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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: 2002 To: 2002

This page lists 55 cases, and was prepared on 02 April 2018.


 
 Regina (on the application of Bond House Systems Limited) v Commissioners of Customs and Excise; Admn 2002 - [2002] EWHC 2134
 
Tesco plc v Commissioners of Customs and Excise [2002] STC 1332
2002
ChD
Ferris J
VAT

1 Citers



 
 Commissioners of Customs and Excise v Hartwell Plc; QBD 2002 - [2002] STC 22
 
United Utilities Plc v Commissioners of Customs and Excise [2003] STC 223; [2002] EWHC 2811 (Ch)
2002
ChD
Ferris J
VAT
Agents supplied facilities used for a telephone betting company. The services did not include the taking of any money or the settling of odds or otherwise. Held: The services were not exempt.
1 Cites

1 Citers


 
Doctor Beynon and Partners v Commissioners of Customs and Excise [2002] EWHC 518 Ch
2002
ChD
Lawrence Collins J
VAT, Health Professions

1 Citers


 
International Correspondence Schools Limited v Commissioners of Customs and Excise (2002) VAT Decision 17622
2002
VDT

VAT, Education

1 Citers


 
Metropol Treuhand WirtschaftstreuhandgmbH v Finanzlandesdirektion fur Steiermark C-409/99; [2002] EUECJ C-409/99
8 Jan 2002
ECJ

European, VAT
ECJ Sixth VAT Directive - Article 17(6) and (7) - Right to deduct input VAT - Exclusions provided for under national laws at the date of entry into force of the directive - Exclusions for cyclical economic reasons - Consultation of the Advisory Committee on value added tax.
[ Bailii ]
 
Capital One Developments Ltd v Commissioners of Customs and Excise Times, 19 February 2002; Gazette, 14 March 2002; [2002] STC 479
4 Feb 2002
ChD
Mr Justice Neuberger
Civil Procedure Rules, VAT
The company sought repayment of some 8 million pounds overpaid VAT from the Commissioners. That claim was yet to be determined, but the company sough an order for interim payments, on the basis that it could repay if necessary. Held: Whilst such an order might be made, it would require exceptional circumstances. The claim was disputed, and none such existed here. The applicant might better have proceeded by way of judicial review than an application for an injunction.
Civil Procedure Rules 25.1
1 Citers


 
The Commissioners of Customs and Excise v Robert and Julie Polok Gazette, 11 April 2002; [2002] EWHC 156 (CH)
19 Feb 2002
ChD
Justice Jacob
VAT
The respondents were engaged in procuring sex for others. The appellants sought to make them subject to VAT. The Tribunal had concluded that the respondents' business was unlawful and was outside the VAT scheme altogether. Not all the respondent's business would be unlawful. Held: The Sixth Directive purposes harmonisation of VAT, on the principle of fiscal neutrality. That precludes a generalised differentiation between lawful and unlawful transactions, except where, because of the special characteristics of certain products, all competition between a lawful economic sector and an unlawful sector is precluded. That had been ignored by the Tribunal. Illegal trading activity could be liable to VAT. Where there was competition between lawful and unlawful trades, for example with counterfeit goods, it would create an advantage to the criminal to exempt them from VAT. Appeal allowed.
Sixth Directive of 17th May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (17/288/EEC)

 
The Royal Bank of Scotland Group Plc v Decision of the Vat and Duties Tribunal [2002] ScotCS 54
26 Feb 2002
IHCS
Lord Coulsfield and Lord Justice Clerk and Lord Sutherland
Scotland, VAT

[ ScotC ] - [ Bailii ]
 
Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case Times, 11 April 2002; C-267/00; [2002] EUECJ C-174/00; [2002] EUECJ C-267/00; C-174/00; [2002] QB 1252; [2002] QB 1272; [2002] STC 521; [2002] ECR I-3353; [2002] ECR I-3293; [2001] EUECJ C-267/00
21 Mar 2002
ECJ
P. Jann, President of Chamber and Judges S. von Bahr and C. W. A. Timmermans Advocate General F. G. Jacobs
European, VAT
The bodies sought exemption from certain elements of VAT as 'non-profit' making or 'voluntary' bodies. Their activities included trading activities, but they did not set out to make a profit overall. Held: For certain exemptions, the term "non-profit-making" refers to financial advantages for the members of an organisation, and not to end of year surpluses. The term "managed and administered on an essentially voluntary basis" regarded directorship functions, such as the taking of central decisions and higher supervision, and not to the mere executing of decisions.
Europa Sixth VAT Directive - Article 13A(2)(a), second indent - Exempt transactions - Bodies managed and administered on a voluntary basis.
Council Directive 77/388/EEC 13(A)
1 Cites

1 Citers

[ Bailii ] - [ Bailii ] - [ Bailii ]
 
In re Jackson [2002] EWCA Civ 562
15 Apr 2002
CA

VAT, Criminal Practice
Appeal against an order refusing to vary a restraint and disclosure order made under the Criminal Justice Act 1988 by the deletion of a paragraph from it. The restraint order was made in the usual form on application and undertakings by HM Customs and Excise, on the basis that the appellant was involved in laundering proceeds of crime, more particularly, substantial VAT fraud.
Criminal Justice Act 1988
[ Bailii ]
 
Commissioners for Customs and Excise v Upton Times, 27 May 2002; Gazette, 30 May 2002; [2002] EWCA Civ 520
18 Apr 2002
CA

VAT
The taxpayer bought a car for her business and sought to set off the input tax. Held: In order to be able to set off input tax in this way, it had to be his intention at the time when it was purchased, to use the vehicle exclusively for business purposes. In this case on the purchase, it had been insured also for private use, and that intention could not be established. The actual use made did not retrieve the situation.
VAT (Input Tax) Order 1992 (SI 1992 No 3222) 7(2G)(b) - VAT (Input Tax) (Amendment)(No 3) Order 1995 (SI 1995 No 1666)
[ Bailii ]
 
Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise Times, 29 May 2002; Gazette, 27 June 2002; [2002] EWCA Civ 692; [2002] STC 829
12 May 2002
CA
Lord Justice Aldous, Lord Justice Tuckey and Lord Justice Rix
VAT, Construction
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt. Held: The main building was listed, and the outbuilding was with in the curtilage as defined in the 1990 Act. Works to the outbuilding therefore attracted the same exemption as the main building. There appeared no proper reason to treat the outbuilding as a separate building.
Planning (Listed Buildings and Conservation Areas) Act 1990 1(5) - Value Added Tax Act 1994 Sch 8 Grp 6
1 Cites

1 Citers

[ Bailii ]
 
Pegasus Birds Ltd v Customs and Excise Unreported, 7 Jun 2002
7 Jun 2002
VDT
Mr Theodore Wallace and Mr Cyril Shaw FCA
VAT
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment. Held: It was not. The Respondent's appeal succeeded.
1 Cites

1 Citers


 
Keeping Newcastle Warm Limited v Commissioners of Customs and Excise C-353/00; [2002] EUECJ C-353/00
13 Jun 2002
ECJ

European, VAT
Europa Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Article 11A(1)(a) - Taxable amount - Consideration for goods or services - Subsidy.
[ Bailii ]
 
Marks and Spencer v Commissioners of Customs and Excise C-62/00; [2003] QB 866; [2002] STC 1036
11 Jul 2002
ECJ

European, VAT
ECJ Sixth VAT directive - National legislation retroactively curtailing a limitation period for repayment of sums unduly paid - Compatibility with the principles of effectiveness and of the protection of legitimate expectations.
1 Citers


