Category: VAT

Alberto -Culver (UK) Ltd v Revenue and Customs: FTTTx 15 Dec 2011

Value Added Tax – Fleming claim for unclaimed input deductions in respect of the reimbursement of employee business mileage costs for the period from 1973 to 1997 – sole point in issue being whether the Appellant had provided sufficient evidence of the facts that it had made the relevant reimbursements, and not claimed input tax in respect of the VAT element involved – Appeal allowed

Citations:

[2011] UKFTT 832 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.450882

Salama (T/A Izzy Store) v Revenue and Customs: FTTTx 24 Nov 2011

VALUE ADDED TAX – whether the appellant or his brother was the correct person to assess for allegedly underdeclared VAT on outputs from a cafe business – found the taxpayer had not shown that his brother and not himself was the owner of the business – whether the assessment was to the assessing officer’s best judgment – held not – criticisms of her methodology – the tribunal exercised its own judgment to reduce the amount assessed – appeal allowed in part

Citations:

[2011] UKFTT 762 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.450877

Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005

VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – appeal allowed and further review directed – Community Customs Code, arts 224 to 227 – VAT Act 1994 s 16 – CEMA 1979 s 45 – Customs Duties (Deferred Payment) Regs 1976, reg 4 as adapted by VAT Regs 1995, reg 121A – Finance Act 1994, s 16

Citations:

[2005] UKVAT-Customs C00197

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.271385

Johnston v Revenue and Customs: VDT 9 Jan 2007

DIY BUILDERS SCHEME – Appellant claimed refunds in respect of VAT incurred on wardrobes and re-roofing works – Appellant withdrew her Appeal in respect of the wardrobes – VAT had been incorrectly charged on the re-roofing works – Respondents no power to refund incorrectly charged VAT – Three year capping rule prevented the builders form adjusting their VAT accounts – Respondents requested to exercise their discretion to refund the disputed VAT – Respondents refunded VAT in part – Appeal dismissed

Citations:

[2007] UKVAT V19979

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.251347

Serfilco Europe Ltd v Revenue and Customs: VDT 23 Feb 2007

VALUE ADDED TAX – pump manufacturer – goods originally intended to be supplied and delivered to Hong Kong – delays – goods actually supplied and delivered to a site in UK – appellant zero rated the supplies – should have been standard rated – sections 1(1)(a), 7(2) and section 30 VAT Act 1994 – appeal dismissed

Citations:

[2007] UKVAT V20050

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.250499

Chilli Club Restaurant Ltd v Revenue and Customs: VDT 13 Mar 2007

VAT Input Tax; fitting out a shop – whether supplies made by contractors of services or of goods – if services irrecoverable standing date of registration whether date of registration could be amended – discretion of Commissioners – whether exercised – held services – appeal remitted to Commissioners to consider an exercise of their discretion in the light of the findings of the Tribunal – VAT Regulations 1995 111(2).

Citations:

[2007] UKVAT V20043

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.250510

Echo-U Ltd v Revenue and Customs: VDT 20 Feb 2007

VAT – PENALTIES – default surcharge – Appellant requesting payment of VAT by instalments – finance manager of Appellant unable to attend to submission of VAT return and payment of tax by reason of family illness – Appellant in funds to pay tax by due date – found by tribunal that return submitted and tax paid late by reason of awaiting response to request for payment by instalments and not by reason of unanticipated absence of manager – no reasonable excuse shown – appeal dismissed

Citations:

[2007] UKVAT V20055

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.250494

Silver v Customs and Excise (V18219): VDT 13 Aug 2003

INPUT TAX – Standard-rated purchase of property by Appellant property development company for conversion and sale for relevant residential purpose – Zero-rated sale of that property – Contract between purchaser and another building company – ‘Management fees’ to be paid by builder to Appellant subject to conditions – ‘Contract’ between builder and Appellant said to be contained in letter proposing terms and inviting agreement – Whether VAT paid on purchase of property claimable as input tax attributable to ‘management fees’ – Whether ‘direct and immediate link’ between VAT on purchase and ‘management fees’ – Whether purchase part of ‘cost component’ of ‘management fees’ – EEC First Directive, Art 2 – EEC Sixth Directive, Art 17 – VATA 1994, ss 24(1), 25(2) – VAT Regs 1995, reg 101(2)

Citations:

[2003] UKVAT V18219

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Silver v Customs and Excise (V18289) VDT 13-Aug-2003
Reasonable excuse appeal . .

