The applicant sought to challenge a decision of the respondent not to charge a US competitor trading within the UK to VAT. They complained that the decision had been affected by irrelevant considerations.
Held: A supplier making supplies from outside the UK, is not bound to account for VAT on that supply of services to a UK consumer, except in the supply of telecom services from outside the United Kingdom. Here the letter announcing the decision was not a formal record of decision, but rather explanatory. A proper assessment of the relevant issues appeared to have taken place. The decision not to charge AOL to VAT gave them a substantial competitive advantage, but the commissioners were sensible to allow for forthcoming changes which would remove that advantage. Had it been necessary to make a finding, the court would also have disputed the claimant’s standing to make the complaint.
Evans-Lombe J
[2003] EWHC 2736 (Admin)
Bailii
England and Wales
Citing:
Distinguished – Regina v Westminster City Council Ex Parte Ermakov CA 14-Nov-1995
The applicant, having moved here from Greece, applied for emergency housing. The Council received no reply to its requests for corroboration sent to Greece. Housing was refused, but the officer later suggested that the real reason was that the . .
These lists may be incomplete.
Updated: 15 July 2021; Ref: scu.188497
