VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance – Whether ‘Spot the Ball’ competition is a ‘game’ – Whether entrants are ‘playing’ a game’ Appeal Allowed
[2014] UKUT 398 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.537625
UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes – whether FTT erred in law – claim failed to meet reg 201 requirements – appeal allowed
[2014] UKUT 361 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.535711
Appeal against rejection of claims for credit for inputs.
[2014] UKUT B4 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.523481
UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83
[2014] UKUT 75 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.523484
UTTC VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx – whether subsequent CJEU judgments cause that interpretation to be open to doubt – Mahageben and David; Toth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused
[2014] UKUT 38 (TCC), [2014] STC 1174, [2014] STI 691, [2014] BVC 506
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521226
UTTC VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4
[2014] UKUT 46 (TCC)
Bailii
England and Wales
Citing:
Appeal from – Brockenhurst College v Revenue and Customs FTTTx 5-Nov-2012
FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. . .
These lists may be incomplete.
Updated: 16 July 2021; Ref: scu.521227
UTTC VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the court of appeal in Mobilx – whether that interpretation is open to doubt by subsequent CJEU judgments – Mahageben and David; Toth; Bonik; LVK-56 – no – (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational – no – appeal dismissed and application for reference to CJEU refused
[2013] UKUT 599 (TCC), [2014] STC 956, [2014] BVC 502
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521031
UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – whether compatible with EU legal principles – appeal dismissed
[2013] UKUT 596 (TCC), [2014] BVC 501, [2014] STC 789
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521033
Interpretation of Combined Nomenclature
[2013] UKUT 483 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521016
UTTC VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council – whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes
[2013] UKUT 517 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521021
Opinion – Reference for a preliminary ruling – Common system of value added tax – Place of taxable transactions – Services offered to taxable persons – Supply of services in respect of admission to educational events – Seminar taking place in a Member State where neither supplier nor participants are established – Seminar requiring advance registration and payment
C-647/17, [2019] EUECJ C-647/17_O
Bailii
European
Cited by:
Opinion – Skatteverket v SRF Konsulterna AB ECJ 13-Mar-2019
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 53 – Supply of services in respect of admission to educational events- Place of taxable transactions . .
These lists may be incomplete.
Updated: 16 July 2021; Ref: scu.664486
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 53 – Supply of services in respect of admission to educational events- Place of taxable transactions
ECLI:EU:C:2019:195, [2019] EUECJ C-647/17
Bailii
England and Wales
Citing:
Opinion – Skatteverket v SRF Konsulterna AB ECJ 10-Jan-2019
Opinion – Reference for a preliminary ruling – Common system of value added tax – Place of taxable transactions – Services offered to taxable persons – Supply of services in respect of admission to educational events – Seminar taking place in a . .
These lists may be incomplete.
Updated: 16 July 2021; Ref: scu.665987
VALUE ADDED TAX – appeal against decision to deny right to deduct input tax – HMRC case argued on ‘alternative’ basis: Kittel and ‘no supply’ – application for disclosure of bank statements and purchase invoices held by HMRC – documents sought obtained by HMRC as part of ongoing criminal investigation – documents relevant as related to pleaded fact of circular deal supply chains – documents required for fair determination of issues in the case – application granted
[2021] UKFTT 115 (TC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.663707
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be artificially split, the character of the principal supply must be determined and this in turn determines the character of the supplies of the ancillary supplies.’ There was a single supply of its services as a distance learning college to its students, of the goods and services, its teaching and examination services and the printed matter. This was reflected in the single price paid for all of them. That single supply should not be artificially split into supplies of its component parts. The principal supply in this case was of education and examination services. The supply of the printed matter was a component part of that single supply, not an add-on supply.
The Hon Mr Justice Lightman
[2003] EWHC 2712 (Ch)
Bailii
Value Added Tax Act 1994 S-9 G-6 I-1 I-3
England and Wales
Citing:
Cited – Commissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .
