Category: VAT

Cheltenham Old People’s Housing Society Ltd v Customs and Excise: VDT 8 Oct 2004

Value Added Tax – zero-rated supplies – Group 12 of Schedule 8, VATA 1994 – installation by a charity of new heating system in residential care home for the elderly – whether supply to a charity for making available to handicapped persons for their use of equipment designed solely for use by a handicapped person – Items 2(g), 2(h) and 7 of Group 12 – heating system not designed solely for use by handicapped persons – whether supply to a charity of services of adapting goods to suit the condition of handicapped persons – Items 4 and 6 of Group 12 – works comprised installation of new equipment, not adaptation of goods – whether (in part) supply to a charity of a service of adapting a bathroom for use by a handicapped person – Items 11 and 13 – works did not comprise adaptation of a bathroom – appeal dismissed
[2004] UKVAT V18795
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.216479

Page (T/A Empowerment Enterprises Ltd) v Customs and Excise: VDT 25 Oct 2004

Jurisdiction – whether imposition of VAT on the Appellant is state aid within the meaning of Article 92 of the EC Treaty – No: whether the Appellant was entitled to argue that it should be recognised as a University – No: VATA 1994 Section 83 – Item 1 Group 6 Schedule 9 VATA 1994 – EC 6th Directive Article 13 (1)(j), 2.
[2004] UKVAT V18820
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.219791

Gower Contracts v Customs and Excise: VDT 1 Oct 2004

ASSESSMENTS – Best judgment – Nil returns rendered in periods in which sales took place – Sums paid into bank account treated as consideration for sales – No evidence produced by Appellant to prove otherwise – Admission by Appellant that some tax due – Allegation of bad faith on part of assessing officer – Whether assessments to best judgment – Yes – Appeal dismissed – VATA 1994, s 73(1)
[2004] UKVAT V18782
Bailii
England and Wales

Updated: 19 October 2021; Ref: scu.216484

Oatein Limited v Revenue and Customs (Value Added Tax – Procedure – Application for Decision To Be Set Aside): FTTTx 26 Mar 2021

VALUE ADDED TAX – procedure – application for decision to be set aside – Applicant represented by agent who was notified of substantive hearing but who did not attend – appeal subsequently dismissed – six months later same agent made application to set aside decision – whether good reason for delay in making application – no – whether decision should be set aside – no
[2021] UKFTT 86 (TC)
Bailii
England and Wales

Updated: 19 October 2021; Ref: scu.663666

Zoological Society of Wales v Customs and Excise: VDT 8 Oct 2004

VALUE ADDED TAX – exempt supplies – supplies by an eligible body of the right of admission to a zoo – one member of Appellant’s Council of Management held a debenture from the Appellant giving the right to repayment and interest which was always waived and also received rent for the letting of a garage and a small pension in respect of previous service with the Appellant’s predecessor company – whether Appellant managed and administered on an essentially voluntary basis by persons who had no direct or indirect interest in its activities – yes – appeal allowed – EC Sixth Council Directive (77/388/EEC) Art 13A(1) (n) and 13A(2)(a) second indent – VATA 1994 S 31 and Sch 9 Grp 13 Item 2(a) and Note (2)(c)
[2004] UKVAT V18786
Bailii
England and Wales

Updated: 19 October 2021; Ref: scu.216489

Magic Work Ltd v Customs and Excise: VDT 28 May 2003

UNDERDECLARATION OF TAKINGS – incomplete returns – s.73(1) VAT Act 1994 – whether assessment made to best judgment – Van Boeckel v Customs and Excise Commissioners [1981] STC 290; Rahman v Customs and Excise Commissioners [1998] STC 826.
[2003] UKVAT V18165
Bailii
England and Wales

Updated: 19 October 2021; Ref: scu.247566

Second Nature Ltd v Customs and Excise: VDT 21 Oct 2004

VAT – default surcharge – trading difficulties – insufficiency of funds – whether underlying reasons for insufficiency provided a reasonable excuse – yes initially – whether those reasons continued to provide a reasonable excuse in later periods – no – appeal allowed for one period and dismissed for the others
[2004] UKVAT V18810
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.219795

