Value Added Tax – Private Tuition Exemption

Citations:

[2019] UKFTT 321 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.637889

Vat – Zero-Rating : Drugs, Medicines, Aids for The Handicapped

Citations:

[2019] UKFTT 264 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.637858

Vat – Input Tax : Other

Citations:

[2019] UKFTT 313 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.637888

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

Citations:

[2019] UKFTT 203 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.635751

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

Citations:

[2019] UKFTT 211 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.635748

Vat – Security- Requirement For

Citations:

[2019] UKFTT 45 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2014] UKUT 558 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.541531

The Revenue appealed against an order allowing the taxpayer retrospective entry into the Flat-Rate Scheme allowed under the section.

Citations:

[2010] BVC 563, [2009] EWHC 2587 (Ch)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 26B

Jurisdiction:

England and Wales

VAT

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.

Citations:

[2010] UKFTT 99 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.408949

FTTTx Appeal against default surcharges – whether the Appellant had a reasonable excuse for a number of late VAT returns and payments because of cash flow problems.

Citations:

[2010] UKFTT 100 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.408960

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).

Citations:

[2010] UKFTT 134 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.408944

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.’

Judges:

Christopher Clarke J

Citations:

[2009] EWHC 2563 (Ch), [2010] STI 622, [2010] STC 589, [2010] Lloyds Rep FC 145, [2010] BVC 166

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Citing:

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 . .

Cited by:

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.

VAT

Updated: 19 October 2022; Ref: scu.377220

reasonable excuse appeal

Citations:

[2006] UKVAT V19927

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.249807

reasonable excuse appeal

Citations:

[2006] UKVAT V19946

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.249817

reasonable excuse appeal

Citations:

[2006] UKVAT V19961

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.249812

reasonable excuse appeal

Citations:

[2007] UKVAT V20067

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.250503

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

Citations:

[2004] UKVAT V18870

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.221092

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.

Citations:

[2004] UKVAT V18843

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.221094

(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?’

Judges:

Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, Lord Carloway

Citations:

[2021] UKSC 11

Links:

Bailii, Press Summary, Bailii Issues and Facts

Jurisdiction:

Scotland

Citing:

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.

VAT

Updated: 19 October 2022; Ref: scu.660775

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.

Citations:

[2019] UKFTT 180 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635745

Vat – Penalties : Default Surcharge

Citations:

[2019] UKFTT 246 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 186 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635764

Vat – Whether Overclaims of ‘Cos’ Vat

Citations:

[2019] UKFTT 330 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.638498

Vat – Penalties : Default Surcharge

Citations:

[2019] UKFTT 282 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.637861

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

Citations:

[2019] UKFTT 192 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635749

Vat – Input Tax : Cars

Citations:

[2018] UKFTT 643 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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.

Citations:

[2019] UKFTT 118 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635716

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.

Citations:

[2019] UKFTT 144 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635719

Citations:

[2019] ScotCS CSIH – 7, 2019 SC 304, 2019 GWD 6-84, [2019] STC 1298

Links:

Bailii

Jurisdiction:

Scotland

Cited by:

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.

VAT

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

Citations:

[2019] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 189 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635740

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

Citations:

[2010] UKFTT 284 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.422287

Value Added Tax – Input Tax Claimed – No Invoices – claim rejected – Commissioners acted reasonably – Appeal dismissed

Citations:

[2010] UKFTT 280 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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.

Citations:

[2010] UKFTT 361 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 108

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 294 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.422299

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

Citations:

[2010] UKFTT 268 (TC), [2010] STI 2601, [2010] SFTD 993

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 208 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2009] UKFTT 385 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2009] UKFTT 344 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.409179

Compulsory Registration: Characteristics of TOGC satisfied. Appeal refused.

Citations:

[2009] UKFTT 359 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2009] UKFTT 351 (TC), [2010] STI 1648

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2009] UKFTT 293 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.409097

FTTTx Export of goods – outside Member States – acquisition by taxable person or person not resident in UK – zero rating of supply – appeal dismissed.

Citations:

[2009] UKFTT 373 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.409146

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.