Cited – Card Protection Plan Ltd v Commissioners of Customs and Excise HL 6-Feb-2001
The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services . .
Cited – Faaborg-Gelting Linien v Finanzamt Flensburg ECJ 2-May-1996
A non-takeaway restaurant is a supply of services, and a ferry supply was made from its place of business. The supply of prepared food and drink at a restaurant resulted from a whole series of services (including the preparation and service of the . .
Cited – Commissioners of Customs and Excise v British Telecommunications Plc HL 11-Feb-1999
The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input . .
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 by:
Appeal from – College of Estate Management v Commissioners of Customs and Excise CA 11-Aug-2004
When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT . .
These lists may be incomplete.
Updated: 15 July 2021; Ref: scu.187985
VALUE ADDED TAX – whether assessment made to best judgement – yes – whether behaviour deliberate – yes – appeal dismissed
[2021] UKFTT 238 (TC)
Bailii
England and Wales
Updated: 15 July 2021; Ref: scu.663771
The applicant sought to challenge a decision of the respondent not to charge a US competitor trading within the UK to VAT. They complained that the decision had been affected by irrelevant considerations.
Held: A supplier making supplies from outside the UK, is not bound to account for VAT on that supply of services to a UK consumer, except in the supply of telecom services from outside the United Kingdom. Here the letter announcing the decision was not a formal record of decision, but rather explanatory. A proper assessment of the relevant issues appeared to have taken place. The decision not to charge AOL to VAT gave them a substantial competitive advantage, but the commissioners were sensible to allow for forthcoming changes which would remove that advantage. Had it been necessary to make a finding, the court would also have disputed the claimant’s standing to make the complaint.
Evans-Lombe J
[2003] EWHC 2736 (Admin)
Bailii
England and Wales
Citing:
Distinguished – Regina v Westminster City Council Ex Parte Ermakov CA 14-Nov-1995
The applicant, having moved here from Greece, applied for emergency housing. The Council received no reply to its requests for corroboration sent to Greece. Housing was refused, but the officer later suggested that the real reason was that the . .
These lists may be incomplete.
Updated: 15 July 2021; Ref: scu.188497
VAT – option to tax – notification – para 20 Sch 10 VATA – late notification – appeal against refusal – appeal made out of time -struck out.
[2021] UKFTT 197 (TC)
Bailii
England and Wales
Updated: 15 July 2021; Ref: scu.663768
VAT – Best judgment assessments to VAT – whether FTT erred in not finding that the appellant could not have made taxable supplies in the United Kingdom because it had lost possession and control of the relevant goods in France – no – whether insufficient reasons for decision – yes – decision remade confirming FTT decision.
[2020] UKUT 201 (TCC)
Bailii
England and Wales
Updated: 14 July 2021; Ref: scu.652560
ECJ VAT – Directive 2006/112/EC – Articles 44 and 47 – Place where taxable transactions are deemed to be carried out – Place of supply for tax purposes – Concept of ‘supply of services connected with immovable property’ – Complex cross-border service relating to the storage of goods
[2013] EUECJ C-155/12, [2013] BVC 342, [2013] STI 2473, [2014] STC 131, ECLI:EU:C:2013:434
Bailii
European
Citing:
Opinion – Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO ECJ 31-Jan-2013
ECJ Tax legislation – Value added tax – Article 47 of Directive 2006/112/EC – Place where a service is supplied – Service connected with immovable property – Storage of goods . .
These lists may be incomplete.
