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. Â
VAT - From: 2003 To: 2003
This page lists 328 cases, and was prepared on 02 April 2018.
ÂDomino'S Pizza Group Ltd v Customs and Excise [2003] UKFTT V18010
9 Jan 2003
VDT
VAT
[ Bailii ]
Â
Domino'S Pizza Group Ltd v Customs and Excise [2003] UKVAT V18010
9 Jan 2003
VDT
VAT
[ Bailii ]
Â
Acorne Sports Ltd v Customs and Excise [2003] UKFTT V18009
14 Jan 2003
VDT
VAT
[ Bailii ]
Â
Acorne Sports Ltd v Customs and Excise [2003] UKVAT V18009
14 Jan 2003
VDT
VAT
[ Bailii ]
Â
Cherry (T/A Country Taverns of Oxford) v Customs and Excise [2003] UKVAT V17995
15 Jan 2003
VDT
VAT
VDT INPUT TAX - Range Rover Discovery bought and used entirely for business purposes - Whether on acquisition of motor car, Appellant intended to make motor car available to himself and others for private use - Yes - Value Added Tax (Input Tax) Order 1992, SI 1992/3222 article 7(2G)(b)
[ Bailii ]
Â
Landscape Maintenance Ltd v Customs and Excise [2003] UKFTT V17994
16 Jan 2003
VDT
VAT
[ Bailii ]
Â
Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise Times, 23 January 2003; Case C-398/99; [2003] STC 234
16 Jan 2003
ECJ
Schingten President, Gulmann, Skouris, Macken and Colneric JJ
VAT, European
The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount. Held: The claimant had misinterpreted the Gibbs case. The manufacturer was in this case a third party to the transaction between the customer and shop. That part of the purchase price was payable later by a third party did not affect the VAT situation on that purchase, and VAT was payable by the retailer on the full amount. Where a retailer allowed the consumer to settle the sale price partly in cash and partly by means of a reduction coupon issued by the manufacturer of a product, which then reimbursed to the retailer the amount indicated on the coupon, the nominal value of the coupon so reimbursed fell to be included in the amount subject to VAT on the retail sale to the consumer
Sixth Council Directive 77/388/EC 11(A)91)
1 Cites
1 Citers
Â
 Maierhofer v Finanzamt Augsburg-Land; ECJ 16-Jan-2003 - C-315/00; [2003] EUECJ C-315/00; [2003] ECR I-563
Â
Landscape Maintenance Ltd v Customs and Excise [2003] UKVAT V17994
16 Jan 2003
VDT
VAT
[ Bailii ]
Â
Centralan Property Ltd v Commissioners of Customs and Excise [2003] EWHC 44 (Ch)
23 Jan 2003
ChD
The Vice-Chancellor
VAT
[ Bailii ]
Â
Local Authorities Mutual Investment Trust v Customs and Excise [2003] UKFTT V18006
27 Jan 2003
VDT
VAT
1 Cites
1 Citers
[ Bailii ]
Â
Local Authorities Mutual Investment Trust v Customs and Excise [2003] UKVAT V18006
27 Jan 2003
VDT
VAT
[ Bailii ]
Â
Commissioners of Customs and Excise v Alzitrans SL Times, 10 February 2003; [2003] EWHC 75 (Ch)
29 Jan 2003
ChD
VAT, Customs and Excise
The Commissioners had seized a lorry which had been carrying goods on which duty had not been paid. The respondent asked them to review their decision under section 14. They failed to give their determination and under section 15, were deemed to have upheld their decision. The respondent then appealed to the tribunal, but the commissioners relied upon different grounds at the tribunal. Held: The commissioners were not to be deemed to have upheld their initial decision on the same grounds, and were not prevented from presenting additional or different grounds. However, once requested for the grounds of the deemed decision, they were under a duty then to give their reasons. This was necessary to allow the respondent to consider whether to appeal. The decision to seize was disproportionate, but the tribunal had acted beyond its powers in ordering restoration. Case remitted.
The issue was whether the Commissioners were correct to revoke the BTI. Commissioners commonly adopted new legal arguments in the course of an appeal to the Tribunal. Accordingly, the Tribunal said, "we do not consider that the revocation decision is invalid because the Commissioners put forward different reasons, in the light of the annulment of the Regulation for the classification being wrong, as they had always contended"
Finance Act 1994 14 15
1 Citers
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Forrester v Hooper [2003] UKVAT V18008
30 Jan 2003
VDT
VAT
[ Bailii ]
Â
Mcalister v Customs and Excise [2003] UKVAT V18011
30 Jan 2003
VDT
VAT
[ Bailii ]
Â
Housiaux (T/A Harpers of Weybridge) v Customs and Excise [2003] EWCA Civ 257
30 Jan 2003
CA
VAT
[ Bailii ]
Â
Forrester v Hooper [2003] UKFTT V18008
30 Jan 2003
VDT
VAT
[ Bailii ]
Â
Mcalister v Customs and Excise [2003] UKFTT V18011
30 Jan 2003
VDT
VAT
[ Bailii ]
Â
Auto Lease Holland BV v Bundesamt fur Finanzen [2003] ECR 1-1317; C-185/01; [2003] EUECJ C-185/01; [2005] STC 598
6 Feb 2003
ECJ
M. Wathelet, P
European, VAT
The court identified the need to give an autonomous meaning to the phrase "supply of goods" in article 5(1) of the Sixth Directive as follows: "….. it is clear from the wording of that provision that 'supply of goods' does not refer to the transfer of ownership in accordance with the provisions prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party to dispose of it as if he were the owner of the property. The purpose of the Sixth Directive might be jeopardised if the preconditions for a supply of goods ….. varied from one Member State to another, as do the conditions governing the transfer of ownership under civil law."
1 Citers
[ Bailii ]
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Commissioners of Customs and Excise v Hartwell Plc [2003] EWCA Civ 130; Gazette, 03 April 2003; Times, 17 June 2003; [2003] STC 396
12 Feb 2003
CA
Ward Chadwick Arden LJJ
VAT
The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT vouchers. At first instance, the judge held that neither voucher increased VAT liability, which was to be assessed only on the money paid by the customer plus the agreed trade-in value. The commissioners appealed. Held: The appeal was allowed in part. Though the monetary equivalent attributable to the agreed part exchange was the value to be attributed towards the replacement, the 'purchase-plus' vouchers provided an over-allowance for the trade-in vehicle and, to calculate the VAT chargeable, had no monetary value and did not increase the consideration paid to the taxpayers for their supply. The MOT vouchers were not granted to a customer for a consideration to which the Act applied and the consideration on which VAT was payable was increased by the value of the vouchers.
Value Added Tax Act 1994 19 Grp6
1 Cites
1 Citers
[ Bailii ]
Â
 C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise; HL 20-Feb-2003 - Times, 21 February 2003; [2003] UKHL 7; [2003] STC 419
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University Court of the University of Glasgow v Commissioners of Customs and Excise Against A Decision of the Edinburgh Vat and Duties Tribunal [2003] ScotCS 38
20 Feb 2003
IHCS
Lord Hamilton and Lord Marnoch and Lord President
Scotland, VAT
[ Bailii ] - [ ScotC ]
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Commissioners of Customs and Excise v Mushashi Autoparts Europe Ltd Times, 01 April 2003; Gazette, 01 May 2003
26 Feb 2003
ChD
Lightman J
VAT
The claimant challenged a charge to interest on unpaid VAT. He had made a return but later established that the goods had been exported to an EU member state and thus were zero-rated. Held: The was still liable to pay interest. The subsequent establishment of zero-rating did not help him to avoid paying interest on the previous standard rate assessment. The goods did not become zero-rated ab initio, but were standard rated until the became zero-rated at the point when their destination was established.
Value Added Tax Regulations 1995 (1995 No 2518) 134
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 WHA Ltd and Another v Customs and Excise; ChD 28-Feb-2003 - [2003] STC 648; [2003] BTC 5481; [2003] BVC 537; [2003] EWHC 305 (Ch); [2003] STI 298
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Cantrell (T/A Foxearth Lodge) v Commissioners of Customs and Excise [2003] EWHC 404 (Ch)
6 Mar 2003
ChD
VAT, Construction
Whether the goods and services supplied to the appellants in the course of the construction of buildings on their property at Woodbridge, Suffolk are zero-rated. The Tribunal held that they were not.