Cited by:

See Also – Silver v Customs and Excise (V18289) VDT 13-Aug-2003
Reasonable excuse appeal . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 23 October 2022; Ref: scu.221250

Silver v Customs and Excise (V18289): VDT 13 Aug 2003

Reasonable excuse appeal

Citations:

[2004] UKVAT V18289

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Silver v Customs and Excise (V18219) VDT 13-Aug-2003
INPUT TAX – Standard-rated purchase of property by Appellant property development company for conversion and sale for relevant residential purpose – Zero-rated sale of that property – Contract between purchaser and another building company – . .

Cited by:

See Also – Silver v Customs and Excise (V18219) VDT 13-Aug-2003
INPUT TAX – Standard-rated purchase of property by Appellant property development company for conversion and sale for relevant residential purpose – Zero-rated sale of that property – Contract between purchaser and another building company – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 23 October 2022; Ref: scu.221251

Commission v United Kingdom (TVA – Regime Applicable Aux Marches A Terme): ECJ 14 May 2020

Failure of a Member State to fulfil obligations – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogations – Simplification measures and measures to prevent tax evasion or avoidance – Article 395(2) – Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT – Substantial amendment of the measure initially notified

Citations:

C-276/19, [2020] EUECJ C-276/19, ECLI:EU:C:2020:368

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 23 October 2022; Ref: scu.660188

Mirza v Revenue and Customs (VAT – Default Surcharge – Return Received Timeously): FTTTx 9 Nov 2020

VAT – default surcharge – return received timeously – no payment made – can it be offset against un-adjudicated repayment claims? – no – DCM (Optical Holdings) Limited applied – can it be offset against cash seized – no – reasonable excuse – no – appeal dismissed

Citations:

[2020] UKFTT 456 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.656854

JCA Seminars Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 6 Feb 2019

VALUE ADDED TAX – wrong flat rate percentage – assessments upheld in principle but figures subject to adjustment following consideration of overstated turnover due to employee fraud – default surcharges – reduced by taking into account payment made to ‘wrong’ account – one penalty cancelled because payment by cheque treated as received by HMRC in time under VAT Regulations despite being posted to wrong ledger – reasonable excuse for all periods – surcharges cancelled – observations on the legal basis for allowing extension of time to make a return and to pay in certain cases.

Citations:

[2019] UKFTT 80 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.641227

MD Construction (Bradford) Ltd v Revenue and Customs (VAT – Input Tax : Evidence for Claim): FTTTx 4 Sep 2018

VALUE ADDED TAX – Wholesale scrap metal transactions undertaken by Appellant building company – Denial of input tax – Was there a tax loss? – Yes – Did that loss result from fraudulent evasion? – Yes – Were the transactions subject to the appeal connected with that evasion? – Yes – Did the Appellant know or should it have known that the transactions were connected with fraud? – Yes – Appeal dismissed

Citations:

[2018] UKFTT 532 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.632313

Berman (T/A Cavendish Personnel) v Revenue and Customs: VDT 19 Mar 2007

Value Added Tax – application for an extension of time to serve a notice of appeal – default surcharges intended to be appealed against – delay in serving a notice of appeal of over 2 years – Tribunal had regard to several considerations the most important of which was the effect which a decision to extend (or not to extend) the time allowed for serving the notice of appeal would have on each party – the Tribunal’s conclusion on a consideration of the merits of the appeal was that the Applicant was unlikely in truth to be losing very much if the time for appealing were not extended – decision to refuse the application and strike out the appeal

Citations:

[2007] UKVAT V20074

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250505

Cottam v Revenue and Customs: VDT 8 Mar 2007

DIY BUILDERS – Residential conversion – Building designed as a dwelling for additional family accommodation – Whether statutory consent granted in respect of that dwelling – Application for consent not required – Planning authority confirmed that consent is not required – Conditions satisfied – VATA 1994 s.25 and Sch 8 Gp 5 Note 2
DIY BUILDERS – Residential conversion – Conversion of non-residential premises into dwelling – Outbuilding contains garage – Whether premises excluded from being non-residential building because it is a garage – No – VATA 1994 s.35 and Sch 8 Gp 5 Note 8