Updated: 14 July 2021; Ref: scu.564505
VAT – claim for credit for input tax – whether the provision of free education/vocational training to students where funding was provided by government agencies was a supply of services for consideration made by the appellant as a taxable person (any person who, independently carries out in any place any economic activity) acting as such – yes – whether KMC is entitled to credit for VAT incurred by it as residual input tax as a matter of law and under an agreed special method – no – appeal dismissed
[2021] UKFTT 127 (TC)
Bailii
England and Wales
Updated: 14 July 2021; Ref: scu.663687
VAT – striking out – abuse of process – Rule 8(c), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
[2021] UKFTT 129 (TC)
Bailii
England and Wales
Updated: 13 July 2021; Ref: scu.663679
VAT – zero-rating – whether Organix and Nakd bars are confectionery – whether the change of law in 1988 achieved its purpose – whether purpose of Parliament relevant – multi-factorial test – whether the bars are cakes – whether claim reduced by input tax on the products – appeal refused
[2021] UKFTT 106 (TC)
Bailii
England and Wales
Updated: 13 July 2021; Ref: scu.663709
Failure to fulfill obligations – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Articles 306 to 310 – Special arrangements for travel agencies – Application to all types of customers – National legislation excluding travel agency services travel provided to taxable persons who use them on behalf of their business – Article 73 – Tax base – Determination of a global tax base for groups of services or for all services provided during the period taxable – Incompatibility
C-787/19, [2021] EUECJ C-787/19, ECLI: EU: C: 2021: 72
Bailii
European
Updated: 11 July 2021; Ref: scu.663920
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 domestic provisions by the tax authorities Unjust enrichment.
Advocate General Kokott
C-309/06, [2007] EUECJ C-309/06 – O
Bailii
European
Citing:
At CA – 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 . .
Decision to refer – 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 . .
Reference – Marks and Spencer Plc v Customs and Excise HL 12-Jul-2006
Question referred to ECJ. Five questions were referred. . .
Cited by:
Advocate General’s Opinion – 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 . .
Advocate General’s opinion – 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 . .
These lists may be incomplete.
Updated: 10 July 2021; Ref: scu.262919
FTTtx VAT – DIY residential conversion scheme – conversion of commercial unit comprising two separate buildings into a ‘live/work’ unit – one building converted to residential dwelling – planning permission restricting operation/use of remaining commercial building to occupiers of dwelling – whether the dwelling was ‘designed as a dwelling’ – Note 2(c) to Item 4, Group 5, Schedule 8 Value Added Tax Act 1994 – whether the planning permission prohibited the separate use or disposal of the dwelling – held no – appeal allowed
Poole J
[2013] UKFTT 186 (TC)
Bailii
England and Wales
Updated: 09 July 2021; Ref: scu.472393
ECJ Failure of a Member State to fulfil obligations – VAT – Reduced rate – Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services – Directive 2006/112/EC – Infringement of Articles 96, 98, read in conjunction with Annex III, and 110
A Rosas, P
C-108/11, [2013] EUECJ C-108/11
Bailii
Directive 2006/112/EC
European
Updated: 09 July 2021; Ref: scu.471903
ECJ VAT – Directive 2006/112/EC – Articles 213, 214 and 273 – Identification of taxable persons subject to VAT – Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity – Legality – Countering tax evasion – Principle of proportionality
A Rosas P
C-527/11, [2013] EUECJ C-527/11
Bailii
Directive 2006/112/EC 213 214 273
European
Updated: 09 July 2021; Ref: scu.471912
The claimant challenged a finding that VAT was chargeable on parking penalty payments as a supply of goods or services.
Held: The appeal succeeded: ‘In the present case the contract between VCS and the landowner gives VCS the right to eject trespassers. That is plain from the fact that it is entitled to tow away vehicles that infringe the terms of parking. The contract between VCS and the motorist gives VCS the same right. Given that the motorist has accepted a permit on terms that if the conditions are broken his car is liable to be towed away, I do not consider that it would be open to a motorist to deny that VCS has the right to do that which the contract says it can. In order to vindicate those rights, it is necessary for VCS to have the right to sue in trespass. If, instead of towing away a vehicle, VCS imposes a parking charge I see no impediment to regarding that as damages for trespass.’
Hallett, Lewison, Treacy LJJ
[2013] EWCA Civ 186, [2013] WLR(D) 105
Bailii, WLRD
England and Wales
Updated: 09 July 2021; Ref: scu.471669
VAT, corporation tax and associated penalties – alleged suppression of takings by Chinese restaurant – on the facts, best judgment not used by HMRC – appeal allowed.