[ Bailii ]
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Cantrell v Commissioners of Customs and Excise
6 Mar 2003
ChD
The Vice-Chancellor
VAT
Exemption was sought from liability for VAT on a new building erected at the taxpayer's nursing home.
VAT Act 1994
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Adams v Customs and Excise [2003] UKVAT V18054
19 Mar 2003
VDT
VAT
[ Bailii ]
Â
Taylor and Another (T/A Riverside Sports Leisure Club) v Customs and Excise [2003] UKVAT V18056
19 Mar 2003
VDT
VAT
VDT PENALTY—Conduct involving dishonesty—Appellants proprietors of sports and leisure club—Membership subscriptions paid annually or monthly—Monthly subscriptions entitled members to use of club month by month—Aggregate of monthly subscriptions higher than annual subscription—Difference described as "credit charge"—Appellants claimed that difference was exempt—Commissioners ruled that whole of monthly subscription was standard-rated as consideration for monthly membership—Appellants continued to treat difference as exempt in spite of ruling and having taken advice—No appeal against ruling—VAT returns rendered on that basis, and tax at standard rate withheld—Whether conduct dishonest—Appeal dismissed
PENALTY—Conduct involving dishonesty—Mitigation of penalty—Commissioners allowed 65 per cent mitigation—Whether mitigation sufficient—Appeal dismissed
[ Bailii ]
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Criminal Proceedings against Hoffmann (Judgment) C-144/00; Times, 17 April 2003; [2003] EUECJ C-144/00
3 Apr 2003
ECJ
VAT, Crime
The defendant concert promoter appealed against a conviction for evading VAT. He had employed a solo performer but failed to account for VAT on his fees. Held: The intent of the directive was to allow exemption of cultural workers. An individual performer could be counted as a 'body' within the directive and have exemption. Appeal allowed.
Sixth Council Directive 77/338/EEC of 17 May 1977 on the harmonisation of turnover taxes
[ Bailii ]
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Commissioners of Customs and Excise v Blom-Cooper Times, 15 May 2003; Gazette, 12 June 2003; [2003] EWCA Civ 493; [2003] STC 669
4 Apr 2003
CA
Potter, Chadwick LJJ, Black J
VAT, Construction
The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT. Held: The building was not within the definition of a self contained residential building. If separate parts could be buildings, no part would satisfy the definition of a building designed as a building. Appeal dismissed.
Value Added Tax Act 1994 35(1D) SCh8 Grp 5 Note 2
1 Citers
[ Bailii ]
Â
Commissioners of Customs and Excise v Electronic Data Systems Ltd [2003] EWCA Civ 492
11 Apr 2003
CA
Lord Justice Potter Lord Justice Jonathan Parker Lord Justice Peter Gibson
VAT
[ Bailii ]
Â
Malik v Customs and Excise [2003] UKVAT V18091
15 Apr 2003
VDT
VAT
[ Bailii ]
Â
Commissioners of Customs and Excise v DFS Furniture Company Plc [2003] EWHC 857 (Ch); Times, 30 April 2003
16 Apr 2003
ChD
The Vice-Chancellor
VAT
The Commissioners had been ordered to repay VAT to the taxpayer. A subsequent decision of the ECJ meant that the sum should have been repaid to the Commissioners. The taxpayer now alleged that the commissioners were out of the two year maximum time to make the reclaim under the Act. Held: The decision of the European Court was for these purposes more than an act of law, but was also a fact giving rise to the right to reclaim, and time ran from that decision. The commissioners were not out of time.
1 Cites
1 Citers
[ Bailii ]
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Colaingrove Limited v The Commissioners for Customs and Excise [2003] EWHC 821 (Ch); Gazette, 09 May 2003; Gazette, 03 July 2003
16 Apr 2003
ChD
The Honourable Mr Justice Jacob
VAT
The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done.
Sixth Council Directive 77/388/EEC Art 13B - Value Added Tax Act 1994 Sch9 Grp 1
1 Cites
1 Citers
[ Bailii ]
Â
Qaisar v Customs and Excise [2003] UKVAT V18098
22 Apr 2003
VDT
VAT
[ Bailii ]
Â
Srt Services London Ltd v Customs and Excise [2003] UKVAT V18114
1 May 2003
VDT
VAT
[ Bailii ]
Â
Optigen Ltd v Customs and Excise [2003] UKVAT V18112; [2003] UKVAT V18113
1 May 2003
VDT
VAT
1 Citers
[ Bailii ] - [ Bailii ]
Â
Harris v the Commissioners of Customs and Excise [2003] UKVAT V18120
7 May 2003
VDT
VAT
[ Bailii ]
Â
Bond House Systems Ltd v Customs and Excise [2003] UKVAT V18100
8 May 2003
VDT
VAT
The Tribunal described the general nature of a carousel fraud: "In its simplest form a carousel fraud works in this way. A VAT-registered trader, A, in one European Union member state sells taxable goods to a VAT-registered trader, B, in another member state. A's sale to B is zero-rated in A's member state".
"According to article 28c (A) (a) of the Sixth Directive, the supply of goods to an operator in another member state is exempted from VAT. In the wording of the United Kingdom Value Added Tax Act 1994, the supply is "zero-rated". B should declare the purchase and pay acquisition tax in its own member state and on the premise that it is intending to use those goods in order to make onward taxable supply, then claim credit for the same amount as input tax. Usually, if it is a participant in a carousel fraud, it does neither. B then sells the goods to another VAT-registered trader C, in its own member state, charging and receiving VAT on the consideration. However, it fails to account to the tax authorities for that VAT and effectively disappears; it becomes what the commissioners refer to as a "missing trader". Nevertheless, at the time of making its sale to C, while it is still registered for VAT and before the commissioners are aware that it is or might become a missing trader and had been able to intervene … it provides a VAT invoice to C, which claims the VAT it has paid to B as input tax. C (to whom the commissioners refer as a "broker") then sells the goods to registered trader in another member state: the hallmark of the simplest fraud is that this purchaser is A, and it is this circularity which gives rise to the "carousel fraud". C has an input tax to claim but, because its sale to A is zero-rated in C's own member state is not required to account for any output tax. As noted above, the supply of goods to an operator in another member state is exempted from VAT. The vendor is entitled to recover input tax pursuant to article 17(2) (d) of the Sixth Directive as inserted by article 28f(1) thereof. The result, if the fraud is successful is that B has received, but not accounted for the VAT which the tax authorities must pay to C…. The goods are no more than a token, necessary to lend verisimilitude to the transactions…A (at least, if it is participant in the fraud) likewise has no genuine business motive in buying back that which it has sold."
1 Citers
[ Bailii ]
Â
Hicks and Another (T/A Parc Golf Centre) v Customs and Excise [2003] UKVAT V18121
8 May 2003
VDT
VAT
[ Bailii ]
Â
Ravenhead Property Investments Ltd v Customs and Excise [2003] UKVAT V18129
8 May 2003
VDT
VAT
[ Bailii ]
Â
West Lothian College Spv Ltd v Customs and Excise [2003] UKVAT V18133
12 May 2003
VDT
VAT
VDT Input Tax – attribution – Building works and Maintenance Contracts under a single contractual arrangement under P.F.I. rules – whether input tax on construction costs partly attributable to Maintenance Contract – whether Maintenance Contract "ancillary" or has direct and immediate link with the construction costs. Appeal Allowed.
