FTTTx Value Added Tax – reduced rate – energy saving materials supplied as part of a supply of the whole or part of a domestic central heating system – whether a single supply subject to a single rate of VAT, a single supply subject to two or more different rates of VAT or two or more separate supplies subject to different rates of VAT
[2013] UKFTT 506 (TC)
Bailii
VAT
Updated: 21 November 2021; Ref: scu.516291
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
reasonable excuse appeal
[2004] UKVAT V18803
Bailii
England and Wales
VAT
Updated: 21 November 2021; Ref: scu.219014
VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – appellant’s repayment claim of pounds 3,039,723.75 refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -appellant knew that the deals were part of a VAT fraud -appeal dismissed
[2012] UKFTT 251 (TC)
Bailii
England and Wales
VAT
Updated: 21 November 2021; Ref: scu.462716
ECJ VAT – Directive 2006/112/EC – Articles 2(1)(c), 26, 62 and 63 – Chargeable event – Reciprocal supplies of services – Transactions for consideration – Basis of assessment for a transaction in the event of consideration in the form of goods or services – Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property
C-283/12, [2013] EUECJ C-283/12
Bailii
Directive 2006/112/EC
European
VAT
Updated: 20 November 2021; Ref: scu.515586
ECJ VAT – Supply of cytostatics for the treatment of out-patients – Exemption for hospital and medical care and closely related activities – Whether ‘closely related activities’ must be services – Whether they must be provided by the person who provides the hospital or medical care – Whether they may be exempted if closely related to the provision of medical care not undertaken by a hospital or similar establishment
Sharpston AG
C-366/12, [2013] EUECJ C-366/12, [2014] EUECJ C-366/12
Bailii, Bailii
European, VAT
Updated: 20 November 2021; Ref: scu.515581
VAT – assessments – 20 year time limit – whether or not deliberate behaviour – yes – whether or not the assessments were made to best judgment – yes – whether or not the assessments were correct – yes – whether or not the penalties were properly imposed – yes – whether or not there were any special circumstances – no – appeal dismissed
[2020] UKFTT 318 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.653152
FTTTx VALUE ADDED TAX – whether appellant should be allowed to amend her grounds of appeal to raise the issue of whether she was the correct taxable person to assess rather than her husband – decided that the amendment should be allowed – appellant registered for VAT in respect of the business – whether the appellant or her husband ought to have been the person registered – whether the appellant or her husband owned and carried on the business – evidence considered – found that the appellant owned and carried on the business – whether the assessments on the appellant which had been made to the best judgment of the assessing officer were nonetheless in too high an amount – found on the evidence that they were – amount assessed reduced – appeal allowed in part accordingly
[2013] UKFTT 466 (TC)
Bailii
VAT
Updated: 20 November 2021; Ref: scu.515563
FTTTX VAT – recovery of input tax on professional fees relating to the sale of shares in subsidiary companies – Skatteverket v AB SKF – whether sale of shares constituted an economic activity – yes – if so, whether an exempt supply – yes – if an exempt supply, whether input tax recoverable – no – whether sale of shares a transfer of a going concern – no – if so, whether input tax recoverable – no – whether discharge of indebtedness by subsidiary companies on completion of sale comprised part of consideration for the supply of the shares – no – appeal dismissed
[2013] UKFTT 467 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515568
FTTTx VAT – pre-1 January 1978 supplies – agents’ commissions in respect of third party purchases – whether directly applicable right under article 8(a) of the Second Directive to retrospective reduction in taxable value of goods supplied by mail order company to agents – effect of judgment of the CJEU in Grattan plc v Revenue and Customs Commissioners (Case C-310/11) – whether the principle of fiscal neutrality in its neutral tax burden sense was or was not a rule of primary law which enabled on its own the basis of assessment within the meaning of article 8(a) of the Second Directive to be determined – held it was not – appeal on pre-1978 supplies issue dismissed
[2013] UKFTT 488 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515553
The claimant, a partnersip beween a commercial company and tow NHS hospital trusts sought an order suspending a decision that its services, the supply of pathology services to the trusts was exempt from VAT
Leggatt J
[2013] EWHC 1801 (Admin), [2013] STI 2566
Bailii
England and Wales
Citing:
See Also – GSTS Pathology Llp, Regina (on The Application of) v Revenue and Customs (No 2) Admn 22-Apr-2013
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 20 November 2021; Ref: scu.515304
ECJ Value added tax – Sixth Directive 77/388/EEC – Articles 17 and 19 – Deduction of input tax paid – Use of goods and services for both taxable and exempt transactions – Proportional deduction – Calculation of the proportion – Branches established in other Member States and in third States – Not taking their turnover into account
C-388/11, [2013] EUECJ C-388/11
Bailii
Sixth Directive 77/388/EEC
European, VAT
Updated: 20 November 2021; Ref: scu.515253
FTTTx Value Added Tax – Whether VAT returns for three periods were outstanding – yes. Whether VAT returns supplied on paper are in accordance with VAT Regulations – No; whether reasonable excuse – no; appeal dismissed
[2013] UKFTT 457 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515197
FTTTx Value Added Tax – Surcharges for late payments of VAT; whether payment made late due to lack of advice of changes to banking terms and conditions for the making of payments constituted reasonable excuse; Yes, appeal allowed
[2013] UKFTT 453 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515198
FTTTx VAT – Whether the turnover of two separate businesses had to be aggregated – Whether one of the businesses was conducted by a sole trader and the other by joint proprietors – In the particular circumstances of this case, yes – Appeal allowed
[2013] UKFTT 425 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515200
FTTTx VAT – self supply of cars used by car manufacturer in its business-Art 5(7) Sixth directive – value of supply: purchase price or cost- meaning of cost and purchase price – effect of UK provisions – determination of purchase price and cost – use of macroeconomic data to estimate cost in periods in which no direct evidence available.
[2013] UKFTT 443 (TC)
Bailii
VAT
Updated: 20 November 2021; Ref: scu.515207
FTTTx VAT – option to tax land – whether golf course land was asset of Appellant at time of election to waive exemption – yes – whether golf course land was asset of Appellant at later time – yes – whether Appellant made supplies of land – yes – whether supplies taxable by virtue of election to waive exemption – yes
[2013] UKFTT 406 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515196
FTTTx VALUE ADDED TAX – under-declaration of input tax – whether assessment made to best judgment – whether fatal flaws in calculation method used – HMRC withdrawing assessment and vacating proceedings – whether acted unreasonably in pursuing assessment – application for costs – application refused
[2013] UKFTT 398 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515195
FTTTx VAT – default surcharge – whether reasonable excuse – cash flow difficulties – Appellant taking steps to combat adverse trading conditions – HMRC reliance on dicta in dissenting judgment in CandE Commissioners v Steptoe – correct test to be applied – appeal allowed
[2013] UKFTT 419 (TC)
Bailii
VAT
Updated: 20 November 2021; Ref: scu.515204
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 462 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515201
FTTTx VALUE ADDED TAX – VAT on supplies made to appellant – whether input tax deductible by appellant – supplies not used by appellant in its business or for making taxable supplies – supplies instead used in the business of an associated company which was a partially exempt trader – held the VAT in these circumstances was not the appellant’s input tax – appeal dismissed
[2013] UKFTT 397 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515193
FTTTx VALUE ADDED TAX – DIY builders scheme – conversion of barn adjacent to a dwelling (a listed building) to enlarge the dwelling – whether the works were ‘a residential conversion’ within the meaning of section 35(1A)(c) VATA – whether works consisted in the conversion of a ‘non-residential building’ or a ‘non-residential part of a building’ into a building designed as a dwelling or a number of dwellings – held they were not – the works were therefore not a ‘residential conversion’ within section 35 VATA – whether the Tribunal could consider and give effect to any legitimate expectation of the appellant that he would qualify for a refund under section 35 VATA – held, following HMRC v Abdul Noor [2012] UKUT 071 (TCC), that the Tribunal had no jurisdiction to consider the question of legitimate expectation – appeal dismissed
[2013] UKFTT 401 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 20 November 2021; Ref: scu.515177
FTTTx Surcharges for late submission and/or payment of VAT returns – whether return paid or submitted late – Yes. Whether transfer of business from sole trader to limited company with no change of VAT registration number included the transfer of the compliance history and applicable rate of surcharge. No – separate legal entities. Appeal allowed.
