VALUE ADDED TAX – Penalty for an inaccurate return – Schedule 24 Finance Act 2007 – Whether inaccuracy deliberate? – No – Whether inaccuracy careless? – Yes – Whether there should be any further discount for disclosure? – No – Appeal allowed in part
[2019] UKFTT 203 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635751
Vat – Repayments : VAT – denial of VAT credit – assessments to recover VAT credit – penalties – returns to best of ability in absence of records – whether deliberate behaviour
[2019] UKFTT 311 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637883
Value Added Tax – Private Tuition Exemption
[2019] UKFTT 321 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637889
Vat – Zero-Rating : Drugs, Medicines, Aids for The Handicapped
[2019] UKFTT 264 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637858
VAT – MTIC – whether there was a grey market in Sony PS3s – soft bundles – whether knew or should have known deals were connected with fraud – credibility of evidence – inferences from absent witnesses – appeal dismissed
[2019] UKFTT 211 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635748
Vat – Security- Requirement For
[2019] UKFTT 45 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635659
UTTC VALUE ADDED TAX – zero rating – DIY residential conversion scheme – conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building – whether residential building designed as a dwelling – whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling – no – appeal dismissed
[2014] UKUT 558 (TCC)
England and Wales
Updated: 19 October 2022; Ref: scu.541531
ECJ REPAYMENT OF VAT – Eighth and Thirteenth Directives – Application for repayment – Failure to include required documentation – FACEVET procedures – Applications returned to claimants – Too late for claimants to make in time applications – Whether application of FACEVET violates fiscal neutrality and discriminates against non-domestic claimants – No – Directive 79/1072/EEC (Eighth Directive) – Directive 86/560/EEC (Thirteenth Directive).
[2010] UKFTT 134 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.408944
The Revenue appealed against an order allowing the taxpayer retrospective entry into the Flat-Rate Scheme allowed under the section.
[2010] BVC 563, [2009] EWHC 2587 (Ch)
England and Wales
Updated: 19 October 2022; Ref: scu.424104
FTTTx VAT – MTIC fraud – appeal originally substantially allowed – on appeal to High Court referred back to original tribunal for reconsideration in light of recent High Court decisions – original decision confirmed.
[2010] UKFTT 99 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.408949
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’.
Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded in isolation without regard to their attendant circumstances and context. Nor does it require the tribunal to ignore compelling similarities between one transaction and another or preclude the drawing of inferences, where appropriate, from a pattern of transactions of which the individual transaction in question forms part, as to its true nature e.g. that it is part of a fraudulent scheme. The character of an individual transaction may be discerned from material other than the bare facts of the transaction itself, including circumstantial and ‘similar fact’ evidence. That is not to alter its character by reference to earlier or later transactions but to discern it.
To look only at the purchase in respect of which input tax was sought to be deducted would be wholly artificial. A sale of 1,000 mobile telephones may be entirely regular, or entirely regular so far as the taxpayer is (or ought to be) aware. If so, the fact that there is fraud somewhere else in the chain cannot disentitle the taxpayer to a return of input tax. The same transaction may be viewed differently if it is the fourth in line of a chain of transactions all of which have identical percentage mark ups, made by a trader who has practically no capital as part of a huge and unexplained turnover with no left over stock, and mirrored by over 40 other similar chains in all of which the taxpayer has participated and in each of which there has been a defaulting trader. A tribunal could legitimately think it unlikely that the fact that all 46 of the transactions in issue can be traced to tax losses to HMRC is a result of innocent coincidence. Similarly, three suspicious involvements may pale into insignificance if the trader has been obviously honest in thousands.
Further in determining what it was that the taxpayer knew or ought to have known the tribunal is entitled to look at the totality of the deals effected by the taxpayer (and their characteristics), and at what the taxpayer did or omitted to do, and what it could have done, together with the surrounding circumstances in respect of all of them.’
Christopher Clarke J
[2009] EWHC 2563 (Ch), [2010] STI 622, [2010] STC 589, [2010] Lloyds Rep FC 145, [2010] BVC 166
England and Wales
Appeal from – Red 12 Trading Ltd v Revenue and Customs VDT 16-Dec-2008
VDT VAT – Input Tax – Dealer in mobile phones – MTIC fraud – Whether defaulter has to be the importer – Whether fraudulent tax loss shown – Admissibility of evidence – Whether third party payments evidence of . .