[ Bailii ]
Â
Holmwood House School Development v Customs and Excise [2003] UKVAT V18130
12 May 2003
VDT
VAT
VDT EXEMPTION – school granting peppercorn lease of site for proposed new building - lessee and constructor of school building entering into two licences to school and to associated partnership – whether exempt as leasing or letting of building – Article 13B Sixth Directive – Maierhofer (ECJ decision in Case C-315/00) considered – whether essential features of two separate licences together constitute joint leasing or letting of new school building – yes – appeal dismissed
1 Cites
[ Bailii ]
Â
Bluelines New Media Solutions Ltd v Customs and Excise [2003] UKVAT V18136
13 May 2003
VDT
VAT
[ Bailii ]
Â
Kids Church v Customs and Excise [2003] UKVAT V18145
16 May 2003
VDT
VAT
[ Bailii ]
Â
Carpenter Catering v Customs and Excise [2003] UKVAT V18148
16 May 2003
VDT
VAT
VAT zero-rating
[ Bailii ]
Â
Industrial Therapy Organisation (Bristol) Ltd v Customs and Excise [2003] UKVAT V18147
16 May 2003
VDT
VAT
[ Bailii ]
Â
Roberts (T/A Languages Direct) v Customs and Excise [2003] UKVAT V18146
16 May 2003
VDT
VAT
[ Bailii ]
Â
Royal and Sun Alliance Insurance Group plc v Her Majesty's Commissioners of Customs and Excise Times, 26 May 2003; [2003] UKHL 29; [2003] 1 WLR 1387; [2003] 23 EGCS 134; [2003] STI 1013; [2003] STC 832; [2003] 2 All ER 1073; [2003] BTC 5285; [2003] BVC 341
22 May 2003
HL
Lord Steyn, Lord Woolf, Lord Hoffmann, Lord Clyde, Lord Walker of Gestingthorpe
VAT, Landlord and Tenant
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the claimants under regulation 109 to reclaim the VAT it had itself paid before that change. Held: The grant of an interest in land was zero rated unless the Landlord elected to waive exemption. That exemption not having been chosen, the head landlord had charged VAT on its rents. Regulation 109 required an intention to use the inputs in order itself to make a supply of taxable sub-leases, and the change had to relate to specific goods or services. If the letting was seen as a single supply, then the change would be about the entire supply, and the tax payer would succeed. If the lease was a successive series of supplies, the change could only apply to the periods directly affected, and not any earlier period. The second way wa sthe apporach adopted by the regulations generally. The supply of an exempt service and of a non-exempt service should in any event be seen as separate supplies. (Woolf and Walker dissenting)
Value Added Tax Regulations 1995 (SI 1995/2518) 109 - Sixth Directive 17(1)
1 Cites
1 Citers
[ House of Lords ] - [ Bailii ]
Â
Popat (T/A Popat Opticians) v Customs and Excise [2003] UKVAT V18158
23 May 2003
VDT
VAT
[ Bailii ]
Â
Lecht Ski Company Ltd v Customs and Excise [2003] UKVAT V18163
27 May 2003
VDT
VAT
[ Bailii ]
Â
Glenshee Chairlift Company Ltd v Customs and Excise [2003] UKVAT V18162
27 May 2003
VDT
VAT
[ Bailii ]
Â
Magic Work Ltd v Customs and Excise [2003] UKVAT V18165
28 May 2003
VDT
VAT
[ Bailii ]
Â
Dyer v Customs and Excise [2003] UKVAT V18164
28 May 2003
VDT
VAT
VDT Registration - compulsory registration - liability to register under the Act - failure of trader to register and failure to permit access to records as not registered.
[ Bailii ]
Â
Debenhams Retail Plc v Customs and Excise [2003] UKVAT V18169
3 Jun 2003
VDT
Contract, VAT
VDT CONSIDERATION – Value of supply – Retailer – Payment by credit or debit card – Appellant invites sales of goods and services at shelf price to customer – In-store notices and till slips state that customers may pay by card if 2.5% of price paid is payable to Appellant's subsidiary for card-handling services – Customer's card debt acquired by third party banks – Whether separate supply of exempt card-handling services by subsidiary to customer – Whether customer agrees with subsidiary for supply of services to customer – No – Whether value of Appellant's standard rated supply of goods or services reduced by 2.5% - No – Appeal dismissed
SUPPLY – Exemption – Card-processing services – Appellant retailer invites sales of goods or services at shelf price to customers – Customers agree that 2.5% of price paid is payable to Appellant's subsidiary company for card-handling services – Customer's card debts to Appellant are acquired by third party banks – Whether, given that customer and subsidiary are in contractual relationship, subsidiary makes supply of card-handling services to customer – No
TAX AVOIDANCE – Reduction of consideration for standard-rated supply – Sales of goods by Appellant – Appellant's wholly-owned subsidiary's contracts with card-paying customers provide that 2.5% of price paid will go to subsidiary for card-handling services – Subsidiary appoints Appellant as agent for all card-processing purposes – Customers' card debts acquired by third party banks – Scheme's purpose to secure that 2.5% paid to subsidiary is consideration for an exempt supply with result that 97.5% only of shelf price is consideration for Appellant's standard-rated supply – Whether purported supplies of card-handling services by subsidiary to be disregarded on Halifax principles as being neither economic activities nor supplies for VAT purposes – Yes – Whether conditions for abuse of rights doctrine (Emsland-Starke) satisfied - Yes
1 Citers
[ Bailii ]
Â
Design Concept SA v Flanders Expo SA C-438/01; [2003] EUECJ C-438/01
5 Jun 2003
ECJ
European, VAT
Reference for a preliminary ruling: Cour de cassation - Luxembourg. Sixth VAT Directive - Article 9(2)(e) - Place of taxable transactions - Fiscal connection - Advertising services.
[ Bailii ]
Â
Asington Ltd v Customs and Excise [2003] UKVAT V18171
6 Jun 2003
VDT
VAT
[ Bailii ]
Â
Kingscrest Associates Ltd and Another v Revenue and Customs [2003] UKVAT V18184
10 Jun 2003
VDT
VAT
[ Bailii ]
Â
Priory v Customs and Excise [2003] UKVAT V18185
11 Jun 2003
VDT
VAT
[ Bailii ]
Â
Specsavers Optical Group v Customs and Excise [2003] UKVAT V18186
11 Jun 2003
VDT
VAT
[ Bailii ]
Â
Weston v Customs and Excise [2003] UKVAT V18190
12 Jun 2003
VDT
E Gilliland
VAT
VDT ASSESSMENT —requirements re form No. 4 in Schedule to VAT Regulations 1995 – Prescribed accounting periods – power of Commissioners to vary length of period for which a return is to be made Regulation 25(1)(c) – direction required. Appeal allowed.
[ Bailii ]
Â
Sinclair Collis Ltd v Commissioners of Customs and Excise [2003] BVC 374; C-275/01; Times, 30 June 2003; [2003] EUECJ C-275/01; [2003] ECR I-5965; [2003] 2 CMLR 36; [2003] CEC 452; [2003] STC 898; [2003] STI 1070; [2003] BTC 5318
12 Jun 2003
ECJ
CWA Timmermans, P
European, VAT, Landlord and Tenant
ECJ Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Meaning - Cigarette vending machines installed in commercial premises.
The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being 'lettings of immovable property.' Held: The agreements were not such lettings of immoveable property, and were liable to VAT. The agreements were not lettings of a space for occupation, and the actual position occupied was not material to the agreement, the rights only operated whilst the shop was open, and there was no right to exclude the 'landlord'.
Sixth Council Directive 77/388/EEC of May 17 1977
1 Cites
1 Citers
[ Bailii ]
Â
Firepoint Scotland Ltd v Customs and Excise [2003] UKVAT V18187
12 Jun 2003
VDT
VAT
[ Bailii ]
Â
Home Or Away Ltd v Customs and Excise [2003] UKVAT V18195
15 Jun 2003
VDT
VAT
[ Bailii ]
Â
Barton and Another (T/A the Railway Tavern) v Revenue and Customs [2003] UKVAT V18194
15 Jun 2003
VDT
VAT
[ Bailii ]
Â
Alpha Leisure (Scotland) Ltd v Customs and Excise [2003] UKVAT V18199
16 Jun 2003
VDT
VAT
[ Bailii ]
Â
First Choice Holidays (Judgment) C-149/01; Times, 11 July 2003; [2003] EUECJ C-149/01
19 Jun 2003
ECJ
European, VAT
Europa Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller.
Holiday purchasers paid a discounted sum to the travel agent, but the travel agent paid on to the tour operator the full amount stated in the brochure. Held: VAT was payable on the full amount. The agents were free to charge a lesser amount, and would receive a standard ten per cent of the total price by way of commission.
[ Bailii ]
Â
Rathbone Community Industry v Custom and Excise [2003] UKVAT V18200
24 Jun 2003
VDT
VAT
VDT VALUE ADDED TAX - exemption - option to waive exemption in relation to land - whether exercised - burden of proof - letter from chartered accountants notifying election - doubts about wisdom or necessity of election - appellant failing to discharge evidential burden - appeal dismissed.
