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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: 1997 To: 1997

This page lists 37 cases, and was prepared on 02 April 2018.

 
Regina v HM Customs and Excise, ex parte Littlewoods Home Shopping [1997] EWHC Admin 5
13 Jan 1997
Admn

VAT

1 Cites

1 Citers

[ Bailii ]
 
British United Provident Association Limited v Commissioners of Customs and Excise; etc [1997] EWHC Admin 52; [1997] STC 445
23 Jan 1997
Admn
Millett L.J
VAT
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an 'integral part' of the other, or is 'ancillary' or 'incidental' to the other; or (in the decisions of the Court of Justice) whether the two elements are 'physically and economically dissociable.' This, however, merely replaces one question with another. In order to answer this further question, the court must consider 'what is the true and substantial nature of the consideration given for the payment'. There are, however, limits to this process. Where supplies are made by different suppliers, they cannot be fused together to make a single supply; and it is probably only in relatively simple transactions that the reduction of multiple to single supplies is appropriate.
1 Cites

1 Citers


 
Commissioners of Customs and Excise v Civil Service Motoring Association Ltd [1997] EWHC Admin 67
24 Jan 1997
Admn

VAT

1 Cites

1 Citers

[ Bailii ]
 
Commissioners of Customs and Excise v British Telecommunications Plc [1997] EWHC Admin 105
5 Feb 1997
Admn

VAT

1 Cites

1 Citers

[ Bailii ]
 
Finanzamt Augsburg-Stadt v Marktgemeinde Welden C-247/95; [1997] EUECJ C-247/95
6 Feb 1997
ECJ

European, VAT
ECJ (Judgment) Tax provisions - Harmonization of laws - Turnover taxes - Common system of value added tax - Taxable persons - Bodies governed by public law - Activities in the exercise of public authority not taxable - Definition - Option for Member States to include activities exempted by virtue of Article 13 of the Sixth Directive, irrespective of the manner of their performance
(Council Directive 77/388, Art. 4(5), fourth subpara.)
The fourth subparagraph of Article 4(5) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as permitting Member States to consider that the activities listed in Article 13 of the directive are carried out by bodies governed by publi
[ Bailii ]
 
Commissioners of Customs and Excise v British United Provident Association Ltd; Etc Times, 11 February 1997
11 Feb 1997
CA

VAT
Supply of prescription drugs is zero-rated allowing recoupment of input tax.
Value Added Tax Act 1983

 
Harnas and Helm Cv v Staatssecretaris Van Financien Times, 13 February 1997; [1997] EUECJ C-80/95
13 Feb 1997
ECJ

VAT
Mere holding of financial bonds is not economic activity attracting VAT.
[ Bailii ]
 
Commissioners of Customs and Excise v Westmorland Motorway [1997] EWHC Admin 171; [1997] STC 400
21 Feb 1997
Admn
Lightman J
VAT

Value Added Tax Act 1983
1 Citers


 
Commissioners of Customs and Excise v DFD A/S Times, 24 February 1997; C-260/95; [1997] EUECJ C-260/95
24 Feb 1997
ECJ

VAT, European
ECJ Article 26(2) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that, where a tour operator established in one Member State provides services to travellers through the intermediary of a company operating as an agent in another Member State, VAT is payable on those services in the latter State if that company, which acts as a mere auxiliary organ of the tour operator, has the human and technical resources characteristic of a fixed establishment. Although the place where a supplier's business is established is the main fiscal point of reference, that reference would not lead to a rational result in that it takes no account of the actual place where the tours are marketed. On the other hand, the alternative approach of levying tax at the place of the fixed establishment from which those services are supplied, because it takes account of the possible diversification of travel agents' activities in different places within the Community and avoids the distortions of competition which might arise from reliance on the place where the supplier has established his business, in that undertakings trading in a Member State might be encouraged to establish their businesses in a Member State in which the services in question were exempted, is based on the actual economic situation, which constitutes a fundamental criterion for the application of the common system of value added tax.
[ Bailii ]
 
Commissioners of Customs and Excise v Help the Aged Times, 19 March 1997; Times, 04 March 1997
4 Mar 1997
ChD

VAT
Minibus for wheelchairs adaptable for normal seats remained zero-rated.
Value Added Tax Act 1994 Sch 8 Grp 15

 
Commissioners of Customs and Excise v Westmoreland Motorway Services Ltd Gazette, 05 March 1997; Times, 04 March 1997
5 Mar 1997
ChD

VAT
VAT is payable on the value of free meals, assessed at the cost impliedly accepted by the parties.

