

Links: Home \| swarblaw - law discussions		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: 2004 To: 2004 This page lists 491 cases, and was prepared on 02 April 2018. Â Â Foreign Property APS v Secretary of State for Health; 2004 - [2004] 2 P and CR 5 Â Burrows v Customs and Excise [2004] UKVAT V18456 6 Jan 2004 VDT VAT [ Bailii ] Â Wade (T/A Stump Cross Fisheries) v Customs and Excise [2004] UKVAT V18449 6 Jan 2004 VDT VAT [ Bailii ] Â Portland Properties Ltd Directors'Pension Scheme v Customs and Excise [2004] UKVAT V18455 6 Jan 2004 VDT VAT [ Bailii ] Â Now Group Plc v Customs and Excise [2004] UKVAT V18453 6 Jan 2004 VDT VAT [ Bailii ] Â GJD Travel Associates / Peregrination v Customs and Excise [2004] UKVAT V18454 6 Jan 2004 VDT Richard Barlow VAT VAT Penalties - default surcharge [ Bailii ] Â Burrows v Customs and Excise [2004] UKVAT V18456 6 Jan 2004 VDT VAT VAT Penalties - default surcharge [ Bailii ] Â Borderline Business Agency Ltd v Customs and Excise [2004] UKVAT V18448 6 Jan 2004 VDT VAT [ Bailii ] Â Adamson v Customs and Excise [2004] UKVAT V18452 6 Jan 2004 VDT VAT [ Bailii ] Â Anthony David Williams v Customs and Excise [2004] UKVAT V18450 6 Jan 2004 VDT VAT [ Bailii ] Â Borderline Business Agency Ltd v Customs and Excise [2004] UKVAT V18448 6 Jan 2004 VDT VAT [ Bailii ] Â Gjd Travel Associates / Peregrination v Customs and Excise [2004] UKVAT V18454 6 Jan 2004 VDT VAT [ Bailii ] Â Now Group Plc v Customs and Excise [2004] UKVAT V18453 6 Jan 2004 VDT VAT [ Bailii ] Â Portland Properties Ltd Directors'Pension Scheme v Customs and Excise [2004] UKVAT V18455 6 Jan 2004 VDT VAT [ Bailii ] Â Wade (T/A Stump Cross Fisheries) v Customs and Excise [2004] UKVAT V18449 6 Jan 2004 VDT VAT [ Bailii ] Â Anthony David Williams v Customs and Excise [2004] UKVAT V18450 6 Jan 2004 VDT VAT [ Bailii ] Â Adamson v Customs and Excise [2004] UKVAT V18452 6 Jan 2004 VDT VAT VAT penalties - default surcharge [ Bailii ] Â Ginza Teppanyaki Restaurant v Customs and Excise [2004] UKVAT V18451 7 Jan 2004 VDT VAT [ Bailii ] Â Ginza Teppanyaki Restaurant v Customs and Excise [2004] UKVAT V18451 7 Jan 2004 VDT VAT [ Bailii ] Â M and N Engineering Services Ltd v Customs and Excise [2004] UKVAT V18458 8 Jan 2004 VDT VAT [ Bailii ] Â Latchmere Properties Ltd v Customs and Excise [2004] UKVAT V18533 13 Jan 2004 VDT VAT [ Bailii ] Â Iliffe and Another (T/A Otterton Post Office) v Customs and Excise [2004] UKVAT V18444 14 Jan 2004 VDT VAT, Construction VDT ASSESSMENT - Over-claimed input tax - Work done to a listed building - Whether alteration or repair - Part of work related to private house - Whether VAT reasonable LEGAL COSTS - Appellants ordered by court to pay building societies costs including VAT - Whether that VAT recoverable in hands of the Appellants - Civil Procedure Rules 1998 considered - Appeal dismissed [ Bailii ] Â Wong and others v Customs and Excise [2003] UKVAT V18445 14 Jan 2004 VDT VAT VDT REGISTRATION - Underdeclaration - Suppression of takings - Calculation of suppressed takings - Compulsory registration - Effective date of registration - Whether mitigation allowed - No - Penalty for belated registration - Appeal dismissed - VATA 1994, ss 73(1), 67 [ Bailii ] Â Palfry and Another v Customs and Excise [2004] UKVAT V18465 21 Jan 2004 VDT VAT [ Bailii ] Â Kent-Davies v Customs and Excise [2004] UKVAT V18464 21 Jan 2004 VDT VAT [ Bailii ] Â Ellis and others v Customs and Excise [2004] UKVAT V14860 21 Jan 2004 VDT VAT [ Bailii ] Â Pennine Industries Ltd v Customs and Excise [2004] UKVAT V18471 27 Jan 2004 VDT VAT [ Bailii ] Â W G and G Robertson v Customs and Excise [2004] UKVAT V18478 28 Jan 2004 VDT VAT [ Bailii ] Â St Paul's Community Project Ltd v Customs and Excise [2004] UKVAT V18466 28 Jan 2004 VDT VAT [ Bailii ] Â Loch Tay Highland Lodges Ltd v Customs and Excise [2004] UKVAT V18785 1 Feb 2004 VDT VAT VDT Sale of chalets or lodges in holiday development; restriction on use; not to be used as sole or main residence; whether zero rated or standard rated. VATA sections 30 Schedule 8 Group 5 Item 1 and Note 13. 