Bournemouth Symphony Orchestra v Customs and Excise: VDT 15 Oct 2004

The Bournemouth Symphony Orchestra (‘BSO’) did not benefit from an exemption from VAT provided by Article 13A(1)(n) of the Sixth Directive and by the Valued Added Tax Act 1994 Schedule 9 Group 13. The BSO was not ‘managed and administered on an essentially voluntary basis’.
Mr David Williams, Chairman, and Mrs S Edmondson SCA
[2004] UKVAT V18799
Bailii
England and Wales
Cited by:
Appeal from – 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 . .

Lists of cited by and citing cases may be incomplete.
Updated: 18 October 2021; Ref: scu.219006

Albany Fish Bar Limited and Another v Revenue and Customs (VAT – Whether Deliberate and Concealed Understatement of VAT Liabilities): FTTTx 5 Jan 2021

VAT – whether deliberate and concealed understatement of VAT liabilities – held, yes -assessments for earlier years made outside the statutory time limit – appeal against those assessments allowed – remaining assessments upheld with minor reductions – penalty issued to company and personal liability notice issued to director – whether penalty to be reduced because assessments for earlier periods set aside – held, no – penalty and personal liability notice upheld with minor reductions
[2021] UKFTT 100 (TC)
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.663650

Tempertech (Wales) Ltd v Revenue and Customs: VDT 20 Nov 2006

VAT DEFAULT SURCHARGE: Reasonable Excuse for not paying VAT on time for period 05/06 -General Manager sought to destabilise the Appellant company by poaching key members of staff and principal customer for his rival business – The Managing Director completely unaware of the General Manager’s action which was the underlying cause of the Appellant’s failure to pay the VAT due on time – A prudent business person acting with due diligence and reasonable foresight could not have anticipated the difficulties caused by the General Manager -reasonable excuse found – Appeal allowed
[2006] UKVAT V19888
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.247551

Fraser v Customs and Excise: VDT 3 Sep 2004

REASONABLE EXCUSE – application under Rule 26(2) to hear appeal in the absence of appellant accepted – absence abroad – whether trader has reasonable excuse for failure to file return and pay tax due on return – no – appeal dismissed
[2004] UKVAT V18753
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.213717

Jabat Ltd v Customs and Excise: VDT 3 Sep 2004

REGISTRATION – voluntary – application for exception not dealt with timeously – effective date of registration – jurisdiction of tribunal – appeal dismissed – VAT Act 1994 s83(a) and Schedule 1 para 1(1) and para 3 and section 3(1) and (2)
[2004] UKVAT V18752
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.213718

BJ Trading Ltd v Revenue and Customs (VAT: Whether HMRC Exercised Discretion): FTTTx 1 Jun 2021

Whether HMRC exercised discretion available to consider a document other than a valid invoice in assessing a claim to input tax deduction – NO, whether satisfactory documentation of export of goods from Community as required by Regulation 29(2) VAT Regulations 1995 and Public Notice 703 to claim zero rate – Yes. Appeal allowed.
[2021] UKFTT 200 (TC)
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.663749

Hbos and Lloyds Banking Group v Revenue and Customs (Value Added Tax – Decision On One Issue In The Appeals (Interest)): FTTTx 4 Sep 2021

VALUE ADDED TAX – decision on one issue in the appeals (interest) – amounts paid by HMRC to appellants as bad debt relief under section 36 Value Added Tax Act 1994 – whether interest should be paid on such amounts by HMRC from date of entitlement (rather than date of claim) – section 78 Value Added Tax Act 1994 – error on the part of HMRC – invalid statutory condition was not an error by HMRC – statements in HMRC Notices were errors by HMRC – Found: statements in Notices were not the cause of outcomes required in s78(1) – s78 not satisfied – EU law principles considered – appeal dismissed
[2021] UKFTT 307 (TC)
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.667933