[2013] UKFTT 416 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515181
FTTTx INCOME TAX – section 34 Income Tax (Trading and Other Income) Act 2005 – appellant setting up in business in competition with former employer – expenditure incurred in settling legal proceedings and associated legal costs – whether expenditure wholly and exclusively for the purposes of the trade – duality of purpose – appeal dismissed
[2013] UKFTT 403 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515189
FTTTx VALUE ADDED TAX – partial exemption – whether attribution of input tax under regulation 101 of the VAT Regulations 1995 can take account of a taxable use of goods in a period more remote than the end of the prescribed accounting period in question which is brought about by a change in the law making what were formerly exempt supplies taxable supplies – held it cannot – appeal dismissed
[2013] UKFTT 396 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515190
FTTTx VAT – zero rating-construction or conversion of existing building-planning condition prohibited residence throughout the year- not eligible for zero rate but eligible for reduced rate of 5% – appeal dismissed
[2013] UKFTT 440 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 20 November 2021; Ref: scu.515173
FTTTx Value added tax – construction of an annexe to an existing building – current use of the building – purpose for which it was designed – capacity for functioning independently – VATA 1994 Sch 8 Group 5 Item 2 – appeal dismissed
[2013] UKFTT 400 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 20 November 2021; Ref: scu.515180
FTTTx VALUE ADDED TAX – input tax claimed by a company in relation to a supply of services to it by a subsidiary – the company making only exempt supplies to which the services were attributable – whether input tax deductible – held, no – whether decision to deregister the company ought to be upheld – held, yes – whether refusal of the company’s application for backdated VAT group treatment unreasonable – held, no – whether penalties chargeable – held, yes – appeal dismissed
[2013] UKFTT 418 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515179
FTTTx VALUE ADDED TAX – irregular tax invoices evidencing the purchase of cars by the appellants – the tax invoices irregular in that instead of giving the appellants’ names and addresses they gave the names and addresses of third parties who were aliases for the appellants – whether HMRC’s refusal to exercise their discretion to accept alternative evidence of entitlement to input tax was reasonable as a matter of domestic public law – held on the facts that it was – whether HMRC’s refusal contravened the Community Law principle of effectiveness – held on the facts that it did not – appeal dismissed
[2013] UKFTT 405 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515183
VAT-input tax-abuse of rights-whether tax mitigation scheme by partially exempt university using discretionary trust to recover all input tax on refurbishment of building a tax advantage that constituted abuse of rights-no-appeal allowed.
[2013] UKFTT 429 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515171
VAT – Appellant carrying on business of interior design and sale of pianos- registers business for VAT but does not account for VAT on piano sales – whether Appellant misled in telephone conversation with HMRC’s National Advice Service – jurisdiction of Tribunal to hear legitimate expectation claim – appeal dismissed
[2011] UKFTT 294 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.443049
ZERO-RATING – construction of buildings – construction of eight residential units as a new third floor of existing building – each unit consisted of a bed sitting room with en suite shower room – whether supply in the course of construction of a building designed as a number of dwellings – whether each dwelling consisted of self-contained living accommodation – yes – appeal allowed – VATA 1994 Sch 8 Grp 5 Item 2 Note (2)
[2004] UKVAT V18798
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.219005
VALUE ADDED TAX – Exclusion of input tax credit for VAT charged on the supply of a motor car to a taxable person – art.7 VAT (Input Tax) Order 1992 (SI 1992/3222) – whether ‘relevant condition’ satisfied, that taxable person intends to use the motor car exclusively for the purposes of a business carried on by him – whether taxpayer not taken so to intend on the basis that he intends to let the car on hire for a consideration which is less than that which would be payable in money if it were a commercial transaction conducted at arms length – art. 7(2G)(a) of SI 1992/3222 – held that the Appellant intended to and did let the cars on hire for a consideration which was less than an arms length consideration – appeal dismissed
[2004] UKVAT V18808
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.219780
COMPULSORY REGISTRATION – suppression rate determined using comparative figures including a Bank Holiday and a day following a Bank Holiday which were lower that usual – evidence accepted of a large party on one of the invigilation days – registration date directed to be recalculated
[2004] UKVAT V18801
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.219009
VAT; joint venture; written agreement; whether written agreement truly reflected arrangements between individuals and companies they controlled; acquisition and sale of development land; supply of services; identification of supplier; nature of services; whether activities of joint venturers constituted supply of services; contribution to capital of joint venture; consideration; nature of consideration; whether distribution of one half share of net profits amounted to consideration for supply of services; no; appeal allowed.