[ Bailii ]
Â
Paice v Customs and Excise [2003] UKVAT V18202
24 Jun 2003
VDT
VAT
[ Bailii ]
Â
Houseproud Curtian Company Ltd v Customs and Excise [2003] UKVAT V18213
25 Jun 2003
VDT
VAT
[ Bailii ]
Â
Langrick and Another v Customs and Excise [2003] UKVAT V18205
25 Jun 2003
VDT
VAT
[ Bailii ]
Â
Lythgoe and Another (T/A Utopia) v Customs and Excise [2003] UKVAT V18201
25 Jun 2003
VDT
VAT
[ Bailii ]
Â
Haines v Customs and Excise [2003] UKVAT V18204
27 Jun 2003
VDT
VAT
[ Bailii ]
Â
Henderson (T/A John Clark (Granite Specialists)) v Customs and Excise [2003] UKVAT V18203
27 Jun 2003
VDT
VAT
[ Bailii ]
Â
Mallon (T/A Phoenix Agency Services) v Customs and Excise [2003] UKVAT V18222
3 Jul 2003
VDT
VAT
[ Bailii ]
Â
Bissell Homecare (Overseas) Inc v Customs and Excise [2003] UKVAT V18217
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Brown (T/A Hanwell Car Centre) v Customs and Excise [2003] UKVAT V18214
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Camwood Consultancy Ltd v Customs and Excise [2003] UKVAT V18211
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Isabel Medical Charity v Customs and Excise [2003] UKVAT V18209
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Prima Corporate Wear Ltd v Customs and Excise [2003] UKVAT V18212
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Darrall Macqueen Ltd v Customs and Excise [2003] UKVAT V18215
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
A-Z Cleaning Sevices v Customs and Excise [2003] UKVAT V18208
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Telefoni v Customs and Excise [2003] UKVAT V18206
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Evolink Ltd v Customs and Excise [2003] UKVAT V18207
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Universal Design Studio Ltd v Customs and Excise [2003] UKVAT V18216
4 Jul 2003
VDT
VAT
[ Bailii ]
Â
Kelly v Customs and Excise [2003] UKVAT V18220
7 Jul 2003
VDT
VAT
[ Bailii ]
Â
Pavlou (T/A the Fisherman) v Customs and Excise [2003] UKVAT V18225
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Silvertop Restaurants Ltd v Customs and Excise [2003] UKVAT V18224
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Gt Scaffolding Ltd v Customs and Excise [2003] UKVAT V18226
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Kapur v Customs and Excise [2003] UKVAT V18221
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Ivy Constrution v Customs and Excise [2003] UKVAT V18223
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Cussans v Customs and Excise [2003] UKVAT V18210
11 Jul 2003
VDT
VAT
[ Bailii ]
Â
Lockwood and others (T/A Cash and Carry Carpets) v Customs and Excise [2003] UKVAT V18235
14 Jul 2003
VDT
VAT
[ Bailii ]
Â
Crown and Cushion Hotels Ltd v HM Commissioners for Customs and Excise [2003] EWHC 1639 (Ch)
14 Jul 2003
ChD
Mr Justice Lawrence Collins
VAT
[ Bailii ]
Â
Halladale Group Plc v Customs and Excise [2003] UKVAT V18218
14 Jul 2003
VDT
VAT
[ Bailii ]
Â
Stirling Intergrated Management Systems Ltd v Customs and Excise [2003] UKVAT V18231
17 Jul 2003
VDT
VAT
[ Bailii ]
Â
Easyjet Plc v Customs and Excise [2003] UKVAT V18230
17 Jul 2003
VDT
VAT
VDT VAT – input tax – attribution – share issue – accountancy fees covering share issue and audit – basis for attribution where some shares issued outside EU – whether complete code in VAT Regulations 1995 SI No 3518 Reg 103, or additional attribution under Reg 101
[ Bailii ]
Â
Abbey National Plc v Customs and Excise [2003] UKVAT V18236
17 Jul 2003
VDT
VAT
[ Bailii ]
Â
Beverly Properties Ltd v Customs and Excise [2003] UKVAT V18232
18 Jul 2003
VDT
VAT
[ Bailii ]
Â
M Barton Consultancy Ltd v Customs and Excise [2003] UKVAT V18233
18 Jul 2003
VDT
VAT
[ Bailii ]
Â
Bj Group Ltd v Customs and Excise [2003] UKVAT V18234
18 Jul 2003
VDT
VAT
[ Bailii ]
Â
Tayside Aviation Ltd v Customs and Excise [2003] UKVAT V18241
25 Jul 2003
VDT
VAT
[ Bailii ]
Â
Hadjigeorgiou v Customs and Excise [2003] UKVAT V18246
25 Jul 2003
VDT
VAT
[ Bailii ]
Â
Property Principal Ltd v Customs and Excise [2003] UKVAT V18229
25 Jul 2003
VDT
VAT
[ Bailii ]
Â
Book People Ltd v Customs and Excise [2003] UKVAT V18240
25 Jul 2003
VDT
VAT
[ Bailii ]
Â
Egan v Customs and Excise [2003] UKVAT V18245
29 Jul 2003
VDT
VAT
[ Bailii ]
Â
Commissioners for Customs and Excise v National Westminster Bank Plc [2003] STC 1072
29 Jul 2003
ChD
The Hon Mr Justice Jacob
VAT
Use of unjust enrichment defence by commissioners - ability of court to intervene where unfair treatment of taxpayer.
1 Citers
Â
Appointment Personnel Ltd v Customs and Excise [2003] UKVAT V01824
29 Jul 2003
VDT
VAT
[ Bailii ]
Â
Habeeb v Customs and Excise [2003] UKVAT V18252
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Contracts 4 Buisness v Customs and Excise [2003] UKVAT V18249
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Mcmurray v Customs and Excise [2003] UKVAT V18256
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Claytons Upholstry Ltd v Customs and Excise [2003] UKVAT V18253
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Hyde Burnett Ltd v Customs and Excise [2003] UKVAT V18251
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Hedley (T/A Birtle Riding Centre) v Customs and Excise [2003] UKVAT V18250
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Gargan v Customs and Excise [2003] UKVAT V18291
30 Jul 2003
VDT
VAT
[ Bailii ]
Â
Nutley Hall Ltd v Customs and Excise [2003] UKVAT V18242
31 Jul 2003
VDT
VAT
[ Bailii ]
Â
Purple International Ltd v Customs and Excise [2003] UKVAT V18243
31 Jul 2003
VDT
VAT
[ Bailii ]
Â
Barrett v Customs and Excise [2003] UKVAT V18238
1 Aug 2003
VDT
VAT
[ Bailii ]
Â
W Mages (Rewinds) Ltd v Customs and Excise [2003] UKVAT V18237
1 Aug 2003
VDT
VAT
[ Bailii ]
Â
Gibbs v Customs and Excise [2003] UKVAT V18270
4 Aug 2003
VDT
VAT
VDT CIVIL EVASION PENALTY - claim to input tax without valid VAT invoices - trader's belief in VAT status of the supplier - did the Appellant evade the payment of VAT - yes - was the evasion dishonest - yes - appeal dismissed
[ Bailii ]
Â
Campbell (T/A Yogakit) v Customs and Excise [2003] UKVAT V18275
6 Aug 2003
VDT
VAT
[ Bailii ]
Â
Bon Bon Milk Bars v Customs and Excise [2003] UKVAT V18263
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
North East Direct Access Ltd v Customs and Excise [2003] UKVAT V18267
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Cheung v Customs and Excise [2003] UKVAT V18269
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Micheal Alexander and Co. v Customs and Excise [2003] UKVAT V18258
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Jojo and Another (T/A Fleurdrive) v Customs and Excise [2003] UKVAT V18264
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Jenkins (T/A Mjm Fencing) v Customs and Excise [2003] UKSC V01826
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Directed Printing Servicies Ltd v Customs and Excise [2003] UKVAT V18261
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Ward& Ors (T/A Ashby Hall) v Customs and Excise [2003] UKVAT V18255
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Briggs (T/A Prontaprint) v Customs and Excise [2003] UKVAT V18259
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Betteridge v Customs and Excise [2003] UKVAT V18260
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Jandu Textiles Ltd v Customs and Excise [2003] UKVAT V18266
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Jackson v Customs and Excise [2003] UKVAT V18265