Citations:

[2007] UKVAT V20036

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250511

Tallington Lakes Ltd v Revenue and Customs: VDT 9 Jan 2007

EXEMPT SUPPLIES – Provision of seasonal pitches – Whether excluded from exemption to VAT – By clause 7 licence precludes occupation during February – Planning permission requirement bars February occupation – Neither clause 7 nor planning permission requirement ever enforced – Whether clause 7 enforceable – If not whether Note 14 to Item 1 of Group 1 of Schedule 9 to VAT Act 1994 applies – Appeal allowed

Citations:

[2007] UKVAT V19972

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.251350

Goodacre Carpets of Kendal Ltd v Revenue and Customs: VDT 20 Feb 2007

VAT – PENALTIES – default surcharge – no appearance for Appellant – Appellant requesting payment of VAT by instalments – request made on final date for payment of tax – payment by instalments agreed but on terms that default surcharge would be payable – no reasonable excuse for avoiding surcharge shown – appeal dismissed

Citations:

[2007] UKVAT V20053

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250496

Fineline Bedrooms and Kitchens Ltd v Revenue and Customs: VDT 23 Feb 2007

VALUE ADDED TAX SUPPLY – Appellant firm supplying kitchen, bedroom and study furniture – services of fitters supplied to company or customers? – no formal contract between firm and fitters – supply by fitters to customers – appeal allowed.

Citations:

[2007] UKVAT V20049

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250495

Calvey v Revenue and Customs: VDT 20 Feb 2007

VAT – ASSESSMENTS – best judgment – no appearance by Appellant – assessment made to correct output tax declared having regard to sales invoices left out of account, discrepancies in gross takings and excessive input tax claims – assessment found to be in order – appeal dismissed with costs summarily assessed

Citations:

[2007] UKVAT V20054

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250493

Berck Ltd v Revenue and Customs: VDT 23 Feb 2007

BAD DEBT RELIEF – debt written off on management buyout – was there consideration for the write off – yes – is appellant entitled to bad debt relief – no – Value Added Tax Act 1994 section 36 – appeal dismissed

Citations:

[2007] UKVAT V20051

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250492

North East Direct Access Ltd v Customs and Excise: VDT 8 Aug 2003

VALUE ADDED TAX – hostel for homeless persons – whether exempt from VAT under Schedule 9 VATA 1994 group 1 – whether proprietor is excluded from exemption by Item 1(d) and Note 9 to group 1, as offering sleeping accommodation in a similar establishment to an hotel, inn or boarding house – not exempt – appeal dismissed

Citations:

[2003] UKVAT V18267

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.221245

The Lilias Graham Trust v Revenue and Customs: UTTC 18 Feb 2021

VAT- welfare exemption – Article 132(1)(h) – services directly connected to the care or protection of children – exclusion in Note 7 Group 7 Schedule 9 VATA 1994 for accommodation for ‘supply’ of accommodation except where it is ‘ancillary’ to the provision of care – ‘supply’ did not cover supply within a composite supply – ‘ancillary’ in Note 7 in VATA 1994 did not incorporate definition of ancillary supply used in Card Protection Plan (Case C-349/96) – appeal dismissed

Citations:

[2021] UKUT 36 (TCC)

Links:

Bailii, Judiciary

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.658638

Virgin Media Ltd v Revenue and Customs: FTTTx 25 Sep 2018

Vat – Consideration : Discounts – meaning of para 4(1) of schedule 6 to the Value Added Tax Act 1994 as in force prior to 1 May 2014 – whether supplies of fixed line services were made on terms allowing a discount for prompt payment within para 4(1) – whether para 4(1) applies to reduce the consideration on which VAT is due where the discounted amount is not paid – appeal dismissed

Citations:

[2018] UKFTT 556 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.632326

Macpherson (T/A Robert’s Flooringcoverings) v Revenue and Customs: FTTTx 9 Dec 2011

FTTTx Value Added Tax – whether Appellant is liable for Default Surcharges – Yes. Whether agreement for payment by instalments waives the surcharge – No. Whether reasonable excuse for late returns and or late payment – No. Appeal dismissed.