[2021] UKFTT 220 (TC)
Bailii
England and Wales
Updated: 09 July 2021; Ref: scu.663760
PAYE, NIC and VAT – notices of requirement to pay security – whether or not the appeal is against the whole decision-making process – yes – whether or not the decisions were ones that could not reasonably have been arrived at – no – appeals dismissed
[2021] UKFTT 229 (TC)
Bailii
England and Wales
Updated: 09 July 2021; Ref: scu.663770
Lord Justice David Richards
[2021] EWCA Civ 910
Bailii
England and Wales
Updated: 02 July 2021; Ref: scu.663401
‘whether supplies of construction services in the course of building a new cricket pavilion to a ‘community amateur sports club’ such as Eynsham Cricket Club qualified for zero-rating for the purposes of value added tax pursuant to Item 2, Group 5, Schedule 8 to the Value Added Tax Act 1994′
Lady Justice Simler
[2021] EWCA Civ 225, [2021] 1 WLR 3220
Bailii, Judiciary
England and Wales
Updated: 01 July 2021; Ref: scu.658878
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 287 – Obligation to register a taxable person for VAT purposes – Whether veterinary services are taxable – Principle of legal certainty – Principle of protection of legitimate expectations
C-144/14, [2015] EUECJ C-144/14, ECLI:EU:C:2015:452
Bailii
Directive 2006/112/EC
European
Updated: 22 June 2021; Ref: scu.549988
ECJ Judgment – Reference for a preliminary ruling – Taxation – Value-added tax – Sixth Directive 77/388/EEC – Articles 2(1) and 4(1) – Tax liability – Immovable property transactions – Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader – Taxable person acting as such
C-331/14, [2015] EUECJ C-331/14, ECLI:EU:C:2015:456
Bailii
Sixth Directive 77/388/EEC
European
Updated: 22 June 2021; Ref: scu.550010
ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle of protection of legitimate expectations – National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax
C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454
Bailii
Directive 2006/112/EC
European
Updated: 22 June 2021; Ref: scu.550009
VAT – Bad debt relief – historical claim – appeal dismissed
[2021] UKUT 75 (TCC)
Bailii
England and Wales
Updated: 22 June 2021; Ref: scu.662811
VALUE ADDED TAX – holding company providing services to subsidiaries – whether FTT failed to make complete findings of fact – whether supplies were made for consideration – whether supplies amounted to an economic activity
[2021] UKUT 123 (TCC)
Bailii
England and Wales
Updated: 20 June 2021; Ref: scu.662819
INCOME TAX / VALUE ADDED TAX– whether FTT erred in not weighing probability of HMRC’s assessment based on unidentified deposits representing appellant’s trading income against appellant’s case – whether FTT erred in contractual interpretation – whether FTT erred in impermissibly reaching own view on original document that had been translated – whether FTT erred in concluding no transaction had taken place and refusing appellant input VAT in circumstances where supplier had been wound up for non-payment of output VAT – appeal allowed in part – case remitted to FTT to address appellant’s argument that deposits could not have been trading income due to lack of trading activity
[2021] UKUT 118 (TCC)
Bailii
England and Wales
Updated: 20 June 2021; Ref: scu.662817
VALUE ADDED TAX – procedure – personal liability notice – FA 2007, Sch 24, para 19 – application of Article 6 of the European Convention on Human Rights – appellant’s application for a stay – whether HMRC’s decision to proceed by way of civil penalty instead of a criminal prosecution an abuse of process – whether standard of proof should be the criminal standard – application to admit into evidence a prior tribunal decision.
[2020] UKUT 212 (TCC)
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.652566
VAT – procedure- whether FTT made errors of law in permitting an appeal to proceed out of time – ss 83F, 83G and 98 VATA 1994- s 7 Interpretation Act 1978
[2020] UKUT 154 (TCC)
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.652558
UTTC VAT – Self-billing – failure to complete a self-billing agreement – 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to be discharged- Adjourned for further argument
Warren J P
[2014] UKUT 320 (TCC)
Bailii
VAT Regulations 1995 29(2)
England and Wales
Updated: 17 June 2021; Ref: scu.534523
UTTC VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed.