Warren (T/A W T Warren and Son) v Revenue and Customs: VDT 22 Nov 2006

VAT – ZERO-RATING – sale of hot ‘paninis’ – whether supplies in the course of catering – whether ‘paninis’ heated for the purposes of enabling them to be consumed off the premises – no – ‘paninis’ found to have been grilled in-shop for the purpose of completing baking process commenced elsewhere – supplies held to be zero-rated – appeal allowed
[2006] UKVAT V19902
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.247552

Watson (T/A Watson Cleaning Contractors) v Customs and Excise: VDT 21 Oct 2004

PENALTY – No appearance by or on behalf of Appellant – Appeal heard under rule 26(2) of VAT Tribunal Rules 1986 – Appellant deregistered for VAT when trading above registration limit – Appellant’s main client VAT exempt not valid reason for appellant not to charge VAT – Appeal dismissed
[2004] UKVAT V18811
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.219798

Kharadi v Revenue and Customs (Value Added Tax : Appeals v Compulsory Registration): FTTTx 23 Apr 2020

VALUE ADDED TAX – appeals against compulsory registration and ‘failure to notify’ penalties – were appeals notified to Tribunal after time specified in s83G VATA 1994? – yes – Tribunal’s permission needed to make appeals – Martland applied – eight-month delay due to misunderstanding of VAT appeal procedure by taxpayer’s accountants – serious delay – not a good reason – failure by HMRC to offer review at same time as notifying decision on penalties – permission granted in respect of penalty appeal but denied in respect of registration appeal
[2020] UKFTT 200 (TC)
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.651577

Withington KFC and NNS Services v Revenue and Customs: FTTTx 5 Aug 2020

Vat – Assessments : Best Judgment – Food takeaway – Sale of business by First Appellant to Second Appellant – Was Second Appellant’s turnover in excess of registration threshold? – Best judgment – Yes – Was HMRC’s registration of NNS correct? – Yes – Was this a Transfer of a Going Concern from First Appellant to Second Appellant? – Yes – Back calculation of Second Appellant’s turnover to First Appellant – Was this to best judgment? – Yes – Was First Appellant Liable No Longer Liable? – Yes – Should First Appellant’s appeal against the Assessment be struck out in the absence of First Appellant making a return: VAT Act 1994 section 83(1)(p)(i)? – Yes – Appeal of First Appellant against Registration Decision dismissed – Appeal of First Appellant against Assessment struck-out (but, if not struck-out, would nonetheless have been dismissed) – Appeal of Second Appellant against Registration Decision dismissed
[2020] UKFTT 319 (TC)
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.653166

Halifax Plc Country Wide Properrty Investments Ltd and Another v Revenue and Customs: VDT 5 Jul 2001

Tax avoidance – Input tax – Partially exempt trader – Building works required for that trader’s business – Trader’s input tax recovery rate restricted – Scheme for fully taxable subsidiary of trader to incur expenditure on building works – Meaning of expressions ‘supply’, ‘economic activities’ and ‘business’ – Transaction carried out for tax avoidance purposes with no business purpose – Whether transactions designed to incur input tax in subsidiary qualify as supplies – No – Appeals dismissed – EC 6th Dir. Arts. 2 and 4
[2001] UKVAT V17124
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.247559

Kingscrest Associates Ltd and Another v Revenue and Customs: VDT 10 Jun 2003

Cancellation of registration on ceasing to make taxable outputs – Item 9 Group 7 Schedule 9 VATA – compatibility of changes to that group with European Law – Article 13A Sixth Directive- Supplies exempt if changes compatible with European Law – use of other language versions- Should reference be made to ECJ? Yes
[2003] UKVAT V18184
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.247576

Baines and Ernst Ltd v Customs and Excise: VDT 23 Sep 2004

VAT – unjust enrichment – debt management services – originally classified as standard rated but following tribunal decision in appeal by Debt Management Associates (Decision No 17880) accepted by Customs as two discrete exempt services – Customs further acceptance that VAT on appellants initial service did not result in unjust enrichment -whether VAT paid on appellants management services would result in its being unjustly enriched – finding on facts that it would – appeal dismissed
[2004] UKVAT V18769
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.216104

