Default surcharge
Citations:
[2004] UKVAT V18496
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.195296
Default surcharge
[2004] UKVAT V18496
England and Wales
Updated: 12 October 2022; Ref: scu.195296
reasonable excuse appeal
[2009] UKVAT V20917
England and Wales
Updated: 11 October 2022; Ref: scu.301719
reasonable excuse appeal
[2009] UKVAT V20921
England and Wales
Updated: 11 October 2022; Ref: scu.301716
Value Added Tax – Denial of input tax claimed by clothing wholesaler – Contention that the suppliers identified on two sets of invoices had ceased trading such that the supplies cannot have been made by the alleged suppliers – Various different ways of sustaining an entitlement to input tax if the supplies cannot have been made by the apparent registered trader but may still have been made by a taxable person – Failure by Appellant to have undertaken sufficient checks on the identity of the supplier and the limited jurisdiction of the Tribunal to interfere with the exercise of discretion by the Commissioners – Penalty imposed under section 63 VAT Act – Irrelevance of good faith – Appeals in relation to the assessments and the penalty dismissed
[2008] UKVAT V20854
England and Wales
Updated: 11 October 2022; Ref: scu.301844
HARDSHIP – Appellants with no borrowing facilities – Customs contending that appellant should borrow on the security of properties or dispose of properties – not required – hardship found
[2006] UKVAT V19752
England and Wales
Updated: 11 October 2022; Ref: scu.246098
reasonable excuse appeal
[2006] UKVAT V19743
England and Wales
Updated: 11 October 2022; Ref: scu.244784
VAT – ZERO-RATING – food, etc – whether ‘Zumo Fresh Blend’ a beverage – yes – product consumed as a beverage notwithstanding its status as food – observations as to position where product constitutes both food of a kind used for human consumption and a beverage – product supplied as an excepted item and hence not zero-rated – appeal dismissed
[2006] UKVAT V19738
England and Wales
Updated: 11 October 2022; Ref: scu.246088
VALUE ADDED TAX – accounting of output tax – fractions of a penny where tax inclusive price charged – method for rounding.
[2006] UKVAT V19751
England and Wales
Updated: 11 October 2022; Ref: scu.246089
VAT – DATE OF REGISTRATION – TRANSFER OF GOING CONCERN – Appellant took out a lease for ten years in respect of a private members club – the Appellant was not the purchaser of the club – the previous business ceased trading on 4 November 2004 with the Appellant re-opening for business on 5 November 2004 – satisfied no break in trading and no fundamental change in the nature of the business – the Appellant was put in possession of a going concern – Appeal dismissed.
[2006] UKVAT V19778
England and Wales
Updated: 11 October 2022; Ref: scu.246115
Reasonable excuse appeal
[2006] UKVAT V19731
England and Wales
Updated: 11 October 2022; Ref: scu.244768
VALUE ADDED TAX – zero-rating – sale from hotbeds of baked savoury product (ciabatta melts) – VATA 1994 Schedule 8 Group 1 Note 3(b)(i) – appeal allowed
[2006] UKVAT V19694
England and Wales
Updated: 11 October 2022; Ref: scu.244591
reasonable excuse appeal
[2006] UKVAT V19790
England and Wales
Updated: 11 October 2022; Ref: scu.246090
VAT – ZERO-RATING – transport – Vauxhall Corsa supplied with automatic transmission, air conditioning and power steering but not otherwise modified for use by a disabled person – whether vehicle designed or substantially and permanently adapted for the carriage of a person in a wheelchair – whether supply should be zero-rated – no – appeal dismissed
[2006] UKVAT V19697
England and Wales
Updated: 11 October 2022; Ref: scu.244597
INPUT TAX – Whether there was a genuine trade in golf clubs – Whether Appellant knowingly involved in sham transactions – Whether single event unequivocally indicating fraud necessary for finding trade a sham
INVOICES – Whether invoices comply with requirements of Reg. 29 of VAT Regulations 1995 and/or Article 22(3)(b) of the Sixth Directive – Appeal dismissed
[2006] UKVAT V19727
England and Wales
Updated: 11 October 2022; Ref: scu.244785
VAT – EC SALES LIST – Appellant contended that it did not receive the penalty liability notice and that the penalty was harsh which caused financial hardship – satisfied the notice was served – no grounds found for reasonable excuse – Appeal dismissed.