Approved – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Cited – Revenue and Customs v SED Essex Ltd ChD 14-Jun-2013
Liquidator confirmed despite VAT challege
The Revenue sought the winding up of the company for non-payment of substantial arrears of VAT. The revenue had declined to allow VAT input claims. The company said that the petition was wrong since the debt was genuinely disputed.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 October 2022; Ref: scu.377220
reasonable excuse appeal
[2007] UKVAT V20067
England and Wales
Updated: 19 October 2022; Ref: scu.250503
reasonable excuse appeal
[2006] UKVAT V19927
England and Wales
Updated: 19 October 2022; Ref: scu.249807
reasonable excuse appeal
[2006] UKVAT V19946
England and Wales
Updated: 19 October 2022; Ref: scu.249817
reasonable excuse appeal
[2006] UKVAT V19961
England and Wales
Updated: 19 October 2022; Ref: scu.249812
VAT DEFAULT SURCHARGE – Failure to make payment of VAT by due date – Reasonable excuse of bad debts and problems with a specific contract – A reasonable business person would have foreseen these difficulties – no reasonable excuse found – Appeal dismissed.
[2004] UKVAT V18843
England and Wales
Updated: 19 October 2022; Ref: scu.221094
EXEMPTION – Land – Supplies of kennel facilities – Quarantine and non-quarantine facilities – Whether supplies of kennels are supplies of land – No – Whether supplies of kennels are ancillary or incidental to quarantine supplies of detention with isolation and care – Yes – Whether supplies of kennels are ancillary or incidental to non-quarantine supplies of care and safe keeping – Yes – VATA 1994 Sch 9, Gp 1, item 1
[2004] UKVAT V18870
England and Wales
Updated: 19 October 2022; Ref: scu.221092
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act 1994?’
Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, Lord Carloway
[2021] UKSC 11
Bailii, Press Summary, Bailii Issues and Facts
Scotland
Appeal from – Balhousie Holdings Limited v A Decision of The Upper Tribunal In An Appeal By The Commissioners for Her Majesty’s Revenue and Customs SCS 7-Feb-2019
. .
Lists of cited by and citing cases may be incomplete.
Updated: 19 October 2022; Ref: scu.660775
VAT default surcharge – appellant unable to logon to HMRC’s Gateway system to make payment by electronic transfer – Web chat discussion with HMRC did not assist – appellant appeared to be using wrong ID number but that was not apparent at the time – whether reasonable excuse – on the facts – yes – appeal allowed
[2019] UKFTT 192 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635749
VALUE ADDED TAX – zero rating – listed building damaged by fire and rebuilt to higher specifications – whether certain works to the roof, rewiring and doors were alterations and neither repairs nor incidental to repairs: held, yes for the most part – additional items held to be zero rated where appellant accepted HMRC’s erroneous requirements had not been met – appeal upheld in part.
[2019] UKFTT 180 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635745
Vat – Penalties : Default Surcharge
[2019] UKFTT 246 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.637852
VAT – denial of input tax – agreed loss connected to fraud – did the Appellant know or should it have known that the transactions were connected with fraud? – held the Appellant should have known
[2019] UKFTT 186 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635764
Vat – Whether Overclaims of ‘Cos’ Vat
[2019] UKFTT 330 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.638498
Vat – Penalties : Default Surcharge
[2019] UKFTT 282 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.637861
VALUE ADDED TAX – bad debt relief (BDR) – when consideration for supply of services received – when consideration due and payable – whether amounts outstanding 6 months after time of supply – whether claims for BDR in time – whether procedural requirements for BDR met including maintenance of refund of bad debts account and writing off of debts to that account – appeals dismissed.