Clowance Owners Club Ltd v Customs and Excise: VDT 8 Oct 2004

VALUE ADDED TAX : Timeshare charges; whether cost components in a single onward supply of facilities to time share owners or a basket of services including certain charges as disbursements; appeal only allowed as to one charge; EC Sixth Directive Articles 11(A)(1)(2) and (3)(C); VATA 1994 sections 19(1) and (2)
[2004] UKVAT V18787
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.216480

South Liverpool Housing Ltd v Customs and Excise: VDT 3 Sep 2004

VALUE ADDED TAX – input tax – transfer by local authority of housing stock to registered social landlord – transferee undertaking to repair, improve and maintain houses – cost of repair of tenanted dwellings – whether landlord using repair services for purpose of making taxable supply to local authority or exempt supplies of housing to tenants – consideration – whether transfer a barter arrangement – no – payment by government agency of grant to compensate for negative value of transferred houses – whether consideration for the undertaking – no – transferee making only exempt supplies of housing – appeal dismissed
[2004] UKVAT V18750
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.213726

Dart Major Works Ltd v Customs and Excise: VDT 1 Oct 2004

Value added tax – exempt supplies – buildings – whether an emergency demolition of a protected building can be an ‘approved alteration’ within Schedule 8, Group 6, item 2 of the Value Added Tax Act 1994 – whether the demolition can be a ‘supply in the course of construction’ of the replacement to the building within Schedule 8, Group 5, item 2.
[2004] UKVAT V18781
Bailii
England and Wales

Updated: 15 October 2021; Ref: scu.216482

Gio’s Bar Ltd v Revenue and Customs: VDT 22 Feb 2008

Value Added Tax – Assessments in respect of under-declarations of gross takings of a wine-bar – the requirement of best judgment on the part of the HMRC officer making the assessment and the burden of proof on the Appellant to demonstrate that the Assessment was wrong or excessive – Appeal dismissed
[2008] UKVAT V20573
Bailii
England and Wales

Updated: 15 October 2021; Ref: scu.267438

Priory v Customs and Excise: VDT 11 Jun 2003

SUPPLY – Establishment providing venue and other services for weddings – Whether venue charge an exempt supply of land – Whether a `similar’ establishment – Whether single supply – s.30 and Sch 9 Group 1 item 1(d) VATA 1994 – Appeal dismissed
[2003] UKVAT V18185
Bailii
England and Wales

Updated: 15 October 2021; Ref: scu.247577

Richmond Hill Developments (Jersey Ltd) v Revenue and Customs (VAT – Substantial Reconstruction of A Residential Listed Building): FTTTx 13 Aug 2021

VAT – Substantial reconstruction of a residential listed building – Group 6 Sch 8 VATA – whether Note 4 to be read as permitting the retention of internal elements necessary for structural integrity – whether retained items de minimis; whether Group 6 breached the principles of fiscal neutrality and proportionality.
[2021] UKFTT 290 (TC)
Bailii
England and Wales

Updated: 15 October 2021; Ref: scu.667921

Courts Plc v Customs and Excise: VDT 2 Sep 2004

VALUE SHIFTING – furniture sold at a discount of 19 per cent of the retail selling price on condition that the customer takes insurance against manufacturing defects for a premium of 19 per cent of which about 17 per cent is returned to the Appellant as insurance commission – transactions not effective to create separate supplies with earlier documents – with later documents the transactions create two supplies but the apportionment of the consideration is not real – abuse of rights not applicable to the transactions generally but only to the apportionment of the consideration – issues of whether the assessment was made in time and of the correct apportionment to be determined at a further hearing
[2004] UKVAT V18746
Bailii
England and Wales

Updated: 14 October 2021; Ref: scu.213713

Bollinway Properties Ltd v Revenue and Customs (VAT Repayment Supplement): FTTTx 2 Sep 2021

VAT repayment supplement – Section 79 VATA 1994 – did the taxpayer retain the ability to claim repayment supplement on the amount of VAT credit transferred to and set against another taxpayer’s VAT liability – no – calculation of relevant period if Section 79 applies.
[2021] UKFTT 309 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.667928

