Distribution free of charge for promotional purposes. . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 29 November 2021; Ref: scu.521397
ECJ Request for a preliminary ruling – VAT – Directive 2006/112/EC – Reverse charge procedure – Right to deduct – Payment of the tax to the service supplier – Omission of mandatory particulars – Payment of VAT not due – Loss of the right to deduct – Principle of fiscal neutrality – Principle of legal certainty
C-424/12, [2014] EUECJ C-424/12
Bailii
European
VAT
Updated: 29 November 2021; Ref: scu.521193
ECJ Directive 79/1072/EEC – Common system of value added tax – Taxable persons residing in another Member State – Rules for refund of VAT – Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union – Precluded – Meaning of ‘taxable person not established in the territory of the country’ – Condition of not being established – Condition of no supply of goods or services – Supplies of electricity to taxable dealers – Directive 2006/112/EC – Article 171
A. Rosas P
C-323/12, [2014] EUECJ C-323/12
Bailii
Directive 79/1072/EEC, Directive 2006/112/EC
European, VAT
Updated: 29 November 2021; Ref: scu.521185
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
[2013] UKUT 404 (TCC)
Bailii
England and Wales
VAT
Updated: 29 November 2021; Ref: scu.521011
UTTC VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions unconnected with the fraud – whether FTT erred in concluding on the facts that the only reasonable explanation for the circumstances in which the taxpayers’ purchases took place was that they were connected with fraud – yes – whether taxpayers should have been aware of the connection with fraud earlier in the chain of transactions – no – appeal allowed
[2013] UKUT 374 (TCC), [2013] STI 2860, [2013] BVC 1707, [2014] STC 39
Bailii
England and Wales
Citing:
Appeal from – Davis and Dann Ltd and Another v Revenue and Customs FTTTx 17-Jan-2012
FTTTx Value Added Tax – MTIC appeal involving purchases of razor blades by the Appellants in April and May 2006 – whether the Appellants should have known that their purchases were connected to the fraudulent . .
Cited by:
At UTTC – Davis and Dann Ltd and Another v HM Revenue and Customs CA 15-Mar-2016
The Revenue appealed from rejection of its refusal to refund input tax in the basis that the company though itself innocent of VAT fraud should have understood that the transaction was part of a MTIC fraud. The court was now asked whether the Upper . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 29 November 2021; Ref: scu.521006
The court was asked as to the compatibility of UK legislation for the recovery of overpaid VAT with the EU law principles of equal treatment, fiscal neutrality and effectiveness.
Arden, Aikens, Vos LJJ
[2014] EWCA Civ 32, [2014] WLR(D) 23
Bailii, WLRD
England and Wales
VAT, European
Updated: 29 November 2021; Ref: scu.520716
The Commissioners had been ordered to repay VAT to the taxpayer. A subsequent decision of the ECJ meant that the sum should have been repaid to the Commissioners. The taxpayer now alleged that the commissioners were out of the two year maximum time to make the reclaim under the Act.
Held: The decision of the European Court was for these purposes more than an act of law, but was also a fact giving rise to the right to reclaim, and time ran from that decision. The commissioners were not out of time.
The Vice-Chancellor
[2003] EWHC 857 (Ch), Times 30-Apr-2003
Bailii
England and Wales
Citing:
Cited – Primback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
Cited – Regina v Jagdev CACD 31-May-2002
The court was considering the terms of a confiscation order. It decided to postpone the decision beyond the six month limit. Questions had arisen about the apparent shift of the burden of proof. Two cases were due to be heard by the Court of Appeal . .
Cited by:
Appeal from – DFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 29 November 2021; Ref: scu.181320
FTTTx VAT – late submission of VAT Returns and payment of VAT due on returns – whether scale of penalty is disproportionate to the gravity of the offence , or plainly unfair, and whether penalty should be reduced – Decision of Upper Tribunal in Total Technology (Engineering) Ltd applies. Whether reasonable excuse for late submission of return – No.