1 Cites [ Bailii ] Â Gibbs Travel (A Firm) v Customs and Excise [2004] UKVAT V18472 4 Feb 2004 VDT VAT VAT Supply [ Bailii ] Â Homefit Joinery Company Ltd v Customs and Excise [2004] UKVAT V18473 4 Feb 2004 VDT VAT Penalties - default surcharge [ Bailii ] Â Stevenson and Reid v Customs and Excise [2004] UKVAT V18477 4 Feb 2004 VDT VAT Penalties, default surcharge [ Bailii ] Â Pat O'Donnell and Co Ltd v Customs and Excise [2004] UKVAT V18476 4 Feb 2004 VDT VAT [ Bailii ] Â Shendish Manor Ltd v Customs and Excise [2004] UKVAT V18474 4 Feb 2004 VDT VAT VAT Repayments [ Bailii ] Â Talacre Beach Caravan Sales Ltd v Commissioners of Customs and Excise [2004] EWHC 165 (Ch) 5 Feb 2004 ChD Lindsay, The Honourable Mr Justice Lindsay VAT [ Bailii ] Â Cav Electrical Ltd v Customs and Excise [2004] UKVAT V18483 6 Feb 2004 VDT VAT [ Bailii ] Â Mason Organisation Ltd v Customs and Excise [2004] UKVAT V18481 6 Feb 2004 VDT VAT [ Bailii ] Â Technoloreel Ltd v Customs and Excise [2004] UKVAT V18485 6 Feb 2004 VDT VAT VAT penalties - default surcharge [ Bailii ] Â Central Venue Sports Mangement Ltd v Customs and Excise [2004] UKVAT V18486 6 Feb 2004 VDT VAT [ Bailii ] Â CHP Accounting Services Ltd v Customs and Excise [2004] UKVAT V18487 6 Feb 2004 VDT VAT VAT penalties - default surcharge [ Bailii ] Â Fengate Developments (A Partnership) v The Commissioners of Customs and Excise [2004] EWHC 152 (Ch); [2004] STC 772 6 Feb 2004 ChD The Hon Mr Justice Evans-Lombe VAT, Land 1 Cites 1 Citers [ Bailii ] Â Arena Associates Ltd v Customs and Excise [2004] UKVAT V18488 6 Feb 2004 VDT VAT [ Bailii ] Â Ali v the Commissioners of Customs and Excise [2004] UKVAT V18482 12 Feb 2004 VDT VAT VDT Value Added Tax; Registration; partnership; jurisidiction; appeal by individual asserting that she was not a partner; Value Added Tax Act 1994 section 83(a) [ Bailii ] Â Canaltime Developments Ltd v Customs and Excise [2004] UKVAT V18561 12 Feb 2004 VDT VAT ZERO-RATING – Whether supply by Appellant to retailer for onward supply to client of timeshare interest in houseboat is properly zero-rated – Nature of supply – Whether supply of possession of houseboat – Whether nature of supply determined by documents – Group 9 of Sch 8 and Sch 4 para 1(1) of Value Added Tax Act 1994 considered – Appeal dismissed. 1 Cites [ Bailii ] Â Jacobs v Customs and Excise [2004] UKVAT V18489 13 Feb 2004 VDT VAT, Construction A developer sought to set off input taxes paid in the redevelopment of a former residential boarding school as a family home. Held: The taxpayer's appeal succeeded. 1 Citers [ Bailii ] Â Cabello v Customs and Excise [2004] UKVAT V18490 13 Feb 2004 VDT VAT [ Bailii ] Â Robert Gordon University v Customs and Excise [2004] UKVAT V18541 16 Feb 2004 VDT VAT [ Bailii ] Â Judge and Priestley v Customs and Excise [2004] UKVAT V18491 16 Feb 2004 VDT VAT [ Bailii ] Â Bornoosh v Customs and Excise [2004] UKVAT V18493 17 Feb 2004 VDT VAT [ Bailii ] Â Foremans Ltd v Customs and Excise [2004] UKVAT V18496 17 Feb 2004 VDT VAT [ Bailii ] Â Downes v Customs and Excise [2004] UKVAT V18495 17 Feb 2004 VDT VAT [ Bailii ] Â Singh v Customs and Excise [2004] UKVAT V18480 17 Feb 2004 VDT VAT [ Bailii ] Â 21st Century