[2006] UKVAT V19771
England and Wales
Updated: 11 October 2022; Ref: scu.246126
VAT ASSESSMENT – Appellants supplying design services to a company controlled by the owner of the Appellants – Respondent’s assessment on draft accounts supplied by the Appellants – satisfied that the Appellants’ accountant assured the Respondents that there would be no material alterations to the draft accounts – replacement returns inaccurate – Appellants have failed to satisfy the Tribunal on the balance of probabilities that the assessments were incorrect – Appeal dismissed.
[2006] UKVAT V19772
England and Wales
Updated: 11 October 2022; Ref: scu.246110
reasonable excuse appeal
[2006] UKVAT V19730
England and Wales
Updated: 11 October 2022; Ref: scu.244767
Value Added Tax – Default surcharge – Largest customer late in providing sales figures – Whether reasonable excuse – No – S.71 ~VATA 1994
[2006] UKVAT V19794
England and Wales
Updated: 11 October 2022; Ref: scu.246113
Reasonable excuse appeal
[2006] UKVAT V19696
England and Wales
Updated: 11 October 2022; Ref: scu.244598
reasonable excuse appeal
[2006] UKVAT V19742
England and Wales
Updated: 11 October 2022; Ref: scu.244776
reasonable excuse appeal
[2006] UKVAT V19770
England and Wales
Updated: 11 October 2022; Ref: scu.246125
Reasonable excuse appeal
[2006] UKVAT V19693
England and Wales
Updated: 11 October 2022; Ref: scu.244605
REGISTRATION – Transfer of business as a going concern – Transferor business compulsorily registered for VAT – No appeal by transferor – Transferee business a limited company- No evidence or notification of transfer supplied by Appellant to Commissioners at time of transfer – Kenmir Ltd v Frizzell applied – Appeal dismissed
[2006] UKVAT V19633
England and Wales
Updated: 11 October 2022; Ref: scu.243261
reasonable excuse appeal
[2005] UKVAT V18948
England and Wales
Updated: 11 October 2022; Ref: scu.223178
Assessment – Whether Appellant commenced trading in December or January – Whether assessment to best judgment – Appeal dismissed
[2005] UKVAT V18932
England and Wales
Updated: 11 October 2022; Ref: scu.223171
ZERO RATING – First grant of major interest of building – Listed building – Substantial reconstruction – Building in poor state, long unoccupied Works carried out – Demolition of one part; small extension; internal reorganisation of rooms – Whether ‘substantial reconstruction’ – No VATA 1994, Sch 8, Group 6, Item 1, Note (4)
[2005] UKVAT V18948
England and Wales
Updated: 11 October 2022; Ref: scu.223185
Default surcharge
[2004] UKVAT V18505
England and Wales
Updated: 11 October 2022; Ref: scu.195306
Late registration
[2004] UKVAT V18502
England and Wales
Updated: 11 October 2022; Ref: scu.195303
Best judgment
[2004] UKVAT V18537
England and Wales
Updated: 11 October 2022; Ref: scu.195326
A developer sought to set off input taxes paid in the redevelopment of a former residential boarding school as a family home.
Held: The taxpayer’s appeal succeeded.
[2004] UKVAT V18489
England and Wales
Appeal from – Commissioners of Customs and Excise v Jacobs ChD 22-Oct-2004
. .
At VAT Tribunal – Revenue and Customs v Jacobs CA 22-Jul-2005
The taxpayer had converted a former residentional boarding school into a substantial private residence. He had sought to claim over andpound;300,000 VAT inputs. The Commissioners appealed the finding that he was so entitled.
Held: ‘works . .
Lists of cited by and citing cases may be incomplete.
Updated: 11 October 2022; Ref: scu.195300
Default surcharge
[2004] UKVAT V18506
England and Wales
Updated: 11 October 2022; Ref: scu.195312
Default surcharge
[2004] UKVAT V18526
England and Wales
Updated: 11 October 2022; Ref: scu.195319
Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment.
Times 15-Jul-1997
Value Added Tax Act 1994 72(1) 72(3)
England and Wales
Updated: 11 October 2022; Ref: scu.86807
VAT – Default surcharge – late Returns and payments – whether reasonable excuse – No – Section 71 VATA 1994 – Appeal refused
[2014] UKFTT 461 (TC)
England and Wales
Updated: 11 October 2022; Ref: scu.526862
This case is concerned with the right of a trader (in this case, Zipvit) to deduct input VAT due or paid by it on supplies of services to it by a supplier (in this case, Royal Mail), so far as those supplies are used for the trader’s own supplies of goods or services to an ultimate consumer.