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Wms Fire Engineering v Customs and Excise [2003] UKVAT V18257
8 Aug 2003
VDT
VAT
[ Bailii ]
Â
Ellis v Customs and Excise [2003] UKVAT V18279
11 Aug 2003
VDT
VAT
[ Bailii ]
Â
Greengate Furiniture Ltd v Customs and Excise [2003] UKVAT V18280
11 Aug 2003
VDT
VAT
[ Bailii ]
Â
Cheung v Customs and Excise [2003] UKVAT V18276
11 Aug 2003
VDT
VAT
[ Bailii ]
Â
Intercept Telecom v Customs and Excise [2003] UKVAT V18278
11 Aug 2003
VDT
VAT
[ Bailii ]
Â
Future Inc Ltd v Customs and Excise [2003] UKVAT V18277
11 Aug 2003
VDT
VAT
[ Bailii ]
Â
Fins Water Sport Ltd v Customs and Excise [2003] UKVAT V18285
12 Aug 2003
VDT
VAT
[ Bailii ]
Â
Seymour Hunter Ltd v Customs and Excise [2003] UKVAT V18283
12 Aug 2003
VDT
VAT
[ Bailii ]
Â
Navy Dock Ltd v Customs and Excise [2003] UKVAT V18281
12 Aug 2003
VDT
VAT
[ Bailii ]
Â
Mccreight (T/A 2-Way Travel) v Customs and Excise [2003] UKVAT V18282
12 Aug 2003
VDT
VAT
[ Bailii ]
Â
Charity People Ltd v Customs and Excise [2003] UKVAT V18284
12 Aug 2003
VDT
VAT
[ Bailii ]
Â
Silver v Customs and Excise [2004] UKVAT V18289
13 Aug 2003
VDT
VAT
1 Cites
1 Citers
[ Bailii ]
Â
Brymas Ltd v Customs and Excise [2003] UKVAT V18288
13 Aug 2003
VDT
VAT
[ Bailii ]
Â
Burgess Ltd v Customs and Excise [2003] UKVAT V18286
13 Aug 2003
VDT
VAT
[ Bailii ]
Â
Vrtl (Holdings) Ltd v Customs and Excise [2003] UKVAT V18290
13 Aug 2003
VDT
VAT
[ Bailii ]
Â
Silver v Customs and Excise [2003] UKVAT V18219
13 Aug 2003
VDT
VAT
1 Cites
1 Citers
[ Bailii ]
Â
Eggerton v Customs and Excise [2003] UKVAT V18287
13 Aug 2003
VDT
VAT
[ Bailii ]
Â
Qn Hotels v Customs and Excise [2003] UKVAT V18273
18 Aug 2003
VDT
VAT
[ Bailii ]
Â
Pinacle Tooling Ltd v Customs and Excise [2003] UKVAT V18271
18 Aug 2003
VDT
VAT
[ Bailii ]
Â
Huntsman Hotel v Customs and Excise [2003] UKVAT V18272
18 Aug 2003
VDT
VAT
[ Bailii ]
Â
Mills (T/A Steve Mills Advertising) v Customs and Excise [2003] UKVAT V18292
19 Aug 2003
VDT
VAT
[ Bailii ]
Â
Aleagha and Another (T/A Pizza Carino) v Customs and Excise [2003] UKVAT V18293
19 Aug 2003
VDT
VAT
[ Bailii ]
Â
Taylor v Customs and Excise [2003] UKVAT V18298
26 Aug 2003
VDT
VAT
[ Bailii ]
Â
Robbins v Customs and Excise [2003] UKVAT V18302
27 Aug 2003
VDT
Gort C
VAT
VDT INPUT TAX – Motor vehicle – Commissioner accept intended to be used for business purposes only – Whether Appellant intended to make it available for private use where insured for private use and kept on Appellant's domestic premises – Upton followed –Appeal allowed
[ Bailii ]
Â
Castle Caereinion Recreation Association v Customs and Excise [2003] UKVAT V18303
27 Aug 2003
VDT
VAT
[ Bailii ]
Â
Ndf Aministration Ltd v Customs and Excise [2003] UKVAT V18301
27 Aug 2003
VDT
VAT
[ Bailii ]
Â
Messenger Leisure Development Ltd v Customs and Excise [2003] UKVAT V18300
27 Aug 2003
VDT
VAT
[ Bailii ]
Â
Sterile Technologies Inc (N.I.) Ltd v Customs and Excise [2003] UKVAT V18299
27 Aug 2003
VDT
VAT
[ Bailii ]
Â
Design and Stereos v Customs and Excise [2003] UKVAT V18295
29 Aug 2003
VDT
VAT
[ Bailii ]
Â
Yorkshire Portraits Ltd v Customs and Excise [2003] UKVAT V18239
5 Sep 2003
VDT
VAT
[ Bailii ]
Â
Fengate Developments v Customs and Excise [2003] UKVAT V18308
8 Sep 2003
VDT
VAT
[ Bailii ]
Â
Wild Recruitment Ltd v Customs and Excise [2003] UKVAT V18305
8 Sep 2003
VDT
VAT
[ Bailii ]
Â
Southern County Tavern Ltd v Customs and Excise [2003] UKVAT V18306
8 Sep 2003
VDT
VAT
[ Bailii ]
Â
Robert Rummey Associates v Customs and Excise [2003] UKVAT V18304
8 Sep 2003
VDT
VAT
[ Bailii ]
Â
O'Neill (T/A Easy Tan) v Customs and Excise [2003] UKVAT V18307
8 Sep 2003
VDT
VAT
[ Bailii ]
Â
 Mike Kiernans Beer Tent Co Ltd (T/A Fish and Duck) v Customs and Excise; VDT 9-Sep-2003 - [2003] UKVAT V18310
Â
Cookies World Vertriebsgesellschaft mbH iL v Finanzlandesdirektion fur Tirol C-155/01; [2003] EUECJ C-155/01
11 Sep 2003
ECJ
European, VAT
Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Motor vehicle made available under a leasing contract - Taxable transactions - Own consumption - Article 17(6) and (7) - Exclusions provided for under national law at the date of entry into force of the directive.
[ Bailii ]
Â
Xdl Ltd v Customs and Excise [2003] UKVAT V18314
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
Spaceworks Furniture Hire Ltd v Customs and Excise [2003] UKVAT V18312
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
Mcdermott v Customs and Excise [2003] UKVAT V18274
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
Mallard Exports Ltd v Customs and Excise [2003] UKVAT V18311
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
King and Another (T/A Barbury Shooting School) v Customs and Excise [2003] UKVAT V18313
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
Keighley Glazing v Customs and Excise [2003] UKVAT V18319
12 Sep 2003
VDT
VAT
[ Bailii ]
Â
Brennan Paving Co v Customs and Excise [2003] UKVAT V18322
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Morris v Customs and Excise [2003] UKVAT V18323
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Howitt v Customs and Excise [2003] UKVAT V18325
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Station Cars v Customs and Excise [2003] UKVAT V18324
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Gm Services v Customs and Excise [2003] UKVAT V18321
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Marquis v Customs and Excise [2003] UKVAT V18320
15 Sep 2003
VDT
VAT
[ Bailii ]
Â
Ho v Customs and Excise [2003] UKVAT V18315
17 Sep 2003
VDT
VAT
[ Bailii ]
Â
Tariq v Customs and Excise [2003] UKVAT V18316
18 Sep 2003
VDT
VAT
[ Bailii ]
Â
Lordsregal Ltd v Customs and Excise [2003] UKVAT V18535
19 Sep 2003
VDT
VAT
[ Bailii ]
Â
Lordsregal Ltd v Customs and Excise [2004] UKVAT V18535
19 Sep 2003
VDT
VAT
VDT VAT - zero rating - listed building - whether building as a matter of ordinary understanding "substantially reconstructed" within VATA 1994, Sch 8, Grp 6, item 1 - yes - whether further condition in Grp 6, Note (4)(a) satisfied - yes - appeal allowed
[ Bailii ]
Â
Davis v Customs and Excise [2003] UKVAT V18326
22 Sep 2003
VDT
VAT
[ Bailii ]
Â
Bronte Hotels Ltd v Customs and Excise [2003] UKVAT V18418
24 Sep 2003
VDT
VAT
[ Bailii ]
Â
Alzheimers Society v Customs and Excise [2003] UKVAT V18318
25 Sep 2003
VDT
VAT
[ Bailii ]
Â
Farrent v Customs and Excise [2003] UKVAT V18317
25 Sep 2003
VDT
VAT
[ Bailii ]
Â
Valco Ltd v Customs and Excise [2003] UKVAT V18328
25 Sep 2003
VDT
VAT
[ Bailii ]
Â
Townsend v Customs and Excise [2003] UKVAT V18327
25 Sep 2003
VDT
VAT
[ Bailii ]
Â
Westgate Holdings v Customs and Excise [2003] UKVAT V18338
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
A K Construction (Nottingham) Ltd v Customs and Excise [2003] UKVAT V18331
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
R and S Engineering v Customs and Excise [2003] UKVAT V18333
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
Henlid Ltd (T/A Eldis Electrical) v Customs and Excise [2003] UKVAT V18332
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
Cowlishaw and Another v Customs and Excise [2003] UKVAT V18334
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
Bowes v Customs and Excise [2003] UKVAT V18335
30 Sep 2003
VDT
VAT
[ Bailii ]
Â
Crooper v Customs and Excise [2003] UKVAT V18337
1 Oct 2003
VDT
VAT
[ Bailii ]
Â
Foreign Property Aps v Secretary of State for Health [2003] EWCA Civ 1541; [2003] 42 EG 127; [2004] 2 P & CR 5
8 Oct 2003
CA
Landlord and Tenant, VAT
Appeal against order for payment of VAT on rent under lease.