[2019] UKFTT 144 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635719
[2019] ScotCS CSIH – 7, 2019 SC 304, 2019 GWD 6-84, [2019] STC 1298
Scotland
Appeal from – Balhousie Holdings Ltd v Revenue and Customs SC 31-Mar-2021
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 October 2022; Ref: scu.634485
VAT – application to amend the effective date of registration – whether genuine misunderstanding or error – no – the date was the intended date – if there was an error, it was as to the implications of the date chosen – whether unreasonable for HMRC to refuse in the circumstances – no – appeal dismissed
[2019] UKFTT 73 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635726
VALUE ADDED TAX – Appeal against default surcharges. Value Added Tax Act 1994 Sections 59, 70 and 71 – whether a reasonable excuse – no – Appeal dismissed
[2019] UKFTT 97 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635718
PROCEDURE – late application for permission to appeal – whether an extension of time should be granted – Martland and Denton considered – eight year delay – Application not admitted
[2019] UKFTT 189 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635740
Vat – Input Tax : Cars
[2018] UKFTT 643 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.632343
VALUE ADDED TAX – permission to make late appeals to the Tribunal against a VAT assessment and inaccuracy penalty for 05/15 and an inaccuracy penalty for 11/14 – whether appeals made late: yes in case of penalties, no in case of assessment – Martland and NT-ADA Ltd considered – permission granted.
[2019] UKFTT 118 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635716
VALUE ADDED TAX – exemptions – VAT Directive arts 133, 134, VATA Sch 9 Group 10 Item 3 – whether appellant’s supplies ‘closely linked to sport’ and ‘essential’ – appeal re-considered following Canterbury Hockey Club – appeal allowed
[2010] UKFTT 268 (TC), [2010] STI 2601, [2010] SFTD 993
England and Wales
Updated: 17 October 2022; Ref: scu.422260
VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 30 June 2008 was received by the Respondents before that date – held it was not – the Respondents’ decision was not to deregister the Appellant with effect from that date but to deregister him from a later date, being the earliest date when they had received notification of the Appellant’s wish to deregister – Appellant’s appeal against that decision dismissed – paragraph 13, Schedule 1, VATA 1994 applied – Tribunal decisions in Grogan and Tindsley followed
[2010] UKFTT 208 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422252
TRIBUNAL RULES and PROCEDURE – Refused strike out application by HMRC – lead Appeal directed – no direction for old costs regime
[2009] UKFTT 385 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.409176
VAT – s.73(1) VATA 1994 – failure to keep records – returns incomplete or incorrect – mark-up exercise – whether assessment made to best judgement – appeal dismissed
[2009] UKFTT 344 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.409179
VAT – exemption – supply by the Appellant of license extensions to existing chalet owners – was this an exempt supply of a license to occupy land or a standard-rated supply of a seasonal pitch – standard-rated supply – appeal dismissed
[2010] UKFTT 284 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422287
Value Added Tax – Input Tax Claimed – No Invoices – claim rejected – Commissioners acted reasonably – Appeal dismissed
[2010] UKFTT 280 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422290
FTTTx VAT- failure to pay VAT on time – time to pay agreement did not effect liability for later delays – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – appellant still owing in excess of pounds 21,000 – no reasonable excuse for failure – appeal dismissed.
[2010] UKFTT 361 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422352
VALUE ADDED TAX -‘DIY Builders’ Scheme’ – claim for relief under s 35 Value Added Tax Act 1994 – whether works carried out in the course or furtherance of any business – appeal dismissed.
LEGITIMATE EXPECTATION – Appellant claimed to have been misled by HMRC guidance – whether jurisdiction under s 83 Value Added Tax Act 1994 to hear legitimate expectation claim – Appellant did not discharge burden of proof in relation to claim – claim dismissed
[2010] UKFTT 294 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422299
FTTTx INPUT TAX – MTIC fraud – further decision after the appeal was remitted back by the High Court – whether the Appellant ought to have known of the fraud – yes in some of the transactions but not others.
[2010] UKFTT 45 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.408900
Compulsory Registration: Characteristics of TOGC satisfied. Appeal refused.