[2014] UKUT 307 (TCC)
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.534527
Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ‘removable contents’ – Item 4 of Group 5 of Schedule 8 – meaning of ‘building materials’ – meaning of ‘fitted furniture’
[2014] UKUT 132 (TCC), [2014] BVC 519, [2014] STI 1767, [2014] STC 1457
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.525878
As part of a salary sacrifice scheme, the Northumbria Healthcare NHS Trust (‘the Trust’) provides its employees with motor cars. The issue on this appeal is whether the Trust is entitled to a refund of the VAT which it incurred when it acquired the cars.
[2020] EWCA Civ 874
Bailii
England and Wales
Updated: 14 June 2021; Ref: scu.652383
VDT VAT – ASSESSMENT – Was the Appellant supplying taxi services to account customers as agent or principal? – Appellant had pre-existing business relationship with account customers and bore the risk of bad debts – Appellant acted as a principal – Appeal dismissed
[2009] UKVAT V20974
Bailii
England and Wales
Updated: 09 June 2021; Ref: scu.346548
Lord Justice Green
[2021] EWCA Civ 783
Bailii
England and Wales
Updated: 09 June 2021; Ref: scu.662661
VAT – Zero-rating – Planning condition that building ‘be used for holiday accommodation only and for no other purpose’ – Held that use for principal private residence excluded – VATA 1994, Sch 8, Grp 5, item 1, Note (13) – Appeal dismissed
[2009] UKFTT 257 (TC)
Bailii
England and Wales
Updated: 02 June 2021; Ref: scu.409076
reasonable excuse appeal
[2009] UKVAT V20915
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.301721
FTTTx Value Added Tax – Best judgment – Restaurants (takeaway and eat in) – Whether agreement on zero/standard rated supplies pursuant to Reg.67(1) VAT Regs – Yes – Whether two days invigilation sufficient to make best judgment assessment – Yes – Appeal partly allowed.
[2009] UKFTT 83 (TC)
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.409014
S29A VATA 1994 – Appeal against decision to reduce to nil a claim for refund of tax for alleged domestic heating oil supplies – examination of trading patterns – appeal dismissed
S.73 VATA 1994 – assessment for incorrectly claimed input tax – no proof of payment or supply – missing trader – appeal dismissed
[2009] UKVAT V20935
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.301717
ZERO-RATING – Books and periodicals – Undertaking to make books and periodicals available by loan or hire to University – Operation of libraries for benefit of University – Single supply – Whether supply is zero-rated – No – Value Added Tax 1994 Schedule 8, Group 3, Item 1
[2006] UKVAT V19764
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.246128
Default Surcharge – Control visit – Papers to be kept at Office – not delivered to Appellant – Change of account – Return and payment late by 6 weeks – appeal dismissed.
[2006] UKVAT V19757
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.246094
Reasonable excuse appeal
[2006] UKVAT V19641
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.243264
VDT INPUT TAX – right to deduct – taxpayer unable to produce invoices to show input tax had been incurred -Commissioners’ right to exercise discretion in trader’s favour – no other evidence of supply produced – discretion properly exercised – appeal dismissed
[2009] UKVAT V20909
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.301722
FTTTx Value Added Tax – DIY builders scheme – claim for refund refused – VAT Act 1994 s35, Sch 8 Group 5, Notes (16), (18) – original buildings substantially demolished – front facade and party walls retained – whether retention of front facade a requirement of planning consent – yes – conditions for recovery of relief satisfied – appeal allowed.
[2009] UKFTT 177 (TC)
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.408998
[2002] EWCA Civ 778
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.217244
Any work on the fabric of a building constituted its alteration ‘except that which is so slight or trivial as to attract the application of the de minimis rule’. The word ‘demolition’ meant destroying the building as a whole.