[2013] UKFTT 549 (TC)
Bailii
England and Wales
VAT
Updated: 29 November 2021; Ref: scu.516900
ASSESSMENT – public house – substantial discrepancies between till rolls and sales declared – explanation given of overrings – duplication of figures – appeal dismissed – costs awarded to Customs
[2007] UKVAT V19997
Bailii
England and Wales
VAT
Updated: 29 November 2021; Ref: scu.249761
Appeal from penalty – reasonable excuse
[2018] UKUT 440 (TCC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.632172
ECJ VAT – Sixth Directive – Article 17(2)(b) – Taxation of a product imported from a third country – National legislation – Right to deduct VAT on importation – Condition – Actual payment of VAT by the taxable person
[2012] EUECJ C-414/10, C-414/10
Bailii
Citing:
Opinion – Societe Veleclair v Minister of Budget, Public Accounts and State Reform ECJ 17-Nov-2011
ECJ (Opinion) Common system of value added tax – Sixth Directive – the value added tax on imports – Right to deduct – National legislation making the right to deduct the actual payment of the tax by the taxpayer. . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 28 November 2021; Ref: scu.519650
FTTTx VALUE ADDED TAX – Zero rating of the supply of a qualifying motor vehicle for handicapped person who usually uses a wheelchair – Items 2(A) and 2(f) and Note 5L Group 12 Schedule 8 VATA 1994 considered. Whether supply made to handicapped person/disabled wheelchair user for domestic or personal use – whether sufficient evidence available to supplier to allow zero rating of supply – Appeal dismissed.
[2013] UKFTT 714 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519607
Bingo Clubs; whether door entry promotion costs can properly be set against door entry charges or whether only against the clubs total income including exempt supplies; European Communities law and VATA s.26.
[2013] UKFTT 713 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519592
FTTTx Value Added Tax – Sale of vouchers entitling holders to balloon flights or merchandise, both to be provided by the issuer of the vouchers, up to a cash amount – whether the vouchers were ‘face-value vouchers’ within the meaning of paragraph 1, Schedule 10A VAT Act 1994 – whether the vouchers were ‘single purpose vouchers’ – Appeal allowed
[2014] UKFTT 32 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519576
VAT – Default Surcharge for late payment – whether reasonable excuse – insufficiency of funds – no – appeal dismissed
[2014] UKFTT 14 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519570
ECJ Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Adjustment of deductions where the taxable transaction is not completed
C-107/13, [2013] EUECJ C-107/13, [2014] EUECJ C-107/13
Bailii, Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 November 2021; Ref: scu.519476
ECJ Taxation – VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(m) – Supply of services closely linked to sport – Access to a golf course – Payment of golf club access charge (‘green fee’) by visiting non-members – Exclusion from the exemption – Article 133(d) – Article 134(b) – Additional income
von Danwitz P
C-495/12, [2013] EUECJ C-495/12
Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 November 2021; Ref: scu.519464
VALUE ADDED TAX – do-it-yourself scheme – VATA 1994 s 35, Sch 8 Group 5, Notes (16), (18) – chalet supported on legs resting on concrete base replaced by stone-built dwelling with conventional foundations – incorporation of small part of chalet into finished dwelling – incorporation not limited to a facade and not a condition of planning consent – whether chalet a ‘building’ for purposes of legislation – yes – refund correctly refused – appeal dismissed
[2007] UKVAT V19985
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.249762
Reasonable Excuse – section 59 VATA – delay in recovery of major debt – whether reasonable excuse – held no
[2006] UKVAT V19955
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.249834
VAT – INPUT TAX ASSESSMENT – company purchasing motor car – private use excluded? – no – intended to be available for private use? – yes – input tax not recoverable – appeal dismissed.