[2009] UKFTT 359 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.409135
ZERO-RATING – food supplied for delivery – whether supplied above ambient temperature in order to demonstrate that it is freshly cooked or for the purpose of enabling it to be consumed hot – the latter (by Chairman’s casting vote) – appeal dismissed
[2009] UKFTT 351 (TC), [2010] STI 1648
England and Wales
Updated: 17 October 2022; Ref: scu.409141
FTTTx VALUE ADDED TAX – default surcharge – reasonable excuse – s 59(7)(b) VATA 1994 – recruitment company – restructuring and pressure on senior staff – whether reasonable excuse for late payment of VAT- no — appeal dismissed
[2009] UKFTT 293 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.409097
reasonable excuse appeal
[2006] UKVAT V19957
England and Wales
Updated: 17 October 2022; Ref: scu.249808
reasonable excuse appeal
[2006] UKVAT V19939
England and Wales
Updated: 17 October 2022; Ref: scu.249809
reasonable excuse appeal
[2006] UKVAT V19945
England and Wales
Updated: 17 October 2022; Ref: scu.249810
Output tax – Stolen takings – Whether taxable supply – Interest – Rate of interest – Appeal dismissed
[2004] UKVAT V18813
England and Wales
Updated: 17 October 2022; Ref: scu.221093
ECJ Arrangements for association of overseas countries and territories – Imports of rice originating in the overseas countries and territories – Safeguard measures – Regulation (EC) No 1036/97 – Action for annulment
C-301/97, [2001] EUECJ C-301/97, [2001] ECR I-8853, ECLI:EU:C:2001:621
European
Updated: 17 October 2022; Ref: scu.166901
Sixth VAT Directive – Article 11A(1)(a) – Taxable amount – Subsidies directly linked to the price
C-184/00, [2001] EUECJ C-184/00, [2003] STC 1100, [2001] STI 1522, [2003] BVC 650, [2003] All ER (EC) 747, [2003] BTC 5595, [2001] ECR I-9115, ECLI:EU:C:2001:629
European
Updated: 17 October 2022; Ref: scu.166912
VAT – output VAT deliberately under-declared for thirteen VAT periods – assessments – s73 VATA 1994 – prompted disclosure – penalties – Schedule 24 FA 2007 -taxpayer was awaiting a CIS repayment and suffering cash flow difficulties – whether reasonable excuse – no – whether assessments and penalties correctly determined – yes – appeal dismissed
[2019] UKFTT 75 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.635731
TYPE OF TAX – VAT – supply – criminal conduct resulting in a total failure of consideration – whether a ‘supply’ of goods or services – No.
[2019] UKFTT 126 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.635721
VALUE ADDED TAX – Input Tax – invoice from an associated business to another business – same owner and sole director – whether a supply and a continuous supply – yes- amounts incurred in connection with a residential property – whether de minimus reclaim allowable – yes. Value Added Tax Act 1994, sections 24, 25, 26 and 29 and Part II – Value Added Tax Regulations 1995, regulations 99, 100, 101, 105A, 106, 106 ZA, 106A and 107 – VAT Notice 706, Partial Exemption, section 11 – Appeal allowed
[2019] UKFTT 183 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.635744
VAT – breach of threshold for mandatory registration – failure to notify liability to register – Commissioners’ decision to register the appellant compulsorily – whether the appellant an employee of the business or the person liable to be registered for VAT – burden of proof – penalty under Sch 41 FA 2008 – appeal dismissed
[2019] UKFTT 202 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.635743
VAT – Whether or Not The Appellant Made Supplies of Silver Ingots – No – Appeal Allowed
[2018] UKFTT 151 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.609234
VAT – DIY builders scheme – barn conversion with planning restriction on use separate to farm house – whether a ‘building designed as a dwelling’ – no
[2011] UKFTT 644 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.449628
VAT: – failure to make timeous payments – default surcharges – reasonable excuse – Appeal allowed.
[2009] UKFTT 392 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.409148
VAT – security – failed group of companies replaced by two new businesses – original Requirement upheld on review but no evidence before the tribunal of the information taken into account by the review officer – appeal allowed
[2010] UKFTT 266 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422283
VAT – input tax – denial of right to deduct on grounds of alleged knowledge or means of fraud by others – alleged MTIC trading – whether fraud established – yes – whether Appellant ‘knew or should have known’ of fraud – yes – appeal dismissed
[2010] UKFTT 279 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422280
VAT – refund of tax to non-EU claimant – Directive 86/560 – nature and extent of evidence required of claimant’s business activities – VATA 1994 ss 24 and 39- appeal dismissed – decision set aside of own motion on claim of erroneous findings – whether disputed findings should be revised – opportunity of parties to be heard – rules 10, 29, 38 and 41- original decision reinstated.