Held: Question referred to the ECJ
Lord Hodge, Lady Black, Lord Briggs, Lord Sales, Lord Hamblen
[2020] UKSC 15
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2020 Jan 19 am Video, SC 2020 Jan 29 pm Video, SC 2020 Jan 30 am Video, SC 2020 Jan 30 pm Video
England and Wales
At UTTC – Zipvit Ltd v Revenue and Customs UTTC 27-Jun-2016
UTTC VALUE ADDED TAX – Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the . .
At FTTTx – Zipvit Ltd v Revenue and Customs FTTTx 3-Jul-2014
FTTTx VAT – supply of individually negotiated postal services treated by all parties as exempt from VAT – customer seeking to reclaim input VAT on supply from HMRC – whether services standard rated under . .
At CA – Zipvit Ltd v Revenue and Customs CA 29-Jun-2018
. .
SC Reference – Zipvit ECJ 13-Jan-2022
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply . .
SC (1) – Zipvit Ltd v Revenue and Customs (Respondent) (No 2) SC 11-May-2022
The court considered the right of a trader to deduct input VAT due or paid by it on supplies of services to it by a supplier (RM), so far as those supplies are used for the trader’s own supplies of goods or services to an ultimate consumer. Z used . .
Lists of cited by and citing cases may be incomplete.
Updated: 11 October 2022; Ref: scu.649487
‘Evasion’ means not paying when falling due – it does not import a requirement to establish a permanent intention.
Ind Summary 23-Jan-1995
England and Wales
Updated: 08 October 2022; Ref: scu.86521
VAT prosecutors should allege particular complaints if possible, not general.
Times 12-Mar-1996
Value Added Tax Act 1983 39(1) 39(2) 39(3)
England and Wales
Updated: 08 October 2022; Ref: scu.86376
VAT – Flat rate scheme – Was Commissioners’ decision to refuse permission to make a retrospective change in percentage reasonable – Under the circumstances – No – Appeal allowed
[2012] UKFTT 474 (TC)
England and Wales
Updated: 07 October 2022; Ref: scu.466023
ECJ Sixth VAT Directive – Articles 11A(1)(a), 17(5) and 19(1) – Organisation of games of bingo – Legal obligation to use part of the card price to pay winnings to players – Calculation of the basis of assessment
C-377/11, [2012] EUECJ C-377/11
European
Updated: 07 October 2022; Ref: scu.463230
UTTC VALUE ADDED TAX – margin scheme for second-hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal allowed
Morgan J
[2012] UKUT 90 (TCC)
First Council Directive on VAT, 67/227/EEC 2
England and Wales
Appeal from – Pendragon Plc and Others v Revenue and Customs FTTTx 31-Jul-2009
FTTTx VAT- financing involving sale of business – Abuse? No financing transaction as going concern which gave margin treatment – Appeal allowed . .
Appeal from – Pendragon Plc and Others v HM Revenue and Customs CA 23-Jul-2013
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour.
At UTTC – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.
Updated: 07 October 2022; Ref: scu.452895
UTTC VALUE ADDED TAX – exemptions – appellant engaged dental nurses and supplied them as temporary staff to dentists – whether appellant made supplies of staff or of medical treatment – supplies of staff – supplies standard-rated – appeal dismissed
[2012] UKUT B2 (TCC)
England and Wales
Updated: 07 October 2022; Ref: scu.452896
UTTC VALUE ADDED TAX – evidence of export – whether First-tier Tribunal applied correct legal test – despite incorrect statement, yes – whether tribunal’s findings of fact supported by evidence – yes – appeal dismissed
[2012] UKUT 106 (TCC)
England and Wales
Updated: 07 October 2022; Ref: scu.452894
ECJ Sixth VAT Directive – Persons liable to pay tax – Third party jointly and severally liable – Warehousing arrangements other than customs warehousing – Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods – Good faith or lack of fault or negligence of the warehouse-keeper
C-499/10, [2011] EUECJ C-499/10
Updated: 07 October 2022; Ref: scu.452819
VAT – ASSESSMENT – FLAT RATE SCHEME – The Respondents refused authorisation of flat rate scheme – Appellant continued to use flat rate scheme to compute his VAT liability – assessments raised to recover the excess VAT – Appellant contended refusal unreasonable – refusal based on Appellant’s poor compliance record – Tribunal jurisdiction limited to reasonableness of Respondents’ refusal – decision reasonable – Appeal dismissed
[2009] UKVAT V20929
England and Wales
Updated: 06 October 2022; Ref: scu.301723
Input tax recovery; no entitlement, assessment for repayment and interest paid; misdeclaration penalty mitigated by 55% appealed, appeal dismissed.