 
Marks and Spencer plc v Commissioners of Customs and Excise Times, 20 July 2002; C-62/00; [2002] STC ECJ 1036; [2002] EUECJ C-62/00; [2002] BVC 622; [2003] 2 WLR 665; [2002] STI 1009; [2002] ECR I-6325; [2002] STC 1036; [2002] BTC 5477; [2003] QB 866; [2002] 3 CMLR 9; [2002] CEC 572
11 Jul 2002
ECJ
P Jann, President of Chamber and Judges D. A. O. Edward and A. La Pergola Advocate General L. A. Geelhoed
VAT, Limitation
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT as directed by the Commissioners after challenge, but would have sought to reclaim sums overpaid after a decision of the European Court. Held: Such a withdrawal was contrary to Community law. Limitation laws must be reasonable, and appropriate transitional provisions were needed. It would not be correct for individuals to be able rely on a Directive where it had been implemented incorrectly but not to be able to do so where the national authorities applied national measures correctly implementing the Directive in a manner incompatible with it.
Finance Act 1997 47(1) 47(2)
1 Cites

1 Citers

[ Bailii ]
 
Commissioners of Customs and Excise v Blom-Cooper Times, 20 July 2002; [2002] EWHC 1421 (Ch); [2002] STC 1061
12 Jul 2002
ChD
Mr Justice Peter Smith
Construction, VAT
The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed. Held: The tribunal was correct. There was no need to restrict the availability to wholly residential conversions, and such a reading would lead to absurdity. The conversion fell within the definition of the section to the extent described.
Value Added Tax Act 1994 35(1D)
1 Cites

1 Citers



 
 Commissioners of Customs and Excise v Plantiflor Limited; HL 25-Jul-2002 - Times, 31 July 2002; Gazette, 19 September 2002; [2002] UKHL 33; [2002] BTC 5413; [2002] STI 1093; [2002] STC 1132; [2002] BVC 572; [2002] 1 WLR 2287; [2002] 3 CMLR 5

 
 Commissioners of Customs and Excise v Ping (Europe) Ltd; CA 31-Jul-2002 - Times, 23 August 2002; [2002] EWCA Civ 1115
 
Trainor v Customs and Excise [2002] UKVAT V17978
4 Sep 2002
VDT

VAT

[ Bailii ]
 
Trainor v Customs and Excise [2002] UKFTT V17978
4 Sep 2002
VDT

VAT

[ Bailii ]
 
Town and Country Factors Ltd v Commissioners of Customs and Excise Times, 07 October 2002
17 Sep 2002
ECJ
N Colneric, President, Gulmann, Puissochet, Schintgen, Skouris
VAT, European
The company organised 'Spot the Ball' competitions. The company did not accept a legal obligation to pay out, being bound in honour only, but in fact always did so. They claimed that there was no supply of services. Held: The Directive required there to be a legal relationship before consideration was taxable (Tolsma). Here there was such a degree of reciprocal performance, that a service was being supplied within the Directive. To hold otherwise would compromise the effectiveness of the Directive. The taxable amount was the actual amount paid.
Sixth Council Directive 77/388/EEC 2
1 Cites


 
Town and County Factors Ltd v Customs and Excise Commissioners C-498/99; [2002] EUECJ C-498/99; [2002] STC 1263
17 Sep 2002
ECJ
Advocate General Stix-Hackl
European, VAT
The necessary link between a supply and any consideration for it need not derive from a relationship enforceable in legal proceedings before VAT is chargeable: "All that need be examined is whether the components of reciprocal performance are exchanged in the framework of agreements – even ones that are binding in honour only – from which it is apparent that there is a direct link between them."
1 Citers

[ Bailii ]
 
Alan Robert Miskin, Jennifer Miskin v St John Vaughan
18 Sep 2002
SCCO
Master Campbell, Costs Judge
Costs, VAT
The claimants resisted an order to pay the VAT element awarded on the defendant's legal costs. The revenue had been unable to state clearly whether the defendant would be able to recover VAT, in which case it would not be payable, or the reverse. It had at the same time become clear that costs had been invoiced to the insurers, and the claimant challenged a liability to the defendant when the bill had not been addressed to him. Held: Costs could be claimed even if they may in fact be paid by a third party. Although the insurance company had taken over the claim, the indemnity principle had not been infringed, because the party would not look only to the insurers to pay their costs. VAT was not payable to a party who could recover their VAT as input tax. The party no longer existed, and was no longer registered for VAT. The insurers had however paid part of the VAT, and it was properly recoverable.
Costs Practice Direction 43 5.3
1 Cites