Wilmslow Financial Services Plc v Revenue and Customs (VAT – Scheme To Avoid Irrecoverable Input Tax On Supplies of Advertising Services To Loan Broking Business): FTTTx 5 Jun 2020

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 of law
[2020] UKFTT 516 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.661794

Specsavers Optical Group v Customs and Excise: VDT 11 Jun 2003

VAT – repayments – statutory interest – decision letter produced following earlier appeal holding that Tribunal had no jurisdiction – whether error – whether delay
VAT – Agreement under section 85 VATA 1994 settling another appeal – effect on present appeal
VAT – earlier appeal pursued on matters not covered by a decision of the Commissioners – jurisdiction of Tribunal – whether further decision required
[2003] UKVAT V18186
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.247579

RO Somerton Ltd v Customs and Excise: VDT 21 Oct 2004

DEFAULT SURCHARGE – two surcharges – Appellant received two assessments which should have been cancelled but were not -Appellant kept asking for them to be cancelled but received no substantive reply – one of the Appellant’s letters was lost for some months – Appellant continued to receive demands for the payment of the tax assessed and interest -Appellant knew that it would receive a visit if it did not render a return – it therefore held back its returns so that it would receive a visit and could ensure that the assessments were cancelled – when the visit took place the returns were handed over – whether a reasonable excuse -very exceptionally yes – VATA 1994 S59 (7)(b)
[2004] UKVAT V18809
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.219794

Cheung v Customs and Excise: VDT 11 Aug 2003

PENALTIES – Evasion – Director – Restaurant – Suppression of sales – Entire penalty apportioned to one director who was involved throughout – VATA 1994 s.61 – Appeal dismissed
[2003] UKVAT V18276
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.247581

Dennett v Customs and Excise: VDT 8 Sep 2004

VALUE ADDED TAX – application to de-register – commissioners’ powers limited to de-registering from the date of application or later – no power to backdate. Appeal dismissed.
[2004] UKVAT V18763
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.213715

Wood and Another v Customs and Excise: VDT 26 Aug 2004

VALUE ADDED TAX – dishonesty – company accepting centrally issued assessments and failing to send in returns, or to correct the assessments – assessments significantly understating true liability- responsibility of directors – VAT Act 1994 s 61 – whether dishonesty of directors established – appeal withdrawn by one director – dishonesty of other director not established.
[2004] UKVAT V18743
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.213710

Quintiles (Scotland) Ltd v Customs and Excise: VDT 8 Oct 2004

BUSINESS ENTERTAINMENT – refreshments provided to GPs by Appellant whose business is to promote products for pharmaceutical companies – cost reimbursed by the pharmaceutical companies – not business entertainment by the Appellant – appeal allowed
[2004] UKVAT V18790
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.216486

Big Misters Shipping Co v Revenue and Customs: FTTTx 5 Dec 2011

Value added tax – Input tax – Post Clearance Demand Note for import VAT – Whether Appellant acting as an agent or a freight forwarder – Whether entitled to Onward Supply Relief – No – Whether issuing of Demand Note manifestly unjust – Whether HMRC unjustly enriched – No – Appeal dismissed
[2011] UKFTT 790 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.450887

North of England Zoological Society v Revenue and Customs (Value Added Tax : Input Tax): FTTTx 18 Jun 2015

FTTTx VALUE ADDED TAX – input tax – attribution to taxable supplies – partial exemption – standard method override – whether animal related costs of a zoo are attributable to taxable supplies of catering and retail – direct and immediate link – appeal allowed
[2015] UKFTT 287 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.549545

Grimsby College Enterprises Ltd v Revenue and Customs: FTTTx 15 Jul 2009

FTTTx VALUE ADDED TAX – input tax – academic institution with commercial subsidiary – construction of new teaching block – whether contracts novated from institute to subsidiary – no – whether supplies between subsidiary and institution so organised as to allow for recovery of input tax – no – appeal dismissed.
[2009] UKFTT 167 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.373700