[ Bailii ]
Â
KM Charterd Accountants v Customs and Excise [2003] UKVAT V18369
9 Oct 2003
VDT
VAT
Default Surcharge
[ Bailii ]
Â
South Yorkshire Ducting Supplies Ltd v Customs and Excise [2003] UKVAT V18379
9 Oct 2003
VDT
VAT
[ Bailii ]
Â
Harry Garlick Centres Ltd v Customs and Excise [2003] UKVAT V18372
9 Oct 2003
VDT
VAT
[ Bailii ]
Â
Ens Ltd v Customs and Excise [2003] UKVAT V18371
9 Oct 2003
VDT
VAT
[ Bailii ]
Â
Lilquest (Ventilation Sevices) Ltd v Customs and Excise [2003] UKVAT V18370
9 Oct 2003
VDT
VAT
Default surcharge
[ Bailii ]
Â
 JJ Sprinkler Services Ltd v Customs and Excise; VDT 10-Oct-2003 - [2003] UKVAT V18347
Â
 Eastern Surveilance Services Ltd v Customs and Excise; VDT 10-Oct-2003 - [2003] UKVAT V18374
Â
Magenta (Wallpapers) Ltd v Customs and Excise [2003] UKVAT V18363
10 Oct 2003
VDT
VAT
[ Bailii ]
Â
Brown and Watts Plc v Customs and Excise [2003] UKVAT V18380
12 Oct 2003
VDT
VAT
[ Bailii ]
Â
West Point Buiness Services v Customs and Excise [2003] UKVAT V18346
13 Oct 2003
VDT
VAT
[ Bailii ]
Â
Park Home Inprovements Ltd v Customs and Excise [2003] UKVAT V18360
14 Oct 2003
VDT
VAT
[ Bailii ]
Â
Aslanbeigi and Another (T/A Cuccina) v Customs and Excise [2003] UKVAT V18382
14 Oct 2003
VDT
VAT
[ Bailii ]
Â
Tesco Plc v Customs and Excise Commissioners [2003] EWCA Civ 1367; Times, 16 October 2003; Gazette, 06 November 2003; [2003] STC 1561
14 Oct 2003
CA
Lord Justice Schiemann, Lord Justice Latham And Lord Justice Jonathan Parker
VAT
The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT. Held: Upon earning 150 loyalty points in a quarter, vouchers were given to customers, and there were other schemes. The entire cycle of transactions was to be considered objectively without regard to what the customer thought was being purchased. Para 5 had effect where there was a grant for a consideration of a right to receive goods for an amount stated on a voucher quantifying that right. The paragraph could not apply without a token, but a token did not guarantee its applicability. The issue of a voucher was a separate procedure from the original purchases, and the customer had not purchased the voucher. The paragraph did not apply. The existence of consideration under English law may not suffice to show consideration for the purposes of European VAT law.
Value Added Tax Act 1994 S-6 P-5
1 Cites
1 Citers
[ Bailii ]
Â
Hussein and Another (T/A Pressing Dry Cleaners) v Customs and Excise [2003] UKVAT V18341
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Beauty Direct Ltd v Customs and Excise [2003] UKVAT V18353
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Klub Ltd v Customs and Excise [2003] UKVAT V18352
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Jaz Enterprises v Customs and Excise [2003] UKVAT V18350
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Camps v Customs and Excise [2003] UKVAT V18351
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Eurofile It Recruitmennt Ltd v Customs and Excise [2003] UKVAT V18348
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Blackout Ltd v Customs and Excise [2003] UKVAT V18349
15 Oct 2003
VDT
VAT
[ Bailii ]
Â
Raqif and Another (T/A Moniques) v Customs and Excise [2003] UKVAT V18342
16 Oct 2003
VDT
VAT
[ Bailii ]
Â
Pns Ltd v Customs and Excise [2003] UKVAT V18345
16 Oct 2003
VDT
VAT
[ Bailii ]
Â
Walker v Customs and Excise [2003] UKVAT V18339
17 Oct 2003
VDT
VAT
[ Bailii ]
Â
Leander International Pet Foods Ltd T/A Arden Grange v The Commissioners of Customs and Excise [2004] UKVAT V18870
17 Oct 2003
VDT
VAT
[ Bailii ]
Â
Leander International Pet Foods Ltd (T/A Arden Grange) v The Commissioners of Customs and Excise [2003] UK V18870
17 Oct 2003
VDT
VAT
[ Bailii ]
Â
Palacath Ltd v Customs and Excise [2003] UKVAT V18340
20 Oct 2003
VDT
VAT
VDT VAT DEFAULT SURCHARGE - Failure to make payment of VAT by due date - unsigned cheque - Customs did not notice the cheque was unsigned - no reasonable excuse found - Appeal Dismissed
[ Bailii ]
Â
Tse v Customs and Excise [2003] UKVAT V18362
20 Oct 2003
VDT
VAT
[ Bailii ]
Â
Teamwork Technical Services Ltd v Customs and Excise [2003] UKVAT V18344
20 Oct 2003
VDT
VAT
[ Bailii ]
Â
Mounsey v Customs and Excise [2003] UKVAT V18385
20 Oct 2003
VDT
VAT
VAT Penalties - misdeclaration
[ Bailii ]
Â
Marks and Spencer Plc v Commissioners of Customs and Excise (No 5); Commissioners of Customs and Excise v University of Sussex [2003] EWCA Civ 1448; Times, 27 October 2003; [2004] STC 1; [2004] BTC 5091; [2004] BVC 151; [2003] STI 1848; [2004] Eu LR 170; [2004] 1 CMLR 8
21 Oct 2003
CA
Lord Justice Auld Lord Justice Chadwick Mr Justice Newman
VAT, European
The company sought to reclaim overpaid VAT. Held: If the UK government had failed properly to implement the directive, then a person affected had the right to claim the benefit of direct enforceability. However, the directive itself was neither clear nor precise, and therefore it could not benefit from direct applicability.