[2009] UKFTT 208 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.409025
FTTTx VALUE ADDED TAX – flat rate scheme – Appellant’s VAT liability greater under flat rate scheme than under standard VAT arrangements – application to withdraw retrospectively – application refused – reasonableness of HMRC decision – section 84(4ZA) VAT Act – appeal denied.
[2010] UKFTT 40 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.408905
FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 considered
INFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994
[2010] UKFTT 111 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.408955
VAT – partial exemption – special method – reg 102, Value added Tax regulations 1995 – whether proposed method fair and reasonable and more fair and reasonable than existing method
[2009] UKFTT 201 (TC), [2010] STI 1405
England and Wales
Updated: 06 October 2022; Ref: scu.409028
VALUE ADDED TAX – assessment – whether understatement of sales – penalty – Schedule 24 Finance Act 2007 – whether deliberate and concealed – quantum of VAT assessment and penalty assessment – appeal dismissed
[2014] UKFTT 422 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.526785
VAT – section 61 penalty – no dishonesty – appeal allowed.
[2014] UKFTT 532 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.526898
VAT – Late payment – Payment two days late – Director off sick -Previous defaults – Whether reasonable excuse – No – Appeal dismissed
[2014] UKFTT 284 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.525302
Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Radiation reflector strips installed in existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed- VATA 1994 Schedule 7A Group 2
[2012] UKFTT 606 (TC)
England and Wales
Updated: 06 October 2022; Ref: scu.466183
C-263/11, [2012] EUECJ C-263/11
European
Updated: 06 October 2022; Ref: scu.463242
FTTTX VAT – Regulation 34 VAT Regulations 1995 – whether Appellant could recover VAT deliberately overpaid in earlier period by adjusting subsequent returns without making voluntary disclosure – no – HMRC’s assessment also subject to time limits under Schedule 39 Finance Act 2008 – overpaid tax not recoverable
Connell TJ
[2012] UKFTT 155 (TC)
Updated: 05 October 2022; Ref: scu.451953
Value Added Tax – whether supplies for no consideration, alleged to be outside the course of the Appellant’s ordinary business activities, should occasion any denial of input tax – Appeal allowed
[2010] UKFTT 176 (TC), [2010] SFTD 757, [2010] STI 2549
England and Wales
Updated: 05 October 2022; Ref: scu.422167
VALUE ADDED TAX – partial exemption – estate agents – costs of newspaper advertising – whether wholly attributable to taxable supplies of selling houses or partially to exempt mortgage services – appeal allowed in principle
[2009] UKFTT 191 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409011
Input tax – claim for deduction of VAT in respect of goods and services supplied for premises used as office and domestic accommodation and partially used by directors – VAT Act 1994 Section 24(3) – Appeal allowed.
Input tax – claim for deduction of VAT in respect of relocation costs – whether goods and services supplied were for the purposes of the business – VAT Act 1994 Section 24(1) – Appeal allowed.
Whether indirect taxes such as VAT and direct taxes such as Income Tax should apply the same rules and tests in relation to reliefs and claims to deduction of tax – Appeal dismissed.
[2009] UKFTT 308 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409125
VAT – whether personnel working for police charities are employees of police authority – yes – whether services supplied by police authority to charity are a taxable supply – yes -appeal dismissed
[2009] UKFTT 188 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409013
Default Surcharge – insufficient cash to pay VAT by due date – Whether reasonable excuse – Yes – Appeal allowed – Value Added Tax Act 1994 sections 59 and 71
[2009] UKFTT 306 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409114
VAT – Notice of Assessment – Appellant contractor – underdeclaration of output tax revealed upon investigation – Notice of Assessment – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form – absence of receipts – absence of other proofs of payment – Appellant claims entitlement to input tax – Whether or not assessment made to best judgment -Value Added Tax Act 1994 s 24[6] – VAT Regulations 1995 Regs 13, 14[1] and 29[2] – appeal dismissed
[2009] UKFTT 310 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409127
Extension of time – Late appeal – Application for leave to appeal out of time
[2009] UKFTT 364 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409166
FTTTx VALUE ADDED TAX – educational institution entering into scheme for recovery of input tax – scheme conceded to be abusive – redefinition in accordance with Halifax principles – whether Commissioners required to undertake complete redefinition or taxpayer required to make claim for credit – VATA 1994 ss 73, 80 – taxpayer failing to make s 80 claim – complete redefinition required – appeal allowed.