References: [1983] 1 WLR 1445, [1984] 1 All ER 112
Jurisdiction: England and Wales
This case is cited by:
These lists may be incomplete.
Last Update: 27 November 2020; Ref: scu.193896
Whether charges made by a non-profit-making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First-tier Tribunal. Reference to the European Court of Justice.
References: [2012] UKUT 272 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466679
VAT – 13th Directive – Refund of tax to non-EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First-tier Tribunal set aside – Decision reversed in favour of claimant; EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186
References: [2011] UKUT 240 (TCC), [2011] STI 1944, [2011] BVC 1643, [2011] STC 1614
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.441767
ZERO-RATED SUPPLY – Construction of a day centre for a charitable purpose – whether alteration/extension to existing building – Yes – whether annexe – No – Appeal dismissed – VAT Act 1994 Schedule 8 Group 5 Notes (16) and (17)
References: [2003] UKVAT V18318
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.221258
VAT – DIY House Builders Scheme (s35 VATA) – Construction of a houseboat – Whether houseboat amounts to the ‘construction of a building designed as a dwelling . . .’ (Note (2) to Group 5 of Schedule 8 VATA) – Appeal dismissed
References: [2020] UKFTT 282 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 October 2020; Ref: scu.652736
VAT – Registration.
References: [2020] UKFTT 219 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 October 2020; Ref: scu.651604
VAT-Input tax-Fees for legal services in pursuing litigation-Whether services used for the purposes of the business
References: [2020] UKFTT 275 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 October 2020; Ref: scu.652734
VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – whether provision of vouchers free of charge gives rise to an output tax charge – art 3, VAT (Supply of Services) Order 1993, art 26 PVD
References: [2015] UKFTT 641 (TCC), [2016] STI 66, [2016] STC 1143, [2015] BVC 538
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558963
VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed
References: [2014] UKUT 529 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558971
UTTC VAT – Freemasonry – the United Grand Lodge of England – Art 132(1)(l) VAT Directive: aims of a philosophical, philanthropic or civic nature – main aim or aims.
References: [2015] UKUT 589 (TCC), [2015] BVC 534
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558959
VAT:- Default Surcharge, appeal, recall of Decision of First-tier Tribunal
References: [2015] UKUT 640 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558957
Decisions by HMRC refusing appellant’s claims for input tax deduction on ground that the input tax had been incurred in transactions connected with the fraudulent evasion of VAT and that appellant knew or should have known that this was the case – application of Joined Cases C-439/04 and C-440/04) Kittel v Belgium and Belgium v Recolta Recycling [2006] ECR I-6161; [2008] STC 1537 – appeal to First Tier Tribunal (‘FTT’) against HMRC decisions dismissed – appeal to Upper Tribunal – whether FTT applied correct standard of proof in respect of finding that appellant knew transactions connected with fraud – yes – whether the finding of FTT was perverse – no – appeal against decision of FTT dismissed
References: [2015] UKUT 552 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558942
VALUE ADDED TAX-input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal
References: [2015] UKUT 513 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558938
VALUE ADDED TAX – exemption – whether dental payment plan administrator provided services to patients for consideration – whether services exempt transactions concerning payments or transfers or standard rated debt collection – whether to refer questions to CJEU or stay case pending decision in Bookit II and NEC – if exempt whether change in contractual arrangements from 1 January 2012 abuse of law – appeal allowed in part and stayed
References: [2015] UKUT 585 (TCC), [2015] BVC 533, [2016] STC 857, [2015] STI 3369
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558954
VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area — Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.