[2010] UKFTT 193 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422206
VAT – input tax – capital goods scheme adjustment – decrease in taxable supplies? -yes – appeal dismissed.
[2010] UKFTT 244 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422267
VAT – DATE OF REGISTRATION and INPUT TAX ON PRE-REGISTRATION SUPPLIES – Appellant requested back dating of registration – HMRC’s refusal reasonable – no exceptional circumstances – repayment claim on supplies made six months before date of registration – supplies constituted single supplies of construction services – not entitled to claim VAT on such supplies – Appeal dismissed
[2010] UKFTT 307 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422302
S73 VATA 1994 – Assessment to best judgment – reasonableness of assessment based on receipts – proportion of no-sales – appeal dismissed
[2010] UKFTT 194 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422202
INPUT TAX – time limits for claiming – three year cap – what constitutes a claim – whether HMRC correct to reject claim – appeal allowed
[2010] UKFTT 281 (TC)
England and Wales
Updated: 16 October 2022; Ref: scu.422265
DEFAULT SURCHARGE – reasonable excuse – unaware that extension of time for electronic payments did not apply to payment on account businesses – IT failures – did the Appellant satisfy burden of proof – yes in case of IT failure, no otherwise — VATA 1994 s 59(7)
[2009] UKVAT V20938
England and Wales
Updated: 16 October 2022; Ref: scu.301732
reasonable excuse appeal
[2005] UKVAT V18945
England and Wales
Updated: 15 October 2022; Ref: scu.223184
Value Added Tax – Default Surcharge – Reasonable excuse – Appeal dismissed
[2006] UKVAT V19920
England and Wales
Updated: 15 October 2022; Ref: scu.249818
VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994
[2019] UKFTT 181 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.635724
VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994
[2019] UKFTT 98 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.635712
VAT – penalty for late submission of EC Sales List- section 66 Value Added Tax Act 1994 – four month delay by HMRC after 100 day penalty period in issuing penalty notice – whether reasonable excuse – fairness – proportionality – Hok and Total Technology decisions of Upper Tribunal applied – appeal dismissed- comments on four month delay
[2014] UKFTT 278 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.525296
VAT – Whether HMRC were unreasonable in the exercise of their discretion not to allow claims for input tax in absence of valid tax invoices – Yes – Whether the decision to refuse claims for input tax have been the same had HMRC acted reasonably – Yes – Appeal dismissed – Regulation 29(2) VAT Regulations 1995
[2010] UKFTT 304 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422298
Value Added Tax – Import duty not input tax – Penalty failure to declare correct tax – Reasonable excuse – Misdirection
[2010] UKFTT 296 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422293
VAT – DIY housebuilders scheme – VATA, s 35 – whether construction of a dwelling – Note 18, Group 5, Sch 8 VATA – whether no more than single facade – whether a residential conversion – Notes (8) and (9), Group 5, Sch 8 – effect of garage in existing building – whether additional dwelling
[2010] UKFTT 258
England and Wales
Updated: 15 October 2022; Ref: scu.422262
VAT – Sale of Registration Marks – Whether transaction zero rated as international supply – No – Place of supply in UK – Standard rated – Appeal dismissed
[2010] UKFTT 260 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422273
VAT – Single or multiple supply – Estoppel/Legitimate expectation – Whether Tribunal has Jurisdiction – Oxfam v HMRC [2010] STC 686 considered – Appeal dismissed
[2010] UKFTT 256 (TC), [2010] SFTD 1047, [2010] STI 2575
England and Wales
Updated: 15 October 2022; Ref: scu.422271
Value Added Tax – Input Tax on EU goods purchased – Flat Rate Scheme For Small Business – Input tax payable – Notice 733 helpful – Appeal dismissed
[2010] UKFTT 289 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422263
VAT – DIY Builders Scheme – Invoices charged at 17.5% – HMRC only able to repay VAT ‘chargeable’ – Three Year Rule – Section 80(4) VAT Act 1994. Appeal dismissed.