[2009] UKFTT 180 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409007
VAT – INPUT TAX – Invalid VAT invoice – input tax claim denied whether HMRC exercised its discretion reasonably as to alternative evidence for input tax claim – Yes – Appeal dismissed
[2009] UKFTT 327 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.409121
FTTTx Value Added Tax – whether the Appellant rendered one composite service, or two or more distinct services – whether the service, if one composite service, was of medical services – whether the Appellant company was treated, by Note 2 to Group 9 of Schedule 5 to VAT Act 1994, as being amongst the category of persons whose medical services might rank as exempt services – complaints about misdirection by HMRC officers – Appeal allowed
[2010] UKFTT 123 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.408963
FTTTx Value Added Tax – Repayment supplement – VATA 1994 s.79 – Period between submission of return and repayment exceeding 30 days – Whether supplement due – Commissioners stated believed Appellant not involved in fraud – At time Commissioners wrongly believed any participant in a fraudulent chain could not reclaim input tax because no economic activity – Whether that belief showed that Commissioners’ enquiries not reasonable – appeal dismissed.
[2010] UKFTT 105 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.408964
VALUE ADDED TAX – PARTIAL EXEMPTION – Input tax recovered on purchase of land and buildings which were used for making of taxable and exempt supplies – did the attribution of input tax under the standard method reflect the use to which the land and buildings were put – No – did the standard method over-ride apply – Yes – did a method of attribution based upon site area provide a fair and reasonable proxy for use – Yes – Appeal dismissed
[2010] UKFTT 33 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.408889
DEFAULT SURCHARGE – whether caused shortage of funds – yes – appeal dismissed
[2009] UKVAT V20939
England and Wales
Updated: 05 October 2022; Ref: scu.301714
reasonable excuse appeal
[2009] UKVAT V20919
England and Wales
Updated: 05 October 2022; Ref: scu.301713
VAT – (1) HMRC barred from taking part in appeal against denial of input tax credit on purchases – need to prove underlying supply in order to claim input tax – decisions in Mahageben and Stroy trans considered – barring order set aside – (2) HMRC not barred from taking part in appeal against denial of zero-rating – need for sufficient evidence of export in order to obtain zero-rating – Teleos considered – appeal against decision not to bar dismissed.
[2019] UKUT 405 (TCC)
England and Wales
Updated: 05 October 2022; Ref: scu.646063
JUDICIAL REVIEW – HMRC and taxpayer agreeing method for determining proportion of taxpayer’s supplies that were standard-rated – HMRC exercise power to withdraw method – whether taxpayer had a legitimate expectation that arrangement would continue – permission to bring judicial review refused.
[2019] UKUT 407 (TCC)
England and Wales
Updated: 05 October 2022; Ref: scu.646064
VAT – whether supplies of loan administration services made by appellant to a bank are exempt – Article 135(1)(d) PVD – Items 1 and 8 Group 5 Schedule 9 VATA – whether loan accounts are current accounts – whether services are transactions concerning payments or transfers – whether services are debt collection – appeal dismissed.
[2019] UKUT 340 (TCC)
England and Wales
Updated: 05 October 2022; Ref: scu.646062
Procedure – VAT – information notices under Schedule 36 Finance Act 2008 – application to suspend effect of decision to confirm notices – intention to apply for judicial review of original decision – application allowed
[2014] UKFTT 495 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.526894
VAT – estimated assessments – s 73 VATA 1994 – best judgment – 64% suppression of takings estimated-available evidence – hidden till records – penalties based on dishonesty – Held – HMRC exercised best judgment- no other basis on which better assessment could be made – appeal dismissed – penalties upheld.
[2014] UKFTT 431 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.526823
VAT – the respondents’ discovery assessment in the sum of pounds 28,180.17 arising from a fleming motor margin claim of pounds 239,277 VAT and pounds 430,282 statutory interest and totalling pounds 665,849 received by the appellant – the respondents did not accept that there had been any car sales in the year 1990 as originally agreed – the appellant alleged that it was running down its stock in that year – no evidence of such car sales – case dismissed.