References: [2015] UKUT 604 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558952
FTTTx VAT – input tax – claimed in respect of purchase of iPhones without proper invoices – whether alternative evidence of supply should have been accepted – whether taxable supplies made to the appellant – appeal dismissed
References: [2015] UKFTT 578 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556196
VAT – default surcharge that reasonable excuse insufficiency of funds – appeal dismissed
References: [2015] UKFTT 568 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556193
FTTTX Value Added Tax – DIY Builders Scheme – claim for refund of VAT under DIY scheme – VATA 1994 s35 – Schedule 8 Group 5 notes 16 and 18 – Regulation 201 of VAT Regulations 1995 – incremental alterations and extensions to property exceeded those permitted by planning consent – the property being almost totally rebuilt – whether regularising retrospective building regulation approval for ‘replacement building’ allowed the works to be regarded as a ‘new build’ for VAT purposes – no – the refund application did not comply with Regulation 201 VAT Regulations 1995 – appeal dismissed
References: [2015] UKFTT 557 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556181
FTTTx VAT – input tax wrongly claimed for accommodation and travel expenses legitimately incurred in the course of business outwith the United Kingdom but elsewhere within Member States of the European Union; availability of other remedy for recovery of VAT on such expenses.
References: [2015] UKFTT 507 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556171
VAT – Flat Rate Scheme – Assessment for under declaration as a result of application of incorrect percentage – Refusal to allow retrospective withdrawal from Flat Rate Scheme – Whether reasonable – Yes – Appeal dismissed
References: [2015] UKFTT 545 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556172
FTTTx Vat – Input Tax : Business Purposes – VAT – input tax wrongly claimed on vehicles used for private purposes – penalty for prompted disclosure arising from deliberate behaviour without concealment – whether any evidence of claimed intention to use the vehicles for business purposes – no – appeal not allowed
References: [2015] UKFTT 543 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556167
FTTTx VALUE ADDED TAX – repayment of VAT – Directive 2008/9/ EC – Community Traders – EU Refund Scheme – indication in correspondence on previous claims that EU trader liable to register as taxable person in UK – further claim for same period not made until after expiry of time limit – claim refused – whether discretion available to accept application after due date – no – appeal dismissed but suggestion made concerning wording to be used by HMRC in correspondence and Notices
References: [2015] UKFTT 515 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556173
FTTTx Vat – Repayments : Vat – Repayments – VAT – Repayment Supplement; calculation of 30 day period; whether repayment supplement due; whether written instruction directing the making of the repayment issued within the relevant period; yes; whether repayment supplement payable; no; VATA 1994 s79(2)and(3); VAT Regulations 1995 Reg 198,199. Appeal dismissed
References: [2015] UKFTT 531 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556178
VAT – DEFAULT SURCHARGE – NO REMINDER BY HMRC – WHETHER REASONABLE EXCUSE – NO – APPEAL DISMISSED
References: [2015] UKFTT 548 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556156
FTTTx Vat – Input Tax : Business Entertainment – The VAT Margin Scheme on second-hand cars and other vehicles; MOT test certificates; consideration for supply; whether cost of test should be excluded from consideration for supply of certain second-hand motor cars and treated as a disbursement; whether a separate supply; No; quantification of assessment; whether assessment excessive; Yes; appeal allowed in part.
References: [2015] UKFTT 509 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556152
FTTTx Vat – Repayments : Vat – Repayments – VAT – claims under s.80 VATA 1994 – Art 4(4)b Sixth Directive (Art 11 Principal VAT Directive) – s.43 VATA – entitlement to claim repayment of overpaid VAT – effect of companies leaving VAT groups on entitlement to claim – whether representative member or generating member entitled to claim – held representative member so entitled – appeal dismissed
References: [2015] UKFTT 516 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556154
VAT – Zero rating – Schedule 8 Group 6 – whether designed as a dwelling – yes – separate use prohibited – whether a protected building – no -appeal dismissed
References: [2015] UKFTT 530 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556145
VAT – procedure – application for strike out of appeals submitted late – s 83G VATA 1994
References: [2015] UKFTT 504 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556140
FTTTx VAT – Input tax disallowed – Invalid invoices – Whether exercise decision of HMRC to disallow input tax claim reasonable – Yes – Appeal dismissed -Regulation 29 Value Added Tax Regulations 1995
References: [2015] UKFTT 540 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556137