[2012] UKFTT 283 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.462699
VAT – assessment under section 73 – till readings suggesting undeclared output VAT – penalty under section 60.
[2012] UKFTT 499 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.466072
VALUE ADDED TAX – appeals against the cancellation of registration, refusal to re-register and denial of input tax deductions on the basis that the Appellant was not carrying on an economic activity or making supplies for a consideration – Appellant doing so only to the extent that its right to invoice for its services was no longer contingent on the generation of revenues by the recipients of its supplies – appeal allowed in part
[2018] UKFTT 746 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.632489
JUDICIAL REVIEW – Claimant providing credit card handling services – claimant followed HMRC’s current published guidance and treated services as exempt from VAT – HMRC issued assessments on the basis that services were taxable – whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance – if so whether HMRC entitled to resile from the guidance
[2018] UKUT 383 (TCC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.632168
VAT – Penalties : Default Surcharge – payment made two days late – instructions given to bank in time but financial limit on amount of FPS bank transfer caused delay – penalty for similar delay in earlier default period cancelled by HMRC – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 745 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.632479
VAT – appeals against assessment – applications to be relieved of obligation to deposit amounts assessed on ground of hardship – whether First-tier Tribunal erred in dismissing applications – s. 84(3B) Value Added Tax Act 1994
[2014] UKUT 485 (TCC), [2014] BVC 542, [2015] STC 610
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.539407
VAT – Place of Supply – organisation of enclosure at Farnborough air show – whether advertising services or exhibition.
[2014] UKFTT 224 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525216
VAT – default surcharge – reasonable excuse – claim of mistaken belief as to submission – no supporting evidence produced – appeal dismissed
[2014] UKFTT 263 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525259
VAT – Default surcharge – Reasonable excuse – Appeal dismissed
[2014] UKFTT 252 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525227
VAT – Penalty – late return and payment – whether reasonable excuse or other ground of appeal – No – Appeal disallowed
[2014] UKFTT 266 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525255
VALUE ADDED TAX – VAT and customs duty on import of watch and mobile phone – appellant requesting refund of postage – no jurisdiction – HMRC application for appeal to be struck out under Rule 8 – appeal struck out
[2014] UKFTT 280 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525261
Value Added Tax – default surcharge for late payment – whether Time to Pay arrangements in place – no – no reasonable excuse – appeal dismissed
[2014] UKFTT 228 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525235
VAT – Penalty – submission of return and payment both one day late – direct debit for payment in place – whether reasonable excuse or other ground of appeal – No – Appeal disallowed
[2014] UKFTT 267 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525260
DEFAULT SURCHARGE – the appellant was familiar with the regime – had asked for time to pay on previous occasions – had thought time to pay would not be granted for period 04/13 – insufficiency of funds not a reasonable excuse – appeal dismissed
[2014] UKFTT 231 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.525207
ASSESSMENT – Best judgment – Failure to render returns after compulsory registration – Admission of suppression of takings over limited period – Whether Commissioners considered all material before them – Whether officer acted dishonestly – No – Whether assessment to best judgment – Yes – Consideration of quantum – VATA 1994, s.73
PENALTY – Dishonest evasion – Admission of suppression of takings over limited period – Penalty imposed on basis of dishonest evasion over whole 8-year period of assessment – Whether burden of proof discharged – VATA 1994, s.60
[2004] UKVAT V18800
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.219011
REPAYMENT OF VAT – Capping – Claim in 2002 for repayment from 1973 – Absence of transitional relief – Whether Second Directive 8a had direct effect – Direct effect of Sixth Directive Art 11C.1 – Conditions for reliance on direct effect – Disapplication of VATA s.80(4) – Whether overpayments within section 80 when reg 38 of VAT Regs 1995 applies
