swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
VAT - From: 1994 To: 1994
This page lists 30 cases, and was prepared on 02 April 2018.
Shuttleworth and Co v Commissioners of Customs and Excise Lon/94/986A
1994
VAT, Legal Professions
The transfer of funds by a solicitor was part of the overall conveyancing service provided by a solicitor to his client. Therefore, a telegraphic transfer fee could not for VAT purposes, be treated as a disbursement in the solicitor's bill to his client.
House (T/A P and J Autos) v Commissioners of Customs and Excise Ind Summary, 10 January 1994; Times, 07 January 1994
7 Jan 1994
QBD
VAT
A VAT assessment issued by the Commissioners may cover several periods if the figures are calculable.
1 Citers
Customs and Excise Commissioners v Rosner Times, 10 January 1994
10 Jan 1994
QBD
VAT
VAT on legal expenses recoverable where nexus between business and matter.
Customs and Excise Commissioners v Rosner Ind Summary, 10 January 1994
10 Jan 1994
QBD
VAT
VAT deductible for legal expenses in criminal case if sufficient nexus.
Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise Times, 02 February 1994
2 Feb 1994
QBD
VAT, Judicial Review
The Commissioner's exercise of their powers to impose a discretionary surcharge was not appeallable. An applicant wanting to challenge a surcharge should use a judicial review.
Customs and Excise Commissioners v Peninsular and Oriental Navigation Co Ind Summary, 07 February 1994
7 Feb 1994
CA
VAT
Credit claimed before due quarter, but not in due - not serious misdeclaration.
Commissioners of Customs and Excise v P and O Steam Navigation Company Times, 08 February 1994
8 Feb 1994
CA
VAT
An error in a VAT return which was corrected on the next quarter's return was not a 'serious misdeclaration' justifying penalty as such.
Regina v Ryan (Edmund Joseph), Regina v Ryan (James Joseph) Etc Times, 24 February 1994; Ind Summary, 28 February 1994
24 Feb 1994
CA
VAT
VAT which had been imposed by UK on gaming machines was compatible with the EC Directive.
Commissioners of Customs and Excise v Nomura Property Management Services Ltd Times, 22 March 1994; Ind Summary, 21 March 1994
21 Mar 1994
QBD
VAT
A patent error did not nullify a VAT return, and a serious mis-declaration existed despite the fact that a correction had been filed before a penalty notice was issued, and the penalty notice remained valid and appropriate.
Customs and Excise Commissioners v Le Rifiji Ltd Ind Summary, 21 March 1994
21 Mar 1994
CA
VAT
CA may impose own style of costs conditions when granting leave to appeal.
Tolsma v Inspecteur De Omzebelasting Leeuwarden Times, 29 March 1994; [1994] ECR 1-743; C-16/93; [1994] EUECJ C-16/93
29 Mar 1994
ECJ
VAT
An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.
1 Citers
[ Bailii ]
B J Rice and Associates v Customs and Excise Commissioners Ind Summary, 18 April 1994
18 Apr 1994
QBD
VAT
Time of supply on continuous service on invoice or payment- even after registrar.
1 Cites
1 Citers
Durham Mineworkers' Home Association v Commissioners of Customs and Excise Ind Summary, 24 April 1994
24 Apr 1994
QBD
VAT
Sharing of premises by charities was not a supply by one to other.
Ridgeons Bulk Ltd v Customs and Excise Commissioners Ind Summary, 24 April 1994
24 Apr 1994
QBD
VAT
Commissioners were wrong to assess output tax by amendment since deprived Taxpayer of appeal.
H J Glawe Spiel- und Unterhaltungsgerate Aufstellungsgesellschaft mbH and Co KG v Finanzamt Hamburg-Barmbek-Uhlenhorst C-38/93; [1994] STC 543; [1994] EUECJ C-38/93
5 May 1994
ECJ
Advocate General Jacob
European, VAT
Europa The taxable amount in respect of a provision of services within the meaning of Article 11 A(1)(a) of the Sixth Directive 77/388 consists of the consideration actually received in return for the service provided. In the case of gaming machines offering a chance of winning (slot machines) which, pursuant to mandatory statutory requirements, are set in such a way that they pay out as winnings a certain percentage of the stakes inserted, the consideration actually received by the operator in return for making the machines available consists only of the proportion of the stakes which he can actually take for himself. Consequently, the aforementioned provision must be interpreted as meaning that the taxable amount in respect of such machines does not include the statutorily prescribed proportion of the total stakes inserted which corresponds to the winnings paid out to the players.