Hamstead Holdings Ltd v Revenue and Customs: VDT 6 Nov 2006

VAT – input tax – development agreement between the property owner and a development company – whether input tax on services relating to a planning appeal properly claimed by the property owner – whether services contracted for the owner by the development company acting as its agent – yes – appeal allowed
[2006] UKVAT V19867
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.246200

Albany Fish Bar Ltd v Revenue and Customs (VAT – Whether Deliberate and Concealed Understatement): FTTTx 5 Jan 2021

VAT – whether deliberate and concealed understatement of VAT liabilities – held, yes -assessments for earlier years made outside the statutory time limit – appeal against those assessments allowed – remaining assessments upheld with minor reductions – penalty issued to company and personal liability notice issued to director – whether penalty to be reduced because assessments for earlier periods set aside – held, no – penalty and personal liability notice upheld with minor reductions
[2021] UKFTT 221 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.663651

RK Fuels Ltd v Revenue and Customs (VAT – Grant of Rights Over Land): FTTTx 11 Mar 2021

VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether HMRC correct to issue assessment to recover output tax – yes – appeal dismissed
[2021] UKFTT 68 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.661790

The Door Specialist Ltd v Revenue and Customs (VAT – Assessments for Overpaid Input Tax Reclaims): FTTTx 20 May 2021

HMRC argued that input tax had been incurred on goods of which there was no onward taxable supply – Appellant relied on HMRC guidance in relation to gifts – held that there was no direct and immediate link between the purchase and any onward taxable supply in the course of business or economic activity – appeal dismissed
[2021] UKFTT 163 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.663721

Marks and Spencer Plc v Customs and Excise: HL 28 Jul 2005

The claimant had sought repayment of overpaid VAT, and the respondent resisted arguing that this would be an unjust enrichment. A reference to the European Court was sought.
Held: It was not possible to say that the House’s opinion was acte claire, and a reference was made.
Nichoolls of Birkenhead, Steyn, Hoffmann, Walker of Guestingthorpe LL
[2005] UKHL 53, [2005] STC 1254
Bailii, House of Lords
Value Added Tax Act 1994 80
England and Wales
Citing:
Cited – BP Supergas Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greece ECJ 6-Jul-1995
Europa Under the procedure for a preliminary ruling provided for in Article 177 of the Treaty it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for . .
Cited – Ideal tourisme SA v Belgian State ECJ 13-Jul-2000
Europa In the present state of harmonisation of the laws of the Member States relating to the common system of value added tax, the Community principle of equal treatment does not preclude legislation of a Member . .
Cited – Argos Distributors v Commissioners of Customs and Excise ECJ 24-Oct-1996
VAT was payable on the value of a discount voucher only, and not on the full price of the goods. ‘According to the court’s settled case law, the taxable amount for the supply of goods or services is represented by the consideration actually received . .
Cited – Just I/S v Danish Ministry For Fiscal Affairs ECJ 27-Feb-1980
ECJ Whilst the treaty does not exclude, in principle, a difference in the taxation of various alcoholic products, such a distinction may not be used for the purposes of tax discrimination or in such a manner as . .
Appeal from – Marks and Spencer Plc v Commissioners of Customs and Excise (No 5); Commissioners of Customs and Excise v University of Sussex CA 21-Oct-2003
The company sought to reclaim overpaid VAT.
Held: If the UK government had failed properly to implement the directive, then a person affected had the right to claim the benefit of direct enforceability. However, the directive itself was . .
Cited – Weber’s Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien ECJ 2-Oct-2003
Europa Indirect taxation – Duty on sales of alcoholic beverages – Incompatibility with Community law – Recovery of duty. . .
Cited – Becker v Finanzamt Muenster-Innenstadt ECJ 19-Jan-1982
ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons . .
Cited – Three Rivers District Council and Others v Governor and Company of The Bank of England (No 3) HL 22-Mar-2001
Misfeasance in Public Office – Recklessness
The bank sought to strike out the claim alleging misfeasance in public office in having failed to regulate the failed bank, BCCI.
Held: Misfeasance in public office might occur not only when a company officer acted to injure a party, but also . .
Cited – Kampelmann and others v Landschaftsverband Westfalen-Lippe and others ECJ 4-Dec-1997
LMA The case concerned Directive 91/533 on employers’ obligations to inform employees of the conditions applicable to their contract or employment relationship. An ’emanation of state’ was understood to be . .
Cited – Cotter and others v Minister for Social Welfare ECJ 13-Mar-1991
Europa Article 4(1) of Council Directive 79/7/EEC, on the prohibition of all discrimination on grounds of sex in matters of social security, must be interpreted as meaning that if, after the expiry of the period . .
Cited – Italy v Council ECJ 14-Mar-2002
Europa The limit-date of 1 August for fixing the intervention price and derived intervention prices in Article 3(4) and (5) of Regulation No 1785/81 on the common organisation of the markets in the sugar sector . .
Cited – Commission v France C-481/98 ECJ 3-May-2001
Europa By introducing and maintaining in force legislation on Value Added Tax under which medicinal products reimbursable under the social security system are taxed at the reduced rate of 2.1% whereas other . .
Cited – Goldsmiths (Jewellers) v Commissioners of Customs and Excise ECJ 3-Jul-1997
ECJ The derogation provided for in the second subparagraph of Article 11C(1) of the Sixth Directive 77/388 does not authorize a Member State which enacts provisions for the refund of VAT in the case of total or . .