[2007] UKVAT V19989
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.249760
ECJ Grand Chamber – Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 9 and 11 – National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes
V Skouris P
[2013] EUECJ C-85/11
Bailii
Directive 2006/112/EC 9 11
Citing:
Opinion – Commission v Ireland ECJ 27-Nov-2012
ECJ Opinion – VAT – Articles 9 and 11 of Directive 2006/112/EC – National rules allowing non-taxable persons to be members of VAT groups – Compatibility with European Union VAT law . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 18 November 2021; Ref: scu.514230
FTTTx VALUE ADDED TAX – Cancellation of registration – whether registration correctly made originally – yes – whether cancellation of registration made effective from the correct date – no, it should have been effective from 11 June 2009 rather than 11 September 2009 because the appellant had made the request for cancellation on the earlier date – paragraph 13(1), Schedule 1, VATA 1994 applied – appeal allowed in part
[2013] UKFTT 386 (TC)
Bailii
England and Wales
VAT
Updated: 18 November 2021; Ref: scu.514182
FTTTx VAT – burden of proof where assessment on grounds of abuse of law on appellant – owner of golf club transferring business to non-profit making companies which claimed the benefit of VAT exemption for sporting supplies – whether companies were non-profit making – on facts no – whether abusive under Halifax plc and others (C-255/02) – yes applying Atrium Club Ltd [2010] EWHC 970 (Ch) – appeal dismissed
[2013] UKFTT 391 (TC)
Bailii
England and Wales
VAT
Updated: 18 November 2021; Ref: scu.514181
ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT
K. Lenaerts, P
C-103/09, [2010] EUECJ C-103/09, [2011] STC 596, [2011] BVC 118, [2011] STI 264
Bailii
European
Citing:
Opinion – Weald Leasing (Taxation) ECJ 26-Oct-2010
ECJ Opinion – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Concept of ‘abusive practice’ and ‘normal commercial operations’ – Transaction designed solely to obtain a tax advantage – Leasing and . .
Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to . .
At VDT – Weald Leasing Ltd v Revenue and Customs VDT 6-Feb-2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with . .
Reference from – HM Revenue and Customs v Weald Leasing Ltd ChD 16-Jan-2008
. .
Cited by:
Cited – Pendragon Plc and Others v HM Revenue and Customs CA 23-Jul-2013
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour.
VAT
Updated: 17 November 2021; Ref: scu.513674
ECJ Sixth VAT Directive – Right to deduction – Purchase of vehicles and use for leasing transactions – Differences between the tax regimes of two Member States – Prohibition of abusive practices
‘taxable persons are generally free to choose the organisational structures and the form of transactions which they consider to be most appropriate for their economic activities and for the purposes of limiting their tax burdens’, albeit that this is subject to an exception for ‘abusive transactions’.
K. Lenaerts, P
[2010] EUECJ C-277/09, ECLI:EU:C:2010:810, [2011] STI 262, [2011] BVC 138, [2011] STC 345
Bailii
European
Citing:
Opinion – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 30-Sep-2010
ECJ Opinion – Interpretation of Article 17(3)(a) of the Sixth VAT Directive – Transactions carried out with the sole aim of obtaining a tax advantage – Provision of vehicle leasing services in the United Kingdom . .
At VDT (2) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 3-May-2005
VDT Applications – opposed motion to sist part of the proceedings in the appeal pending an ECJ Decision: Application for an order for disclosure of documents – necessity of documents, relevance to issue . .
At VDT (1) – RBS Deutschland Holdings Gmbh v Customs and Excise VDT 16-Nov-2004
VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with . .
At Inner House – Revenue and Customs v RBS Deutschland Holdings Gmbh SCS 13-Jan-2006
SCS The taxpayer, a German subsidiary of a UK bank, carried on a banking and leasing business in Germany. It did not have a place of establishment in the UK. It was registered in the UK for VAT as a . .
At VDT (3) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 24-Jul-2007
VDT VAT – deduction of input tax – leasing of cars within UK by German subsidiary company – cars purchased within UK, remaining there and subject to VAT in UK – leasing deemed to be supply of services in Germany . .
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 . .