1 Citers
[ Bailii ]
Â
Regina (on the Application of Cardiff City Council) v Commissioners for Customs and Excise [2003] EWCA Civ 1456
22 Oct 2003
CA
Lord Justice Schiemann Lady Justice Arden Lord Justice Scott Baker
VAT
[ Bailii ]
Â
Malik v Customs and Excise [2003] UKVAT V18336
24 Oct 2003
VDT
VAT
[ Bailii ]
Â
D and T Hanson v Customs and Excise [2003] UKVAT V18364
24 Oct 2003
VDT
VAT
[ Bailii ]
Â
Gohil and Co (Northampton) Ltd v Customs and Excise [2003] UKVAT V18361
24 Oct 2003
VDT
Colin Bishopp
VAT
VDT VALUE ADDED TAX - input tax - VAT invoices apparently genuine issued by unregistered traders or traders using false VAT numbers - supplies represented by invoices genuinely made and paid for - whether suppliers registrable - whether recipient of supply entitled to input tax credit - Commissioners' discretion - appeal dismissed
[ Bailii ]
Â
Ec Reese Agricultral Ltd v Customs and Excise [2003] UKVAT V18358
29 Oct 2003
VDT
VAT
[ Bailii ]
Â
Josenam Ltd v Customs and Excise [2003] UKVAT V18355
29 Oct 2003
VDT
VAT
[ Bailii ]
Â
Mellon Country Inn Ltd v Customs and Excise [2003] UKVAT V18357
29 Oct 2003
VDT
VAT
[ Bailii ]
Â
Mcaleer (T/A Mcaleer Projects) v Customs and Excise [2003] UKVAT V18365
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
Beersof Distinction Ltd v Customs and Excise [2003] UKVAT V18389
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
Akbari (T/A Pizza Natalia) v Customs and Excise [2003] UKVAT V18404
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
Freeserve Com Plc, Regina (on the Application Of) v Customs and Excise [2003] EWHC 2736 (Admin)
31 Oct 2003
Admn
Evans-Lombe J
VAT, Administrative
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.
1 Cites
[ Bailii ]
Â
Memsahib Ltd v Customs and Excise [2003] UKVAT V18383
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
 Taylor Tunicliffe Ltd v Customs and Excise; VDT 31-Oct-2003 - [2003] UKVAT V18378
Â
Hospitality Training Foundation v Customs and Excise [2003] UKVAT V18359
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
Miah v Customs and Excise [2003] UKVAT V18387
31 Oct 2003
VDT
VAT
[ Bailii ]
Â
Four Mile Inn v Customs and Excise [2003] UKVAT V18366
3 Nov 2003
VDT
VAT
[ Bailii ]
Â
Jacobs v Customs and Excise [2003] UKVAT V18367
5 Nov 2003
VDT
VAT
[ Bailii ]
Â
Karageorgou (Taxation) C-80/02 C-80/02; [2003] EUECJ C-80/02
6 Nov 2003
ECJ
European, VAT
Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person
[ Bailii ]
Â
Gold Key Resturant Ltd v Customs and Excise [2003] UKVAT V18388
6 Nov 2003
VDT
VAT
Making VAT Assessments - best judgment
[ Bailii ]
Â
Karageorgou (Taxation) C-79/02 C-79/02; [2003] EUECJ C-79/02
6 Nov 2003
ECJ
JP Puissochet, P
VAT, European
Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person
[ Bailii ]
Â
Karageorgou - C-78/02 C-78/02; [2003] EUECJ C-78/02
6 Nov 2003
ECJ
European, VAT
ECJ Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person
[ Bailii ]
Â
Dornier (Judgment) C-45/01; [2003] EUECJ C-45/01
6 Nov 2003
ECJ
European, VAT
ECJ VAT - Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC - Exemption - Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors - Direct effect
[ Bailii ]
Â
Aerial Camera Systems Ltd v Customs and Excise [2003] UKVAT V18368
7 Nov 2003
VDT
VAT
[ Bailii ]
Â
Kay Quality Management Ltd v Customs and Excise [2003] UKVAT V18373
7 Nov 2003
VDT
VAT
[ Bailii ]
Â
Commissioners of H M Customs and Excise v Pegasus Birds Limited [2003] EWHC 2552 (Ch)
7 Nov 2003
ChD
The Honourable Mr Justice Patten
VAT
The Commissioners appealed from a decision of the Vat and Duties Tribunal
1 Cites
1 Citers
[ Bailii ]
Â
Spicer Kilpatrick Ltd v Customs and Excise [2003] UKVAT V18384
10 Nov 2003
VDT
VAT
[ Bailii ]
Â
Amneh Developments v Customs and Excise [2003] UKVAT V18403
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Mohammed (T/A the Indian Palmist) v Customs and Excise [2003] UKVAT V18397
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Booth v Customs and Excise [2003] UKVAT V18396
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Plowman (T/A Plowman Brothers) v Customs and Excise [2003] UKVAT V18406
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Property Tectonics Ltd v Customs and Excise [2003] UKVAT V18401
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
FMCG Home Services Ltd v Customs and Excise [2003] UKVAT V18377
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Routledge v Customs and Excise [2003] UKVAT V18395
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
A1 Moulders v Customs and Excise [2003] UKVAT V18398
11 Nov 2003
VDT
VAT
[ Bailii ]
Â
Beaufirt Hotel v Customs and Excise [2003] UKVAT V18375
12 Nov 2003
VDT
VAT
[ Bailii ]
Â
Regal Auto Repairs v Customs and Excise [2003] UKVAT V18376
12 Nov 2003
VDT
VAT
[ Bailii ]
Â
College of Estate Management v Commissioners of Customs and Excise [2003] EWHC 2712 (Ch)
13 Nov 2003
ChD
The Hon Mr Justice Lightman
VAT, Education
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply. Held: "Once it is decided that there is a single supply from an economic view which should not be artificially split, the character of the principal supply must be determined and this in turn determines the character of the supplies of the ancillary supplies." There was a single supply of its services as a distance learning college to its students, of the goods and services, its teaching and examination services and the printed matter. This was reflected in the single price paid for all of them. That single supply should not be artificially split into supplies of its component parts. The principal supply in this case was of education and examination services. The supply of the printed matter was a component part of that single supply, not an add-on supply.
Value Added Tax Act 1994 S-9 G-6 I-1 I-3
1 Cites
1 Citers
[ Bailii ]
Â
Humphreys v Customs and Excise [2003] UKVAT V18390
17 Nov 2003
VDT
VAT
[ Bailii ]
Â
Commissioners for Customs and Excise v Southern Primary Housing Limited [2003] EWCA Civ 1662; Times, 21 November 2003
18 Nov 2003
CA
Lord Justice Mantell Lord Phillips Of Worth Matravers, Mr Lord Justice Jacob
VAT, Land, Construction
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that. Held: Ther were three transactions, the purchase, the sale, and a development contract. The input tax paid in carrying out the building contract were recoverable. Was the land therefore used 'for the purpose of the taxpayer's taxable transaction", namely the development contract? The cost of the land was not a component of the costs in the same way that the materials were. The mere commercial link was insufficient. The transactions had to be looked at separately in VAT law, component by component.
1 Cites
[ Bailii ]
Â
Assurandor-Societetet et v Skatteministerietn C-8/01; [2003] EUECJ C-8/01
20 Nov 2003
ECJ
European, VAT
ECJ Sixth VAT Directive - Article 13A(1)(f) and 13B(a) - Exemption for services performed by independent groups not likely to give rise to distortions of competition - Exemption for insurance transactions and related services performed by insurance brokers and insurance agents - Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association.
[ Bailii ]
Â
Peter D'Ambrumenil and Dispute Resolution Services Ltd (Judgment); Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter C-212/01; Times, 27 November 2003; C-307/01; Times, 27 November 2003; [2003] EUECJ C-307/01; [2003] EUECJ C-212/01
20 Nov 2003
ECJ
European, VAT
Europa Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions.
Medical examinations and reports prepared by doctors for litigation were not exempt from VAT. The test was as to the preponderant purpose, and where that purpose remained therapeutic, it retained its exemption, but where any therapeutic effect was secondary, as was generally the case when a report was prepared for legal proceedings, any exemption was lost.