 
Jubilee Hall Recreation Centre Limited v Commissioners of Customs and Excise [1997] EWHC Admin 231
6 Mar 1997
Admn
Lightman J
VAT, Construction

[ Bailii ]
 
Jubilee Hall Recreation Centre Ltd v Commissioners of Customs and Excise Gazette, 03 April 1997; Times, 28 March 1997
28 Mar 1997
QBD

VAT
The 'Local Community' exemption applied to a village hall despite there being sales from the hall from time to time.
Value Added Tax Act 1994 Sch 8 Grp5 4(b)

 
Rosgill Group Ltd v Commissioners of Customs and Excise Times, 30 April 1997; [1997] EWCA Civ 1502
23 Apr 1997
CA
Hobhouse LJ
VAT
A party hostess had been allowed to buy for £20.76 a blouse with a catalogue price of £27.99. Held: The monetary equivalent of the consideration for the hostess's services in arranging the party was the difference £7.23: "The second question involved the value of the barter element in the supply of the blouse. The value is that which the parties put on it, attributed to it, in the actual transaction between them. It is not a valuation exercise but simply the giving of an answer to a factual question, which is normally a simple exercise. In the present case the answer is provided by the parties' own documentation". VAT was payable on full price despite discount to 'party plan' agent selling others
Value Added Tax Act 1983 10(2)
1 Cites

1 Citers

[ Bailii ]
 
Regina v BMW (Gb) Limited Commissioners for Customs and Excise [1997] EWHC Admin 405
24 Apr 1997
Admn

VAT

[ Bailii ]
 
Institute of Chartered Accountants v H M Customs and Excise Times, 19 May 1997; Gazette, 25 June 1997; [1997] EWCA Civ 1705; [1997] EWCA Civ 1706
15 May 1997
CA

VAT
The regulation of a profession is not an economic activity requiring or allowing the regulatory body to charge VAT on membership subscriptions.
Value Added Tax Act 1994 4
[ Bailii ] - [ Bailii ]
 
Finanzamt Bergisch Gladbach v Skripalle C-63/96; [1997] EUECJ C-63/96
29 May 1997
ECJ

VAT
(Judgment) The special measures for derogation which the Member States may introduce, pursuant to Article 27 of the Sixth Council Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes, in order to prevent tax evasion or avoidance must be strictly interpreted and may not derogate from the basis for charging value added tax laid down in Article 11 of the Sixth Directive except within the limits strictly necessary for achieving that aim.
Consequently, despite an authorization given by the Council to the Member State concerned pursuant to Article 27, national rules which, in the case of supplies for consideration made between associated persons, in particular as regards rental of property, take as the minimum basis of assessment the full cost of the services supplied, as defined in Article 11A(1)(c) of the Directive, although the agreed consideration, while less than the minimum basis of assessment, represents the market rate, are not covered by Article 27 of the Directive.
[ Bailii ]
 
Commissioners of Customs and Excise v Svenska International Plc Times, 03 July 1997; [1997] EWCA Civ 1793
5 Jun 1997
CA

VAT
Rules for recovery of input tax on subsidiary business for exempt supplies to be read as a whole.
Value Added Tax (General) Regulations 1985 (1985 No 886) Reg 34
1 Cites

1 Citers

[ Bailii ]
 
Regina v Commissioners of Customs and Excise and Another, Ex Parte X Ltd and Others Times, 12 June 1997
12 Jun 1997
QBD

VAT
The law under which the Commissioners of Customs and Excise VAT search warrants are exercised is valid.
Value Added Tax Act 1994

 
TC Harrison and Group Limited v Commissioners of Customs and Excise Royscot Leasing Limited and Another v Commissioners of Customs and Excise Allied Domecq Plc v Commissioner of Customs and Excise [1997] EWCA Civ 1952
24 Jun 1997
CA

VAT

[ Bailii ]
 
Regina v Commissioners of Customs and Excise Ex Parte Kilroy Television Co Ltd Times, 30 June 1997
30 Jun 1997
QBD

VAT
VAT reclaim on drinks for entertainment of studio audience for TV show were not business entertainment and allowable.
Value Added Tax Act 1994 25(2)

 
Customs and Excise v Invicta Poultry Ltd and Fareway Trading Co Ltd; Same v Direct Bargain Supplies Ltd Times, 29 July 1997; Gazette, 16 July 1997; [1997] EWHC Admin 614
2 Jul 1997
Admn

VAT, VAT, Customs and Excise
Import duty underpaid for Customs error is recoverable unless the mistake was undiscoverable by the trader acting in good faith.
Council Regulation 2913/92 (OJ 1992 L302/1)
[ Bailii ]
 
Customs and Excise v Invicta Poultry Ltd and Fareway Trading Co Ltd; Same v Direct Bargain Supplies Ltd Times, 29 July 1997; Gazette, 16 July 1997; [1997] EWHC Admin 614
2 Jul 1997
Admn

VAT, VAT, Customs and Excise
Import duty underpaid for Customs error is recoverable unless the mistake was undiscoverable by the trader acting in good faith.
Council Regulation 2913/92 (OJ 1992 L302/1)
[ Bailii ]
 