 
Grundig Italiana SpA v Minstero delle Finanze C-255/00; [2002] EUECJ C-255/00; [2002] ECR I-8003
24 Sep 2002
ECJ

European, VAT
Europa Internal taxes contrary to Community law - Recovery of sums paid but not due - National legislation retroactively reducing time-limits for bringing proceedings - Compatibility with the principle of effectiveness.
1 Citers

[ Bailii ]
 
Ral (Channel Islands) Ltd v Customs and Excise [2002] UKVAT V17914
3 Oct 2002
VDT

VAT

[ Bailii ]
 
Ral (Channel Islands) Ltd v Customs and Excise [2002] UKFTT V17914
3 Oct 2002
VDT

VAT

[ Bailii ]
 
National Westminster Bank Plc v Customs and Excise [2002] UKFTT V17961
4 Oct 2002
VDT

VAT

[ Bailii ]
 
University of Glasgow v Revenue and Customs [2006] UKVAT V19885
4 Oct 2002
VDT

VAT

[ Bailii ]
 
National Westminster Bank Plc v Customs and Excise [2002] UKVAT V17961
4 Oct 2002
VDT

VAT

[ Bailii ]
 
Commission v Germany (Judgment) C-427/98; [2002] EUECJ C-427/98
15 Oct 2002
ECJ

European, VAT
Europa Failure of a Member State to fulfil its obligations - Sixth Directive VAT.
[ Bailii ]
 
Cardiff County Council v the Commissioners for Customs and Excise [2002] EWHC 2085 (Admin)
15 Oct 2002
QBD
The Honourable Mr Justice Stanley Burnton <
VAT

[ Bailii ]
 
A&D Stevenson (Trading) Ltd v Customs and Excise [2002] UKVAT V17979
8 Nov 2002
VDT

VAT

[ Bailii ]
 
D Stevenson (Trading) Ltd v Customs and Excise [2002] UKFTT V17979
8 Nov 2002
VDT

VAT

[ Bailii ]
 
Courts Plc v Customs and Excise [2002] UKFTT V17915
13 Nov 2002
VDT

VAT

[ Bailii ]
 
Courts Plc v Customs and Excise [2002] UKVAT V17915
13 Nov 2002
VDT

VAT

[ Bailii ]
 
Mulligan v Customs and Excise [2002] UKFTT V17895
19 Nov 2002
VDT

VAT

[ Bailii ]
 
Mulligan v Customs and Excise [2002] UKVAT V17895
19 Nov 2002
VDT

VAT

[ Bailii ]
 
Response Construction Development (Uk) Ltd v Customs and Excise [2002] UKFTT V17947
27 Nov 2002
VDT

VAT

[ Bailii ]
 
Wallis Ltd v Customs and Excise [2002] UKFTT V18012
29 Nov 2002
VDT

VAT

[ Bailii ]
 
Wallis Ltd v Customs and Excise [2002] UKVAT V18012
29 Nov 2002
VDT

VAT

[ Bailii ]
 
Powerscreen Equipment Ltd v Customs and Excise [2002] UKVAT V17946
4 Dec 2002
VDT

VAT
MISDECLARATION PENALTY - Reasonable excuse - Mitigation - Clerical error - Figure for sales omitted significant amount - Whether reasonable excuse that Commissioners were slow in responding to Appellant's letter - No - Whether mitigation - No - Appeal dismissed
[ Bailii ]
 
Nicholas (T/A Pa Scaffolding) v Customs and Excise [2002] UKVAT V17943
4 Dec 2002
VDT