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, . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 17 November 2021; Ref: scu.513675
FTTTx VAT – property – zero-rating of residential conversion – s 30 and sch 8 VATA 1994 – conversion of pub to two residential units – pub containing manager’s flat that was incorporated into both units – whether note 9 to sch 8 denied zero-rating – HMRC v Jacobs considered – Appeal allowed
[2013] UKFTT 348 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513471
FTTTx VAT – penalty for inaccurate return under schedule 24 Finance Act 2007 – admittedly careless error – whether disclosure was ‘prompted’ or ‘unprompted’ – disclosure made at a time when HMRC had already booked a repayment return verification visit, but would have been made irrespective of that visit – whether Appellant at the relevant time had ‘no reason to believe’ that HMRC were ‘about to discover’ the inaccuracy – held no – disclosure therefore ‘prompted’ within paragraph 9, schedule 24 Finance Act 2007 – whether penalty should be suspended – held no, even if original HMRC decision might arguably have been flawed – appeal dismissed
Kevin Poole TJ
[2013] UKFTT 292 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513469
VAT – COSTS – Claim by Unsuccessful Appellant – Last Minute change to the HMRC’ statement of case – Tribunal decided that the change was material – Tribunal refused Application to hold HMRC to its statement of case but minded to make an award of costs to Appellant – Appeal continued – Appeal dismissed on merits – Appellant submitted a claim for costs in the sum of 312,500 pounds – Tribunal orders costs of 20,000 pounds
[2010] UKFTT 203 (TC)
Bailii
England and Wales
VAT, Costs
Updated: 17 November 2021; Ref: scu.422249
Stadlen J
[2009] EWHC 3126 (Admin)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.384122
FTTTx VAT – zero rating – building work – construction of residential care home integrating existing church – whether taken out of zero rating by being works of enlargement, extension, or conversion – Value Added Tax Act 1994 Schedule 5 Group 8 Item 2 – appeal allowed
[2013] UKFTT 374 (TC)
Bailii
Value Added Tax Act 1994
England and Wales
VAT, Construction
Updated: 17 November 2021; Ref: scu.513507
FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or otherwise inconsistent with EU law – powers of Tribunal to ignore otherwise binding decisions or make a reference to the CJEU
[2013] UKFTT 377 (TC)
Bailii
England and Wales
Citing:
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Young v The Bristol Aeroplane Co Ltd CA 28-Jul-1944
Court of Appeal must follow Own Decisions
The claimant was injured and received compensation. He then sought to recover again, alleging breach of statutory duty by his employers.
Held: The Court of Appeal was in general bound to follow its own previous decisions. The court considered . .
At CA – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Cited – Morelle Ltd v Wakeling CA 1955
The plaintiff asserted ownership of leasehold land. A similar situation had arisen in an earlier case befoe the Court of appeal, and the court was asked to decide that that case had been decided per incuriam.
Held: The per incuriam principle . .
Cited – Williams v Fawcett CA 1985
The court was asked as to the requirement of a notice to show cause why a person should not be committed to prison for contempt of court.
Held: The court refused to follow its earlier decisions as to committal procedures where they were the . .
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Card Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .
Cited – Levob Verzekeringen and Ov Bank v Staatssecretaris van Financien ECJ 27-Oct-2005
ECJ Sixth VAT Directive – Articles 2, 5, 6 and 9 – Transfer of software recorded on a carrier – Subsequent customisation of the software to the purchaser-?s specific requirements – Single taxable supply – Supply . .
Cited – Ministero dell’Economia e delle Finanze v Part Service Srl ECJ 21-Feb-2008
ECJ Sixth VAT Directive Articles 11A(1)(a) and 13B(a) and (d) – Leasing – Artificial division of the supply into a number of parts – Effect Reduction of the taxable amount – Exemptions – Abusive practice . .
Cited – Elchinov v Natsionalna zdravnoosiguritelna kasa ECJ 5-Oct-2010
ECJ Social security – Freedom to provide services – Sickness insurance – Hospital treatment provided in another Member State – Prior authorisation – Conditions of application of the second subparagraph of Article . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 17 November 2021; Ref: scu.513509
FTTTx VAT – input tax-self-billing – whether self-billing agreement used compliant with conditions – no – whether right to deduct input tax in any event – no – whether discretion not to accept alternative evidence exercised unreasonably by HMRC – no – Regulations 13,14 and 29 VAT Regulations 1995 – appeal dismissed
[2013] UKFTT 336 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513503
FTTTx VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) Sixth VAT Directive – was BBC body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – no – was BBC other organisation defined by United Kingdom as having similar educational objects? – yes – held that services supplied by BBC to Open University were exempt under Article 13A(1)(i) Sixth VAT Directive – appeal allowed
[2013] UKFTT 326 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513495
FTTTx VAT – exemption for medical care – whether applies to services provided by dispensing opticians in circumstances where spectacles are bought online – yes – whether single supply of spectacles subject to standard rate – no – or separate supplies of goods on the one hand and services amounting to medical care on the other – yes – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 item 1(b) Value Added Tax 1994 – appeals allowed
[2013] UKFTT 357 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513498
FTTTx VALUE ADDED TAX – default surcharge – appeal against 15% surcharge – whether a Time To Pay (‘TTP’) agreement for an earlier period – TTP requested before due date but agreed afterwards – TTP in place but payment condition broken – VAT payment date falling on Easter Saturday – whether reasonable excuse – whether surcharge disproportionate and/or unfair, taking into account both Easter Saturday and the different treatment of direct debit arrangements – the FTT’s jurisdiction – Total Technology, Hok, Noor and Oxfam considered – appeal dismissed and surcharge upheld.