[2014] UKFTT 324 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525390
VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – whether time-to-pay agreements in place – whether disproportionate penalty – appeal dismissed
[2014] UKFTT 323 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525372
VAT default surcharge – VAT paid to agent for onward transmission to HMRC -paid five days late – whether reasonable excuse – no – whether surcharge disproportionate – no – appeal dismissed
[2014] UKFTT 386 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525381
VAT – Default Surcharge – Reasonable Excuse – Section 71 (A) VAT Act 1994 – Reasonable Excuse Not Accepted – Appeal Dismissed
[2014] UKFTT B2 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525379
VAT – DEFAULT SURCHARGE – whether a reasonable excuse – appeal dismissed
[2014] UKFTT 343 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525380
Value added tax – default penalty surcharge for late payment – whether there was a reasonable excuse for late payment – no – appeal refused
[2014] UKFTT 328 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525368
VAT – Default Surcharge – Section 83(n) VAT Act 1994 – whether there were late payments of VAT – whether there was reasonable excuse if payments were late – appeal dismissed
[2014] UKFTT 389 (TC)
England and Wales
Updated: 05 October 2022; Ref: scu.525328
ECJ Sixth VAT Directive – Right to deduct input tax – Limitation – Use of goods forming part of the assets of a business for the private use of the taxable person – Fiscal treatment of private use of goods that are assets of the business.
Lenaerts P
C-594/10, [2012] EUECJ C-594/10
Updated: 05 October 2022; Ref: scu.451699
ECJ Taxation – Sixth VAT Directive – Deduction of input tax – Article 17(2) and (5) and Article 19 – ‘Subsidies’ used for the purchase of goods and services – Restriction of the right to deduct
Prechai P
C-25/11, [2012] EUECJ C-25/11
European
Updated: 05 October 2022; Ref: scu.451700
FTTTx CUSTOMS DUTIES – tariff classification – post-clearance demand note in sum of andpound;427,903.36 and VAT of andpound;70,028.26 – amino acid premixes imported from USA – whether to be classified as medicaments (Chapter 30) or food preparations (Chapter 21) – product to be classified under Chapter 30 as medicaments.
[2012] UKFTT 134 (TC)
Updated: 05 October 2022; Ref: scu.451989
FTTTx VAT – late payment – s 59(7) VATA 1994 – default surcharge – Appellant claimed VAT payments made on time and that he had not received notice of default or notice of default surcharges – whether reasonable excuse – no
[2012] UKFTT 154 (TC)
Updated: 05 October 2022; Ref: scu.451997
VAT – assessment – penalty (S 60 VAT Act) – appeals dismissed.
[2009] UKFTT 216 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409035
VAT – private use of cars by employees of motor dealer – market value direction Schedule 6 paragraph 1A VAT Act – effect of pre-payment occurring before enactment of power to direct – direction limited to periods after enactment – time of supply – appeal dismissed.
[2009] UKFTT 215 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409029
REQUIREMENT FOR SECURITY – Notice of requirement for security for tax – Whether material not referred to by Commissioners in making decision – Whether decision would inevitably have been the same – Appeal allowed – VAT Act 1994 Sch 11 para 4(2)(a)]
[2009] UKFTT 251 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409046
VAT – ZERO – RATING – Forty seven supplies of goods to a trader in Spain – the supplies formed part of a scheme of tax avoidance – Appellant did not know about the tax avoidance — No persuasive evidence that the goods left the UK — No commercial documentation evidencing removal (some of which were forgeries) — Appellant did not take every precaution reasonably required in respect of the forty three supplies in quarters 03/06, 06/06, and 09/06. — Appellant took every precaution reasonably required in respect of the four supplies in quarters 06/05 and 12/05 — Appeal allowed in part
[2009] UKFTT 304 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409113
Value Added Tax – Input tax – Whether fraud – Whether MTIC fraud – Both Appellants dealers in computer chips – Blue Sphere Global Ltd and Red 12 Ltd considered – Whether evidence of circularity of funds must be linked to circularity of goods – Whether possible to infer importation from EU – Appeals dismissed
[2009] UKFTT 372 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409161
Value Added Tax – Under-declaration of Output Tax – whether additional assessment made to best of judgement – whether under-declaration made dishonestly – Sections 60, 73 and 77 VATA 1994 – Appeal refused.
[2009] UKFTT 300 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409120
VAT – Three year cap – s 80 VATA – out of time on the facts – Appeal dismissed
[2010] UKFTT 144 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.408985
Value Added Tax – Input Tax – Disallowance of input tax – MITC fraud – Whether fraudulent tax loss – Yes – Whether Appellant knew or should have known – Yes – Whether Appellant allowed to recover input tax – No – Appeal dismissed
[2009] UKFTT 182 (TC)
England and Wales
Updated: 04 October 2022; Ref: scu.409004