[2007] UKVAT V19996
Bailii
England and Wales
VAT
Updated: 27 November 2021; Ref: scu.249759
reasonable excuse appeal
[2006] UKVAT V19956
Bailii
England and Wales
VAT
Updated: 27 November 2021; Ref: scu.249826
ECJ VAT – Directive 2006/112/EC – Articles 132 to 134 and 168 – Exemptions – Educational services provided on a profit-making basis by bodies governed by private law – Right to deduction
C-319/12, [2013] EUECJ C-319/12
Bailii
Directive 2006/112/EC 132 133 134 168
European, VAT
Updated: 26 November 2021; Ref: scu.518760
FTTTx VAT default surcharge – payment received by HMRC four days late – Appellant overlooked that the extended date for electronic payment shortened due to bank holiday – whether in the circumstances a penalty of andpound;11,932.55 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
[2013] UKFTT 688 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518631
FTTTx VAT default surcharge – HMRC erred in removing Appellant from annual accounting scheme following a default which occurred due to technical reasons and for which HMRC bore some responsibility – error resulted in reasonable expectation by Appellant of reinstatement to scheme and delayed VAT return and payment – whether reasonable excuse – yes – Appeal allowed
[2013] UKFTT 689 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518615
FTTTx Value Added Tax – Disputed claim for Input tax – Confusion as to which trader suppliers were making out their invoices – Cash accounting – Whether the Appellant had indeed paid in cash the amounts for which input deductions were claimed – Which period input tax, if claimable, should be deducted – Whether under the cash accounting regulations, the invoices had been receipted by the suppliers who had allegedly received payment – Failure of the suppliers’ invoices to record their VAT numbers
[2013] UKFTT 692 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518626
FTTTx VAT default surcharge – payment received by HMRC three days late – instructions for BACS transfer of funds not given to bank until last working day – whether in the circumstances a penalty of andpound;1317.30 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
[2013] UKFTT 687 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518619
FTTTx VALUE ADDED TAX: apportionment between taxable and exempt supplies; best judgment where inadequate record of expenditures maintained; whether reasonableness based on personal circumstances can be taken into account – no.
Hacking TJ
[2013] UKFTT 652 (TC)
Bailii
VAT
Updated: 26 November 2021; Ref: scu.518589
FTTTx Value Added Tax – Default Surcharge – Claim that returns and cheques had been posted and that they must have been lost in one case, and delayed in the other, so occasioning a reasonable excuse for the late payment of VAT – Appeal dismissed
[2013] UKFTT 693 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518606
FTTTx Procedure – late indication of wish to appeal against a summary decision – taken as a late application for full findings of fact and reasons – no good reason given for lateness – approach to extensions of time for such matters – any application for permission to appeal premature, as no full findings of fact and reasons previously asked for or provided — factors to be taken into account in considering extensions of time limits under the Tribunal’s procedure rules – application for extension of time for requesting full findings of fact and reasons dismissed – summary decision therefore final
Poole TJ
[2013] UKFTT 644 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518597
FTTTx VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was 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 refusal of right to deduct – appeal dismissed
[2013] UKFTT 670 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518588
FTTTx VAT – input tax – successful appeal – costs application made out of time – should application for costs be allowed to proceed – yes- was conduct of proceedings by HMRC unreasonable within meaning of rule 10 of Tribunal Rules – no – application dismissed.
McKenna TJ
[2013] UKFTT 566 (TC)
Bailii
VAT
Updated: 26 November 2021; Ref: scu.517751
FTTTx After-school sports clubs – whether fees exempt or standard-rated – whether taxpayer a ‘state-regulated institution’ – whether sports clubs ‘welfare services’ – VATA 1994 Sch 9, Grp 7 Notes 6 and 8 – appeal dismissed
[2013] UKFTT 639 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.517732
FTTTx VAT – Exemption – Provision of services by private addiction therapist not registered or enrolled on register or roll of health professionals included in paragraphs (a) to (d) of Item 1 Group 7 of Schedule 9 Value Added Tax Act 1994 – Whether services supplied are directly supervised by such a health professional – No – Appeal dismissed
[2013] UKFTT 598 (TC)
Bailii
VAT
Updated: 26 November 2021; Ref: scu.517725