Citations:

[2011] UKFTT 811 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.450922

Keith Brown Engineering Ltd (T/A Glenaber Brown Engineers) v Revenue and Customs: FTTTx 9 Dec 2011

FTTTx Value Added Tax – whether Appellant is liable for Default Surcharges – Yes. Whether agreement for payment by instalments waives the surcharge – No. Whether reasonable excuse for late returns and or late payment – No. Appeal dismissed.

Citations:

[2011] UKFTT 810 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.450918

Thomas (T/A Equine Innovations) v Revenue and Customs: VDT 9 Jan 2007

VAT ASSESSMENT – Appellant sole trader developing products for horses – the Appellant’s costs were pounds 83,000 whilst his income amounted to pounds 3,000 – Respondents disallowed repayments of input tax on specific cost items for a variety of reasons which included no supply, no documentary evidence to substantiate the input tax claim and private use supplies – no fuel scale charge on petrol input tax claims – Appellant did not appear – adjournment application refused – Ground of appeal assessment made to wrong registration – Respondents entitled to disallow input tax repayments and raise fuel scale charge – assessment made to the correct registration – Appeal dismissed.

Citations:

[2007] UKVAT V19980

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.251348

Parkground Ltd v Revenue and Customs: VDT 20 Feb 2007

VAT – SECURITY – REQUIREMENT FOR – ‘phoenix’ company – level of trading much less than previous failed company – security required progressively reduced – appeal allowed to correct admitted miscalculation in requirement – otherwise appeal dismissed – security required reasonable once correction made

Citations:

[2007] UKVAT V20052

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.250498

Cardiologic Ltd v Revenue and Customs: VDT 8 Mar 2007

VAT DEFAULT SURCHARGE – Reasonable Excuse for not paying VAT on time for period ending 30 September 2006 – Appellant experienced temporary cash flow difficulties because of increased sales – took calculated risk in not paying the full amount due in the mistaken belief that it would not incur a surcharge – not the actions of a prudent business person acting with due diligence and reasonable foresight – no reasonable excuse – Appeal dismissed

Citations:

[2007] UKVAT V20058

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.250509

Argents Nurseries Ltd v Revenue and Customs: VDT 10 Mar 2007

EXEMPTION – Land – Lease of Poly Tunnels – Whether lease or letting of immoveable property – Yes – Whether excluded from exemption as being letting of permanently installed equipment and machinery – Yes – Sixth Directive – Article 13B(b), excluded item 3

Citations:

[2007] UKVAT V20045

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Agriculture

Updated: 21 October 2022; Ref: scu.250504

Revenue and Customs v Abbey National Plc: CA 29 Jun 2006

The court considered the effect in VAT on a ‘virtual assignment’ of a lease.

Judges:

May LJ, Jonathan Parker LJ

Citations:

[2006] EWCA Civ 886, [2006] 3 EGLR 153, [2006] STC 1961

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Abbey National Plc v Customs and Excise ChD 6-May-2005
. .

Cited by:

Cited – Clarence House Ltd v National Westminster Bank Plc ChD 23-Jan-2009
The claimant landlord alleged that the defendant tenant had transferred the lease under a ‘virtual assignment’ and that this was in breach of its lease.
Held: The Abbey National case was not helpful. However, the arrangement was not a breach . .
Cited – Clarence House Ltd v National Westminster Bank Plc CA 8-Dec-2009
The defendant tenants, anticipating that the landlord might delay or refuse consent to a subletting entered into a ‘virtual assignment’ of the lease, an assignment in everything but the deed and with no registration. The lease contained a standard . .
Lists of cited by and citing cases may be incomplete.