Citations:

[2010] UKFTT 45 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.408900

reasonable excuse appeal

Citations:

[2006] UKVAT V19957

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.249808

reasonable excuse appeal

Citations:

[2006] UKVAT V19939

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.249809

reasonable excuse appeal

Citations:

[2006] UKVAT V19945

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.249810

Output tax – Stolen takings – Whether taxable supply – Interest – Rate of interest – Appeal dismissed

Citations:

[2004] UKVAT V18813

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.221093

Sixth VAT Directive – Article 11A(1)(a) – Taxable amount – Subsidies directly linked to the price

Citations:

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

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 17 October 2022; Ref: scu.166912

TYPE OF TAX – VAT – supply – criminal conduct resulting in a total failure of consideration – whether a ‘supply’ of goods or services – No.

Citations:

[2019] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 183 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.635743

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

Citations:

[2019] UKFTT 75 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.635731

VAT – Whether or Not The Appellant Made Supplies of Silver Ingots – No – Appeal Allowed

Citations:

[2018] UKFTT 151 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.609234

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.

Citations:

[2010] UKFTT 193 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.422206

VAT – input tax – capital goods scheme adjustment – decrease in taxable supplies? -yes – appeal dismissed.

Citations:

[2010] UKFTT 244 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 307 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 194 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 281 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.422265

VAT: – failure to make timeous payments – default surcharges – reasonable excuse – Appeal allowed.

Citations:

[2009] UKFTT 392 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 266 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 279 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.422280

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)

Citations:

[2009] UKVAT V20938

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.301732

Value Added Tax – Default Surcharge – Reasonable excuse – Appeal dismissed

Citations:

[2006] UKVAT V19920

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.249818

reasonable excuse appeal

Citations:

[2005] UKVAT V18945

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.223184

VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994

Citations:

[2019] UKFTT 98 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.635712

VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994

Citations:

[2019] UKFTT 181 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.635724

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

Citations:

[2014] UKFTT 278 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 304 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.422298

Value Added Tax – Import duty not input tax – Penalty failure to declare correct tax – Reasonable excuse – Misdirection

Citations:

[2010] UKFTT 296 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.422293

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.

Citations:

[2010] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 262 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 341 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.422292

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

Citations:

[2010] UKFTT 258

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 260 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 256 (TC), [2010] SFTD 1047, [2010] STI 2575

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 289 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.422263

VALUE ADDED TAX – Input Tax recovery – Prepayment before leaving group – whether input recovery restricted – held not restricted on then law – appeal allowed

Citations:

[2006] UKVAT V19785

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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)

Citations:

[2006] UKVAT V19724

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.244781

reasonable excuse appeal

Citations:

[2006] UKVAT V19936

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.249815

reasonable excuse appeal

Citations:

[2007] UKVAT V20279

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.259061

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

Citations:

[2006] UKVAT V19768

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2006] UKVAT V19912

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.249800

Vat – Assessment

Citations:

[2020] UKFTT 22 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646967

Vat – Case Management

Citations:

[2020] UKFTT 38 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646956

Vat – Appeals : Applications Generally

Citations:

[2020] UKFTT 35 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646955

Vat – Penalties : Default Surcharge

Citations:

[2020] UKFTT 24 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646966

VAT- MTIC- Denial of Input Vat

Citations:

[2020] UKFTT 27 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646971

Vat – Assessment

Citations:

[2020] UKFTT 17 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646969

Vat – Inaccurate Prime Records

Citations:

[2020] UKFTT 15 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646962

VAT – Whether Reduced Rate Available

Citations:

[2020] UKFTT 18 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646954

Vat – Input Tax

Citations:

[2020] UKFTT 19 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646952

Vat – Assessments : Best Judgment

Citations:

[2020] UKFTT 31 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646948

Vat – Penalties : Late Registration

Citations:

[2020] UKFTT 28 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.646949

Judges:

Mr Justice Mann

Citations:

[2020] EWHC 97 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2019] UKFTT 141 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

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

Citations:

[2010] UKFTT 257 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.422277