[2010] UKFTT 102 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.408974
VAT- compulsory registration-appellant trading through several companies – companies struck off for non-compliance – VAT invoices for trade utilising obsolete number of liquidated company – trading by appellant – registration correct – consequential assessment to best judgment – appeal dismissed
[2010] UKFTT 262 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422281
VAT – ASSESSMENT – Appellant obtained valid commercial evidence for exports and removals of goods outside three month period – HMRC issued assessment for VAT plus default interest – Appellant entitled to cancel out that part of the assessment relating to the VAT leaving outstanding the default interest – Was the assessment valid and issued to best judgment? – Yes – Was HMRC entitled to charge interest in these circumstances? – Yes – Appeal dismissed
[2010] UKFTT 341 (TC)
England and Wales
Updated: 15 October 2022; Ref: scu.422292
VALUE ADDED TAX – compulsory registration – decision to register based on Appellant’s own records – no evidence to show that decision incorrect – appeal dismissed.
LATE REGISTRATION PENALTY – no reasonable excuse or grounds for mitigation established – appeal dismissed
[2006] UKVAT V19768
England and Wales
Updated: 14 October 2022; Ref: scu.246095
VALUE ADDED TAX- supply of books under Group 3 Schedule 8 VATA 1994 zero rated – supply of education by a non-eligible body under group 6 schedule 9 VATA 1994 standard rated – supply of education – standard rated – appeal dismissed
[2006] UKVAT V19912
England and Wales
Updated: 14 October 2022; Ref: scu.249800
VALUE ADDED TAX – Input Tax recovery – Prepayment before leaving group – whether input recovery restricted – held not restricted on then law – appeal allowed
[2006] UKVAT V19785
England and Wales
Updated: 14 October 2022; Ref: scu.246106
ZERO-RATING – Charities – Medicinal products – Condoms – Supply by distributor to charity which gives condoms to clients – Whether condoms are ‘medicinal products’ – Whether articles ‘for use . . by being administered to a human being . . for a medicinal purpose’ – Yes – VAT Act 1994 Sch 8 Gp 15 item 9 and Note (11)
[2006] UKVAT V19724
England and Wales
Updated: 14 October 2022; Ref: scu.244781
reasonable excuse appeal
[2006] UKVAT V19936
England and Wales
Updated: 14 October 2022; Ref: scu.249815
reasonable excuse appeal
[2007] UKVAT V20279
England and Wales
Updated: 14 October 2022; Ref: scu.259061
VAT- MTIC- Denial of Input Vat
[2020] UKFTT 27 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646971
Vat – Assessment
[2020] UKFTT 17 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646969
Vat – Inaccurate Prime Records
[2020] UKFTT 15 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646962
Vat – Assessment
[2020] UKFTT 22 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646967
Vat – Case Management
[2020] UKFTT 38 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646956
Vat – Appeals : Applications Generally
[2020] UKFTT 35 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646955
Vat – Penalties : Default Surcharge
[2020] UKFTT 24 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646966
VAT – Whether Reduced Rate Available
[2020] UKFTT 18 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646954
Vat – Input Tax
[2020] UKFTT 19 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646952
Vat – Assessments : Best Judgment
[2020] UKFTT 31 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646948
Vat – Penalties : Late Registration
[2020] UKFTT 28 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.646949
Mr Justice Mann
[2020] EWHC 97 (Ch)
England and Wales
Updated: 14 October 2022; Ref: scu.646320
VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994
[2019] UKFTT 141 (TC)
England and Wales
Updated: 14 October 2022; Ref: scu.635723
VAT – claim for repayment of input VAT by Third Country Trader – Eighth Directive – omission of certificate of status – reapplication submitted after final date – later dated certificate – whether sufficient for valid claim – no, as time limit strict – invoices in Euros not sufficient – appeal dismissed
[2010] UKFTT 257 (TC)
England and Wales
Updated: 13 October 2022; Ref: scu.422277