FTTTx Value Added Tax – zero-rate – construction of a dwelling – swimming pool – external but connected to dwelling – whether zero-rate applicable to construction of swimming pool – Value Added Tax Act 1994 s. 30, Schedule 8
[2013] UKFTT 632 (TC)
Bailii
VAT
Updated: 26 November 2021; Ref: scu.517721
FTTTx COSTS – appellant unsuccessful before First-tier Tribunal – permission to appeal to Upper Tribunal obtained – appeal lodged but later withdrawn – whether appellant should pay respondents’ costs of First-tier Tribunal appeal – appeal begun before VAT and Duties Tribunal – no order in respect of costs or application of rules made on transfer to Tax Chamber – appeal not categorised – whether ‘old’ rules should apply – yes
[2013] UKFTT 635 (TC)
Bailii
England and Wales
VAT, Costs
Updated: 26 November 2021; Ref: scu.517727
VAT; use of castle for function such as wedding; additional supplies of overnight accommodation, afternoon tea and breakfast; single or multiple supplies; whether supplies including use of castle exempt under VATA 1994, Schedule 9 Group 1; whether exemption excluded by item 1(d)
[2012] UKFTT 429 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.462796
FTTTx VAT – hardship application – s 84(3)-(3C) VATA – amount determined to be payable as VAT – meaning of ‘hardship’ – relevant factors – whether serious risk of exceeding appellant’s overdraft limit – question of reasonableness – whether breach of EU law or human rights principles
[2013] UKFTT 572 (TC)
Bailii
England and Wales
VAT
Updated: 25 November 2021; Ref: scu.517704
FTTTx VALUE ADDED TAX – ‘Fleming Claim’ by company who became the representative member after the original group member had received the input supply – recipient not a member of the group at time of input supply – whether representative member could sustain the claim – On facts – No – Appeal dismissed
[2013] UKFTT 579 (TC)
Bailii
VAT
Updated: 25 November 2021; Ref: scu.517698
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from VAT.
Rimer LJ said that a narrow reading might lead to absurdity: That cannot be the correct construction of the word ‘machine’. The word must, if the language of Part III is to be given a sensible and practical effect that will enable it to achieve its obvious purpose, be interpreted as including equipment ancillary, and connected, to the playing terminal that automatically provides the element of chance that determines the outcome of the game played on the terminal . .
If this is right, it follows in my view, and for like reasons, that a purpose built system comprising a terminal with a separate, but connected, RNG is also properly characterised as a ‘machine’. The terminal cannot be used for gaming purposes except by being linked to the RNG; and the RNG is designed to be linked to the terminal in order to enable the game to be played. Again, no doubt they constitute two separate items of equipment; but to treat the terminal as a separate ‘machine’ in considering the impact or otherwise of Part III is unrealistic. They are being used together for the purpose of playing a game on the terminal and the RNG forms an essential element of the system.
If right so far, I also do not understand why the multi-terminal systems should be treated any differently. The fact that there is only one RNG serving several terminals cannot make a material difference. In substance, the systems are exactly the same as in both previous configurations. By like reasoning, I cannot see why each terminal and the single RNG do not together constitute a machine within section 26. That is the substance of any such multi-terminal system; and it is the substance of the matter that counts.’
Rimer, Beatson, Floyd LJJ
[2013] EWCA Civ 1289, [2013] BVC 526, [2013] STI 3396, [2014] STC 470
Bailii
Gaming Act 1968
England and Wales
Citing:
At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] . .
At ECJ (1) – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At ECJ (2) – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At UTTC – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
Cited – Regina v Herrod, ex parte Leeds City District Council CA 1976
Lord Denning MR described the game bingo: ‘I expect that everybody knows ordinary bingo. It is played at bazaars, sales of work [sic: in [1976] 1 All ER 273, at 279c, the phrase is ‘places of work’], and so forth, for small prizes and is perfectly . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 23 November 2021; Ref: scu.517235
VAT – registration for VAT – whether Appellant had charitable status – no – appeal dismissed
[2012] UKFTT 267 (TC)
Bailii
England and Wales
VAT
Updated: 23 November 2021; Ref: scu.462721
ECJ Taxation – VAT – Betting and gaming – Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines – Whether permissible – Basis of assessment – Whether the taxable person can pass on the VAT
C-440/12, [2013] EUECJ C-440/12
Bailii
European, VAT
Updated: 22 November 2021; Ref: scu.516987
ECJ VAT Scope Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation Classification.