Cited by:
Decision to refer to ECJ – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Decision to refer – Marks and Spencer Plc v Customs and Excise HL 12-Jul-2006
Question referred to ECJ. Five questions were referred. . .
Decision to refer – Marks and Spencer v Her Majesty’s Commissioners of Customs and Excise ECJ 13-Dec-2007
ECJ Value added tax – Derogation under Article 28 of Directive 77/388 – Principle of neutrality Principle of equal treatment Right to obtain a refund of the tax in the event of incorrect interpretation of . .
Decision to refer – Marks and Spencer v Her Majesty’s Commissioners of Customs and Excise ECJ 10-Apr-2008
(Third Chamber of the Court of Justice) Taxation Sixth VAT Directive Exemption with refund of tax paid at the preceding stage Erroneous taxation at the standard rate Right to zero rate Entitlement to refund Direct effect General principles of . .

Lists of cited by and citing cases may be incomplete.
Updated: 10 October 2021; Ref: scu.229069

DMC Business Machines Plc v Revenue and Customs (Value Added Tax – Input Tax Deductibility): FTTTx 15 Mar 2021

VALUE ADDED TAX – input tax deductibility – restriction of right to deduct under principles in Kittel – appellant’s purchases of printer consumables were connected with fraudulent VAT evasion – did the appellant know the purchases were so connected? – held: no – should it have known? – held: no – appeal allowed
[2021] UKFTT 72 (TC)
Bailii
England and Wales

Updated: 10 October 2021; Ref: scu.663655

Balgarska natsionalna televizia (Judgment): ECJ 16 Sep 2021

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Scope – Article 2 (1) (c) – Provision of services effected against payment – Exclusion of audiovisual media offered to viewers financed by a public subsidy and not giving rise to any remuneration by viewers – Article 168 – Right to deduct – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT
ECLI:EU:C:2021:743
Bailii
England and Wales
Citing:
Opinion – Balgarska Natsionalna Televizia (VAT – Exemptions – Television Broadcasting Financed Partly From The State Budget – Opinion) ECJ 25-Mar-2021
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Supply of services effected for consideration – Article 132(1)(q) – Exemption – Television broadcasting financed partly from the State . .

Lists of cited by and citing cases may be incomplete.
Updated: 10 October 2021; Ref: scu.668277

Timms v Customs and Excise: VDT 9 Sep 2004

REGISTRATION – Compulsory registration – Appellant a tree surgeon who employed sub-contractors – Whether his turnover should include work done by sub-contractors – Appeal dismissed
[2004] UKVAT V18760
Bailii
England and Wales

Updated: 08 October 2021; Ref: scu.213729