VAT, Landlord and Tenant

Updated: 21 October 2022; Ref: scu.242902

Ward and Others (T/A Ashby Hall) v Customs and Excise: VDT 8 Aug 2003

ASSESSMENT – sale of buildings and contents – not a sale as a going concern – apportionment of sale price in contract between buildings and contents disputed by the Appellant – VAT collected but not accounted for to the Commissioners – no power in tribunal to rectify or set aside contract or to re-value contents. Assessment upheld. Appeal dismissed

Citations:

[2003] UKVAT V18255

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.221255

Rosgill Group Ltd v Commissioners of Customs and Excise: CA 23 Apr 1997

A party hostess had been allowed to buy for pounds 20.76 a blouse with a catalogue price of pounds 27.99.
Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference pounds 7.23: ‘The second question involved the value of the barter element in the supply of the blouse. The value is that which the parties put on it, attributed to it, in the actual transaction between them. It is not a valuation exercise but simply the giving of an answer to a factual question, which is normally a simple exercise. In the present case the answer is provided by the parties’ own documentation’. VAT was payable on full price despite discount to ‘party plan’ agent selling others

Judges:

Hobhouse LJ

Citations:

Times 30-Apr-1997, [1997] EWCA Civ 1502

Statutes:

Value Added Tax Act 1983 10(2)

Jurisdiction:

England and Wales

Citing:

Followed – Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise ECJ 23-Nov-1988
A cosmetics wholesaler offered to a beauty consultant, acting as retailer, a pot of rejuvenating cream at the special price of andpound;1.50. The consultant was to give the cream to a chosen retail customer (referred to as a hostess) as a reward for . .

Cited by:

Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 October 2022; Ref: scu.141898

Cheshire Centre for Independent Living v Revenue and Customs (Company Tax – Schedule 18 of Finance Act 1998 (‘Fa’) – Flat-Rate and Tax-Relate Penalties): FTTTx 3 Jun 2019

VAT – Exemption – welfare services – item 9 group 7 sch 9 VATA 1994 – payroll service – whether ‘closely linked to welfare’

Citations:

[2019] UKFTT 354 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.638527

Bushell v Revenue and Customs: FTTTx 22 May 2019

VAT – Diy Housebuilders Scheme – Appellant claimed refund of VAT on the basis that the supply should have been zero-rated – Appellant not entitled to refund from HMRC of VAT wrongly charged by supplier – appeal dismissed.

Citations:

[2019] UKFTT 323 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.637886

Swales v Revenue and Customs (VAT – Builders : Do-It-Yourself): FTTTx 26 Apr 2019

VALUE ADDED TAX – DIY Builders scheme for refund of VAT – whether construction met condition in Note 2(d) to Group 5 Schedule 8 VATA – Lady Pearson applied – appeal allowed – whether building an annexe also considered – whether prohibition of separate use or disposal also considered – observations on aptness of penalties letter issued with initial rejection (without proper reasons) of claim – costs considered.

Citations:

[2019] UKFTT 277 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 21 October 2022; Ref: scu.637837

Future Components Ltd v Revenue and Customs: FTTTx 2 Mar 2010

FTTTx VALUE ADDED TAX – repayment supplement – VATA 1994, s 79 – period between submission of return and repayment exceeding 30 days – whether supplement due – whether Commissioners’ inquiries of a kind to ‘stop the clock’ – yes – whether checks into the credibility of transactions amount to inquiries – yes – appeal dismissed – costs.

Citations:

[2010] UKFTT 101 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 October 2022; Ref: scu.408957

Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002

The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members.
Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere sale of the taxpayers’ client or member database, since there was also positive marketing of the service to members. The organisation provided access for its members to bankers who might provide credit, but the essential requirement was the co-branding. The services were exempt.

Judges:

The Vice-Chancellor, Lord Justice Mummery, Lord Justice Tuckey

Citations:

Times 02-Jan-2003, [2002] EWCA Civ 1814, [2003] STC 35

Links:

Bailii

Statutes:

Sixth Council Directive 77/388/EEC 13(B)(d)(1), Value Added Tax Act 1994 Sch 9 grp 5 para 5

Jurisdiction:

England and Wales

Citing:

Cited – Commissioners of Customs and Excise v Civil Service Motoring Association CA 10-Dec-1997
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement. . .
Cited – CSC Financial Services v Commissioners of Customs and Excise ECJ 13-Dec-2001
Europa On a proper construction of Article 13B(d)(5) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes transactions in securities means transactions . .

Cited by:

Cited – Bournemouth Symphony Orchestra v Revenue and Customs CA 9-Oct-2006
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 20 October 2022; Ref: scu.178436