C-277/05, [2007] EUECJ C-277/05
Bailii
Citing:
See Also – Societe Thermale D’Eugenie-Les-Bains (Taxation) ECJ 13-Sep-2006
ECJ VAT – Scope – Deposits paid, in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation – Classification . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 22 November 2021; Ref: scu.517002
FTTTx VAT – purported appeal against ‘decision’ of HMRC that appellant required to make online VAT returns – liability to file online arising automatically under secondary legislation without requirement for HMRC to reach a ‘decision’- whether the European Convention on Human Rights relevant – no – appeal struck out for lack of jurisdiction
[2013] UKFTT 524 (TC)
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.516904
FTTTx VAT – penalty – careless or deliberate – voluntary disclosure prepared but in meantime question raised by HMRC – omission found to be deliberate rather than careless and also prompted – further mitigation allowed and penalty reduced to 36.75% – appeal allowed in part
Powell TJ
[2013] UKFTT 5694 (TC)
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.516899
FTTTx VAT – requirement to file online – whether appellants entitled to exemption – whether requirement to file online a breach of their rights under the European Convention on Human Rights to manifest their religion – appeal allowed
Mosedale TJ
[2013] UKFTT 525 (TC)
Bailii
VAT, Human Rights
Updated: 22 November 2021; Ref: scu.516887
ECJ Sixth VAT Directive – Articles 13C and 20 – Supply of immovable property – Right to opt for taxation – Right to deduction – Adjustment of deductions – Recovery of sums due following adjustment of a VAT deduction – Taxable person liable for payment – Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction
C-622/11, [2013] EUECJ C-622/11
Bailii
European, VAT
Updated: 22 November 2021; Ref: scu.516582
CUSTOMS DUTIES – sales by retail of goods placed in temporary storage – terms of sale providing that retail customer becomes importer and seller his agent – duty on individual items below de minimis threshold – whether such sales permissible – no
VALUE ADDED TAX – import VAT payable by retail customer based on customs value and less than VAT due on conventional retail sale – reduction in duty and VAT for benefit of seller – whether arrangements abusive – yes – full amount of duty and tax payable – appeal dismissed
[2010[ UKFTT 181 (TC), [2010] SFTD 914, [2010] STI 2550
Bailii
England and Wales
VAT, Customs and Excise
Updated: 22 November 2021; Ref: scu.422203
VAT – food zero rating – whether a fruit smoothie is standard rated as a beverage
[2010] UKFTT 516 (TC), [2011] SFTD 111, [2010] STI 3139
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.426623
VALUE ADDED TAX – voluntary disclosure claiming that Appellant had overpaid output tax – claim based on adoption of VAT fraction of net-of-tax sales – claim wholly misconceived – claim for relief for additional input tax – no evidence to support claim produced – appeal dismissed
[2007] UKVAT V19986
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.249757
APPEAL against a decision of the Respondents with respect to a misdeclaration penalty
[2004] UKVAT V18806
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.219012
Value added tax – Input tax – Supply of goods and services – Deductibility of items claimed as input tax – Supply of professional legal services – Solicitors instructed Counsel briefed. Taxpayer the subject of company law proceedings – Petition to wind-up the company and for relief under Article 452 of the Companies [Northern Ireland] Order 1986 – Unfair prejudice – Shareholders joined to the proceedings – Whether professional legal services were supplied to the company or to the shareholders – Value Added Tax Act, s.24[1].
[2007] UKVAT V20196
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.258959
Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West.
Patten LJ
[2013] EWCA Civ 1225
Bailii
England and Wales
Citing:
At FTTTx – Marcus Webb Golf Professional v Revenue and Customs FTTTx 29-Dec-2009
FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed . .
Appeal from – Marcus Webb Golf Professional v HM Revenue and Customs – FTC/40/2010 UTTC 23-Oct-2012
UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 21 November 2021; Ref: scu.516437
FTTTx Value added tax – Exemptions – Sport and physical education – whether Appellant an eligible body for the purposes of VAT exemption – whether assessments out of time – application for late amendment grounds of appeal
[2013] UKFTT 491 (TC)
Bailii
England and Wales
VAT
Updated: 21 November 2021; Ref: scu.516302
FTTTX VAT default surcharge – payment made by BACS on day payment was due – not received by HMRC until three days later – bank did not transfer money by Faster Payment Scheme as amount exceeded FPS limit – whether reasonable excuse – no – whether penalty disproportionate – no appeal dismissed
[2013] UKFTT 509 (TC)
Bailii
VAT
Updated: 21 November 2021; Ref: scu.516297