VAT
SUPPLY - Transfer of business as a going concern - Appellant transferred certain assets of his business - No written contract - No mention of transfer of goodwill or existing contracts - No provision for employees, debtors or creditors - Claim by purchaser for input tax - Whether transfer of business as a going concern - No - VAT (Special Provisions) Order 1995 - Appeal dismissed
[ Bailii ]
 
Customs and Excise v Venuebest Ltd [2003] STC 433; [2002] EWHC 2870 (Ch)
5 Dec 2002
ChD

VAT

EC 6th Council Directive 77/388/EEC - VAT Act 1994 31
[ Bailii ]
 
Overland Footwear Ltd v Commissioners of Customs and Excise C-379/00; [2002] EUECJ C-379/00
5 Dec 2002
ECJ

European, VAT
ECJ Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Customs Code - Customs value of imported goods - Price of goods and buying commission - Reimbursement of duty payable on full amount
[ Bailii ]
 
Commissioners of Customs and Excise v DFS Furniture Company Plc [2002] EWCA Civ 1708
6 Dec 2002
CA
Lord Justice Laws, Lord Justice Keene, Lord Justice Mummery
VAT, Taxes Management

1 Citers

[ Bailii ]
 
Greengate Furniture Ltd v Customs and Excise [2002] UKVAT V17976
11 Dec 2002
VDT

VAT

[ Bailii ]
 
Greengate Furniture Ltd v Customs and Excise [2002] UKFTT V17976
11 Dec 2002
VDT

VAT

[ Bailii ]
 
Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise Times, 02 January 2003; [2002] EWCA Civ 1814; [2003] STC 35
11 Dec 2002
CA
The Vice-Chancellor, Lord Justice Mummery, Lord Justice Tuckey
VAT
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members. Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterize the arrangement as the mere sale of the taxpayers' client or member database, since there was also positive marketing of the service to members. The organisation provided access for its members to bankers who might provide credit, but the essential requirement was the co-branding. The services were exempt.
Sixth Council Directive 77/388/EEC 13(B)(d)(1) - Value Added Tax Act 1994 Sch 9 grp 5 para 5
1 Cites

1 Citers

[ Bailii ]
 
Societe Internationale De Telecommunications Aeronautiques Sc (Sita) v Customs and Excise [2002] UKVAT V17991
18 Dec 2002
VDT

VAT

[ Bailii ]
 
Societe Internationale De Telecommunications Aeronautiques Sc (Sita) v Customs and Excise [2002] UKFTT V17991
18 Dec 2002
VDT

VAT

[ Bailii ]
 
Rahman v Commissioners of Customs and Excise [2002] EWCA Civ 1881; [2003] STC 150
20 Dec 2002
CA
Brooke, Chadwick, LJJ, Bodey J
VAT
The taxpayer appealed aganst rejection of his objection to an assessment to VAT
Value Added Tax Regulations 1995 - Value Added Tax Act 1994 1 4 73(1)
1 Cites

1 Citers

[ Bailii ]
 
Doctor Beynon and Partners v Commissioners of Customs and Excise Times, 15 January 2003; [2002] EWCA Civ 1870
20 Dec 2002
CA
Lord Justice Aldous Lord Justice Chadwick Mr Justice Munby
VAT, Health Professions
The appellants were doctors practicing far from a pharmacy. They themselves administered rather than dispensed drugs direct to their clients under the regulation. They appealed a finding that the supplies were exempt supplies, asserting instead that they were zero-rated. The NHS refused to make an allowance against VAT paid on drugs supplied to regulation 20 patients. Held: The judge had viewed the issue as one of fact. That was incorrect. The aim of the patient was to be diagnosed and then to receive treatment. In a general sense that was one supply, but in the context of this question, that was the wrong level of generality. Here there were two supplies, and the supply of the drug was zero-rated.
National Health Service (Pharmaceutical Services) Regulations 1992 (1992 No 662) 20 - Value Added Tax Act 1994 Sch8 Grp12 1A
1 Cites

1 Citers

[ Bailii ]
 
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