[2013] UKFTT 329 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513502
VAT – INPUT TAX – MTIC fraud – appellant admitting transactions connected with fraud but denying having knowledge or means of knowledge of fraud – held appellant had actual knowledge of connection with fraud – appeal dismissed
[2013] UKFTT 361 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513500
FTTTx VALUE ADDED TAX – DIY builders scheme – conversion of one of a pair of semi-detached cottages into a dwelling – the cottages had previously been used as a care home but had become uninhabitable before the conversion – whether the cottages were a ‘non-residential’ building or the cottage converted was part of a ‘non-residential’ building within the meaning of Note (7A), Group 5, Schedule 8, VATA applied for the purposes of the scheme by section 35(4) VATA – held they were not by reason of the use of the cottages as a care home within 10 years before the conversion works – the works were therefore not a ‘residential conversion’ within section 35 VATA – appeal dismissed
[2013] UKFTT 334 (TC)
Bailii
VAT
Updated: 17 November 2021; Ref: scu.513472
FTTTx VAT – penalty for failure to register – Schedule 41 Finance Act 2008 – whether reasonable excuse or breach of human rights – no – whether penalty qualified for mitigation down to 0% under paragraph 13(5)(a) – meaning of ‘time when tax first becomes unpaid by reason of the failure’ – whether disclosure made within 12 months of that date – whether relevant date was first day of compulsory registration period or date on which first payment of VAT would have been made – held the latter – penalty therefore qualified for potential mitigation to 0% – HMRC had already accepted quality of disclosure merited 100% mitigation within available range – in view of quality of disclosure, penalty should be reduced to nil – appeal allowed
[2013] UKFTT 318 (TC)
Bailii
Finance Act 2008 sch41
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513465
FTTTx VALUE ADDED TAX – MTIC fraud – whether trader entitled to recover input tax -transactions formed part of transaction chain which was connected with VAT fraud – whether trader knew or should have known its transactions were connected with VAT fraud – trader knew of connection – alternatively, trader should have known of connection – appeal dismissed
[2013] UKFTT 325 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513446
VAT – Whether appellant’s transactions were ‘connected’ to MTIC fraud – Yes – Whether appellant knew or should have known of connection – Yes – Appeal dismissed
[2013] UKFTT 358 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513484
FTTTx VAT – financial services – exemption – Article 13B(d)(3) Sixth VAT Directive – Group 9 sch 5 VATA 1994 – booking fees on concert ticket purchases – identity of supplier – nature of services supplied – whether for processing of payment by credit and debit cards – whether debt collection service
[2013] UKFTT 289 (TC)
Bailii
VAT
Updated: 17 November 2021; Ref: scu.513455
FTTTx VALUE ADDED TAX – claims for unrecovered input tax following Fleming case – input tax incurred on fees comprising costs on the issue of shares – whether Appellant able to prove that input tax had not been recovered when fees incurred – no – input tax incurred in respect of staff entertainment expenses – whether Appellant able to prove that input tax had not been recovered when expenses incurred – no – appeal dismissed
[2013] UKFTT 315 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513447
FTTTx VALUE ADDED TAX – MTIC – sale of mobile phones and CPUs – appellants’ three repayment claims by Unistar Group Limited for the periods 04/06, 05/06 in the sums of andpound;391,628.65, andpound;937,723.15 and in relation to period 05/06 in the sum of andpound;126,781.20 and in relation to Unistar Trading Limited for the period 04/06 in the sums of andpound;604,939,14 and andpound;328,514.91 – allowed on grounds that the appellants neither knew nor ought to have known that the transactions were part of an MTIC fraud-appeal allowed
[2013] UKFTT 344 (TC)
Bailii
VAT
Updated: 17 November 2021; Ref: scu.513424