Goldsmiths (Jewellers) v Commissioners of Customs and Excise C-330/95; [1997] EUECJ C-330/95; [1997] ECR I-3801
3 Jul 1997
ECJ

VAT
ECJ The derogation provided for in the second subparagraph of Article 11C(1) of the Sixth Directive 77/388 does not authorize a Member State which enacts provisions for the refund of VAT in the case of total or partial non-payment of the consideration to refuse that refund where the unpaid consideration is in kind, when it permits a refund where the consideration is expressed in money.
On the one hand, since such provisions alter the taxable amount in a manner which goes beyond what is strictly necessary in order to avoid the risk of tax evasion, they cannot be justified by the aim of preventing such a risk. On the other hand, those provisions lead to discrimination against transactions in which consideration is paid in kind as compared with those in which the consideration is expressed in money, by discouraging traders from entering into barter contracts, when the two situations, which are economically and commercially speaking identical, are treated in the same way by the Sixth Directive.
1 Citers

[ Bailii ]

 
 Commissioners of Customs and Excise v Redrow Group Plc; CA 3-Jul-1997 - Times, 03 July 1997

 
 Regina v Hammond; CACD 15-Jul-1997 - Times, 15 July 1997
 
ARO Lease v Inspecteur der Belastingdienst Grote Ondernemingen te Amsterdam [1997] BVC 547; [1997] ECR I-4383; [1997] BTC 5433; C-190/95; [1997] EUECJ C-190/95; [1997] CEC 1082; [1997] STC 1272
17 Jul 1997
ECJ

European, VAT
ECJ Sixth VAT Directive - Leasing company supplying passenger cars - Place where the supplier has established its business - Fixed establishment
[ Bailii ]
 
von Hoffmann v Finanzamt Trier Times, 10 November 1997; C-145/96; [1997] EUECJ C-145/96; [1997] All ER (EC) 85; [1998] 1 CMLR 99
16 Sep 1997
ECJ

VAT, European
An arbitrator's services are not those of a lawyer for the purposes of determining the place of supply of service for VAT purposes.
ECJ Sixth VAT Directive - Interpretation of Article 9(2)(e), third indent - Services of an arbitrator - Place where services are supplied.
1 Citers

[ Bailii ]
 
Richard Burrell v Commissioners of Customs and Excise [1997] EWHC Admin 899
20 Oct 1997
Admn

VAT

[ Bailii ]
 
Pegasus Birds Ltd v Customs and Excise Unreported 22 Oct 1997
22 Oct 1997
VDT

VAT
The taxpayer asserted that the Commissioner's assessment to VAT were out of time and had not been made to the inspector's 'best judgment'.
1 Citers


 
Finanzamt Osna-Bruck-Land v Langhurst Times, 20 November 1997; C-141/96; [1997] EUECJ C-141/96
20 Nov 1997
ECJ

VAT
Credit note can be used as evidence of VAT invoice.
[ Bailii ]
 
The Commissioners Of Customs And Excise v The Civil Service Motor Association CA Civ 2809
25 Nov 1997
CA

VAT

[ Bailii ]
 
Julius Fillibeck Sohne Gmbh and Co Kg v Finanzamt Neustadt Times, 27 November 1997
27 Nov 1997
ECJ

VAT, Employment
Transport which was provided to a company's workers in order to get to employment and where there was no real connection between the transport and the type of work was not a vatable supply.
Council Directive 77/388/EEC

 
Reiseburo Binder Gmbh v Finanzamt Stuutgart-Korperscvhaften Times, 27 November 1997
27 Nov 1997
ECJ

VAT, European
VAT on transport allocated where journey over several states was by the proportions of distance travelled within each state.
ECTreaty Art 177

 
Commissioners of Customs and Excise v Civil Service Motoring Association Times, 10 December 1997; [1998] STC 111
10 Dec 1997
CA

VAT
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement.
Value Added Tax Act 1983 Sch 6 Group 5
1 Cites

1 Citers


 
Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research and Development NV (BRD) (C-401/95), Sanders BVBA (C-47/96) vBelgian State C-47/96; [1997] EUECJ C-47/96; [1998[ STC 126; [1997] ECR-1 7281
18 Dec 1997
ECJ

European, VAT
Sixth Directive (77/388/EEC) - Scope - Right to deduction of VAT - Retention of balance of VAT due - Principle of proportionality
1 Citers

[ Bailii ]
 
Garage Molenheide and others v Belgische Staat C-286/94; [1997] EUECJ C-286/94; [1998] STC 126
18 Dec 1997
ECJ

European, VAT
ECJ Scope of directive - Right to deduction of VAT - Retention of balance of VAT due - Principle of proportionality.
Sixth Directive 77/388/EEC
1 Citers

[ Bailii ]
 
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