[ Bailii ] - [ Bailii ]
Â
2D Mobiles Ltd v Customs and Excise [2003] UKVAT V18408
20 Nov 2003
VDT
VAT
[ Bailii ]
Â
Barclays Bbank Plc v Customs and Excise [2003] UKVAT V18410
20 Nov 2003
VDT
VAT
[ Bailii ]
Â
Maclean v Customs and Excise [2003] UKVAT V18412
20 Nov 2003
VDT
VAT
[ Bailii ]
Â
Pierson v Customs and Excise [2003] UKVAT V18411
20 Nov 2003
VDT
VAT
[ Bailii ]
Â
Jahil (T/A J-Jays Resturant) v Customs and Excise [2003] UKVAT V18399
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
Beds and Pine Ltd v Customs and Excise [2003] UKVAT V18402
21 Nov 2003
VDT
VAT
Default surcharge
[ Bailii ]
Â
Diss Catering Ltd v Customs and Excise [2003] UKVAT V18409
21 Nov 2003
VDT
VAT
VAT Appeals
[ Bailii ]
Â
Elite Qs Ltd v Customs and Excise [2003] UKVAT V18400
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
Mellorform Ltd v Customs and Excise [2003] UKVAT V18391
21 Nov 2003
VDT
VAT
Vat - security- requirement for
[ Bailii ]
Â
Fydle Precision Toolmakers Ltd v Customs and Excise [2003] UK V18394
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
Local Authorities Mutual Investment Trust v the Commissioners of Customs and Excise [2003] EWHC 2766 (Ch)
21 Nov 2003
ChD
Mr Justice Lawrence Collins
VAT
1 Cites
1 Citers
[ Bailii ]
Â
Rmk K Pasa Ltd v Customs and Excise [2003] UKVAT V18392
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
Second City Window and Door Manufactures Ltd v Customs and Excise [2003] UKVAT V18405
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
Smith v Customs and Excise [2003] UKVAT V18393
21 Nov 2003
VDT
VAT
[ Bailii ]
Â
 Public and Commercial Services Union v The Commissioners of Customs and Excise; ChD 26-Nov-2003 - [2003] EWHC 2845 (Ch)
Â
Hoothi Cash and Carry Ltd v Customs and Excise [2003] UKVAT V18424
26 Nov 2003
VDT
VAT
VAT Assessments
[ Bailii ]
Â
Public and Commercial Services Union v Customs and Excise [2003] EWHC 2845 (Ch)
26 Nov 2003
ChD
VAT
[ Bailii ]
Â
Commissioners of Customs and Excise v Laura Ashley Ltd [2003] EWHC 2832 (Ch)
27 Nov 2003
ChD
The Honourable Mr Justice David Richards
VAT
Â
National Galleries of Scotland v Customs and Excise [2003] UKVAT V18413
27 Nov 2003
VDT
VAT
[ Bailii ]
Â
Customs and Excise v Laura Ashley Ltd [2003] EWHC 2832 (Ch)
27 Nov 2003
ChD
VAT
[ Bailii ]
Â
Zita Modes Sarl v Administration de l'enregistrement et des domaines (Judgment) C-497/01; [2003] EUECJ C-497/01
27 Nov 2003
ECJ
European, VAT
Europa Sixth VAT Directive - Article 5(8) - Transfer of a totality of assets - Continuation by the transferee in the same branch of business as the transferor - Legal authorisation to pursue the activity.
[ Bailii ]
Â
R J Clark and Sons Ltd v Customs and Excise [2003] UKVAT V18428
1 Dec 2003
VDT
VAT
[ Bailii ]
Â
Little Bradley Farm Partnership v Customs and Excise [2003] UKVAT V18420
1 Dec 2003
VDT
VAT
[ Bailii ]
Â
Musashi Autoparts Europe Ltd v Customs and Excise [2003] EWCA Civ 1738
3 Dec 2003
CA
VAT
[ Bailii ]
Â
Lex Services plc v Her Majestys Commissioners of Customs and Excise [2003] UKHL 67; Gazette, 22 January 2004; [2004] STC 73; [2004] BVC 53; [2004] 1 WLR 1; [2003] STI 2274; [2004] RTR 18; [2003] BTC 5658; [2004] 1 All ER 434
4 Dec 2003
HL
Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe
VAT
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the 'non-monetary consideration', which was a 'subjective value', in this case the value which the parties had expressly adoptd adopted to the goods on th first sale. The value of a part-exchange car was to be taken to be the full part-exchange price as agreed and not 'true value'. That latter value served only to limit any possible refund. The part-exchange price could not properly be characterised as part of a discount on the price of the replacement car. Appeal dismissed
Sixth Directive (77/388/EEC)
1 Cites
1 Citers
[ House of Lords ] - [ Bailii ]
Â
McCulloch v Customs and Excise [2003] UKVAT V18414
4 Dec 2003
VDT
VAT
VAT Assessments - best judgment
[ Bailii ]
Â
Vortek Fire and Security v Customs and Excise [2003] UKVAT V18433
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Welcome Trust v Customs and Excise [2003] UKVAT V18417
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Weaver-Vale (Fire and Security) Ltd v Customs and Excise [2003] UKVAT V18430
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Mark Edward Loftus v Customs and Excise [2003] UKVAT V18435
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Waheed (T/A E R Cars) v Customs and Excise [2003] UKVAT V18421
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
James Paget Industries v Customs and Excise [2003] UKVAT V18436
8 Dec 2003
VDT
VAT
VAT Input tax - time limits
[ Bailii ]
Â
William Brian Evans (T/A Bsec) v Customs and Excise [2003] UKVAT V18432
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Harman v Customs and Excise [2003] UKVAT V18415
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Thrislington Sales Ltd v Customs and Excise [2003] UKVAT V18431
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Boodle and Dunthorne Ltd v Customs and Excise [2003] UKVAT V18429
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
De Montfort University Students Union v Customs and Excise [2003] UKVAT V18434
8 Dec 2003
VDT
VAT
[ Bailii ]
Â
Gura (T/A Vincent Footwear) v Customs and Excise [2003] UKVAT V18416
8 Dec 2003
VDT
VAT
VAT zero rating - clothing and footwear
[ Bailii ]
Â
Nycom Ltd v Customs and Excise [2003] UKVAT V18457
12 Dec 2003
VDT
VAT
[ Bailii ]
Â
A Practitioner v Customs and Excise [2003] UKVAT V18459
12 Dec 2003
VDT
VAT
[ Bailii ]
Â
The Commissioners for Customs and Excise, The Arena Corporation Limited v The Arena Corporation Limited / Schroeder [2003] EWHC 3032 (Ch); [2004] BPIR 375
12 Dec 2003
ChD
Mr Justice Lawrence Collins
VAT, Insolvency
1 Citers
[ Bailii ]
Â
Chenug (T/A Hong Kong House) v Customs and Excise [2003] UKVAT V18407
15 Dec 2003
VDT
VAT
[ Bailii ]
Â
Ringside Refreshments v Commisioners of Customs and Excise [2003] EWHC 3043 (Ch)
16 Dec 2003
ChD
The Hon Mr Justice Evans-Lombe
VAT
[ Bailii ]
Â
Societe Internationale de Telecommunications Aeronautiques v The Commissioners of Customs and Excise [2003] EWHC 3039 (Ch)
16 Dec 2003
ChD
The Vice-Chancellor
VAT
[ Bailii ]
Â
Customs and Execise v P D and Solden Ltd [2003] UKVAT V18440
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Fox v Customs and Excise [2003] UKVAT V18441
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Akber and Co v Customs and Excise [2003] UKVAT V18443
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Milward v Customs and Excise [2003] UKVAT V18442
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Market and Opinion Reasearch Int Ltd v Customs and Excise [2003] UKVAT V18422
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Brown v Customs and Excise [2003] UKVAT V18419
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Lewis v Customs and Excise [2003] UKVAT V18423
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Align Technology UK Ltd v Customs and Excise [2003] UKVAT V18426
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Hussein (T/A Omar Dry Cleaners) v Customs and Excise [2003] UKVAT V18425
19 Dec 2003
VDT
VAT
[ Bailii ]
Â
Telewest Communications Plc v The Commissioners of Customs and Excise [2003] EWHC 3176 (Ch)
19 Dec 2003
ChD
The Hon Mr Justice Ferris
VAT, Media
1 Citers
[ Bailii ]
Â
Unibev Ltd v Customs and Excise [2003] UKVAT V18437
21 Dec 2003
VDT
VAT
[ Bailii ]
Â
Camrider Franchising Ltd v Customs and Excise [2003] UKVAT V18439
30 Dec 2003
VDT
VAT
[ Bailii ]
Â
Salmon v Customs and Excise [2003] UKVAT V18438
30 Dec 2003
VDT
VAT
[ Bailii ]
Â