"The consideration actually received by the operator in return for making the machines available consist only of the proportion of the stakes which he can actually take for himself." This was the commercial reality and was consistent with the aim of the Directive to tax the turnover which a trader "earns from his supplies of his goods and services".
1 Citers
[ Bailii ]
Fine Art Developments Plc v Commissioners of Customs and Excise Times, 01 June 1994; Independent, 03 June 1994
1 Jun 1994
CA
VAT
VAT was to be charged on the price as sold to unregistered agents, not on the open market value of goods.
Empire Stores v Commissioners of Customs and Excise Times, 08 July 1994; C-33/93; [1994] ECR - I 2329; [1994] EUECJ C-33/93
2 Jun 1994
ECJ
European, VAT
A retail mail-order supplier, had run two promotions, a 'self-introduction' scheme and a 'introduce a friend' scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to receive, without payment, a household item (such as a toaster, a kettle or an iron) chosen from a list. These were not items in the Empire Stores catalogue and so they did not have a normal retail price. Held: The fact that the items did not have a normal retail price was an essential distinction from Naturally Yours Cosmetics: "Where that value is not a sum of money agreed between the parties, it must, in order to be subjective, be the value which the recipient of the services constituting the consideration for the supply of goods attributes to the services which he is seeking to obtain and must correspond to the amount which he is prepared to spend for that purpose. Where, as here, the supply of goods is involved, that value can only be the price which the supplier has paid for the article which he is supplying without extra charge in consideration of the services in question". Gifts to the introducers were vatable at the cost and not at the value to the donee even though consideration had been given.
1 Cites
1 Citers
[ Bailii ]
Thorn EMI Plc v Customs and Excise Commissioners Ind Summary, 20 June 1994
20 Jun 1994
QBD
VAT
Supplies for mixed business entertainment and other uses are to be apportioned.
1 Citers
Commissioners of Customs and Excise v Lewis Times, 22 June 1994
22 Jun 1994
QBD
VAT
Tribunal may consider potential uses to see if 'existing' building.
Value Added Tax Act 1983 Sch5
Commissioners of Customs and Excise v Trinity Factoring Services Ltd Times, 30 June 1994
30 Jun 1994
OHCS
VAT
Lease was VATable where for parking without explicit use designation.
Rayner and Keeler Ltd v Customs and Excise Commissioner Ind Summary, 11 July 1994
11 Jul 1994
QBD
VAT
Complex contract for shop fitting is for multiple supplies not just shop fitting.
Customs and Excise Commissioners v Lewis Ind Summary, 11 July 1994
11 Jul 1994
QBD
VAT
Whether new building incorporating parts of old is conversion is one of fact.
Commissioners of Customs and Excise v Robert Gordon's College Times, 06 September 1994
6 Sep 1994
ChD
VAT
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities.
1 Cites
1 Citers
Primback Ltd v Customs and Excise Commissioners Ind Summary, 12 September 1994
12 Sep 1994
QBD
VAT
An undisclosed discount for interest free credit given by a retailer was not allowable, and VAT was payable on the full amount.
1 Citers
Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise Ind Summary, 24 October 1994; [1995] STC 279
24 Oct 1994
CA
VAT
The Commissioners' general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement.
1 Cites
1 Citers
Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise Ind Summary, 24 October 1994; Times, 31 October 1994
31 Oct 1994
QBD
VAT
Trustees of flats were liable to VAT on maintenance staff wages. The provision of their services was not an exempt supply.
1 Citers
Feehan v Commissioners of Customs and Excise Times, 11 November 1994; Ind Summary, 19 December 1994
11 Nov 1994
QBD
VAT
Video slot machine takings were taxable net of payouts made even if via bar staff.
Regina v Dealy; CACD 13-Dec-1994 - Times, 13 December 1994; [1995] STC 217
Customs and Excise Commissioners v Le Rififi Ltd Times, 14 December 1994; Gazette, 15 February 1995
14 Dec 1994
CA
VAT, Limitation
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances.
Finance Act 1985 22(1)
1 Cites
Regina v Dealy Gazette, 16 December 1994
16 Dec 1994
CACD
VAT, Crime
The offence of VAT evasion can be proved without the need to show an intent to make a permanent default.
Value Added Tax Act 1983 3991)