Logistic Solutions Limited (In Liquidation) v Madysen Limited [2004] EWHC 231 (QB); Times, 27 February 2004; Gazette, 25 March 2004; [2004] BVC 779; [2004] 2 Lloyds Rep 92; [2004] STC 1535; [2004] STI 497; [2004] BTC 5720 17 Feb 2004 QBD Mr Justice Field Contract, VAT The vendor sold computers to the defendant, intending not to account to the commissioners for the VAT. The seller went into liquidation, and the liquidator sought payment. The purchaser had been unaware of the intended fraud and resisted payment. Held: The fraud did not make the contract unenforcable by the liquidator. The fraudulent intent was too far removed from the substance of the contract to taint it. Money received by a seller would not be held in trust for the Commissioners, and use of the money for other purposes did not conflict wit the tax payers duty later to account for an equivalent sum. The contract itself was lawful. 1 Cites 1 Citers [ Bailii ] Â Fly By Nite Conferences Ltd v Customs and Excise [2004] UKVAT V18484 17 Feb 2004 VDT VAT [ Bailii ] Â Invovement and Participation Association v Customs and Excise [2004] UKVAT V18498 17 Feb 2004 VDT VAT [ Bailii ] Â Federation of Technological Industries and Others, Regina (on the Application Of) v Customs and Excise and Another [2004] EWHC 254 (Admin) 18 Feb 2004 Admn VAT, Human Rights 1 Citers [ Bailii ] Â Moorgate Precision Engineering Ltd v Customs and Excise [2004] UKVAT V18505 19 Feb 2004 VDT VAT [ Bailii ] Â MHC (Michael Hammond Partnership) v Customs and Excise [2004] UKVAT V18504 19 Feb 2004 VDT VAT [ Bailii ] Â Lincoln Oak Company Ltd v Customs and Excise [2004] UKVAT V18503 19 Feb 2004 VDT VAT [ Bailii ] Â Colaingrove Ltd v the Commissioners of Customs and Excise [2004] EWCA Civ 146; Times, 27 February 2004 19 Feb 2004 CA Lady Justice Arden Lord Justice Thorpe Lord Justice Neuberger VAT, European The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation. Held: The appeal failed. The legislation exempted the purchase of static caravans, but explicilty not 'the supply of accomodation in a caravan or houseboat.' There was therefore no policy against a charge to VAT. A state was given discretion as to how any exemption was to be applied, but the test used in the UK legislation was of seasonality, and that in turn met the test of reasonableness. Sixth Council Directive 77/388/EEC (OJ 1977 L145/1) 13B(b) - Value Added Tax Act 1994 Sch9 Grp1 1 Cites [ Bailii ] Â X v X [2004] UKVAT V18499 19 Feb 2004 VDT VAT [ Bailii ] Â Marshall v Customs and Excise [2004] UKVAT V18502 19 Feb 2004 VDT VAT [ Bailii ] Â Mullis (T/A Robert Mullis Restoration Services Ltd) v Customs and Excise [2004] UKVAT V18501 20 Feb 2004 VDT VAT [ Bailii ] Â Woodkirk Stone Ltd v Customs and Excise [2004] UKVAT V18509 20 Feb 2004 VDT VAT [ Bailii ] Â Steeton Leisure Ltd v Customs and Excise [2004] UKVAT V18506 20 Feb 2004 VDT VAT [ Bailii ] Â Dawson and Another v Customs and Excise [2004] UKVAT V18510 20 Feb 2004 VDT VAT [ Bailii ] Â Computing Concepts Northwest Ltd v Customs and Excise [2004] UKVAT V18511 20 Feb 2004 VDT VAT [ Bailii ] Â Adam Polymer Ltd v Customs and Excise [2004] UKVAT V18507 20 Feb 2004 VDT VAT [ Bailii ] Â Owen and Another (T/A Worcester Flooring) v Customs and Excise [2004] UKVAT V18539 20 Feb 2004 VDT VAT [ Bailii ] Â Murray (T/A Mcdonalds) v Customs and Excise [2004] UKVAT V18508 20 Feb 2004 VDT VAT [ Bailii ] Â Baines and Ernst Ltd v Customs and Excise [2004] UKVAT V18516 23 Feb 2004 VDT VAT [ Bailii ] Â Her Majesty's Commissioners of Customs and Excise v Zielinski Baker and Partners Limited [2004] BTC 5249; [2004] 1 WLR 707; [2004] STI 502; [2004] STC 456; [2004] 10 EGCS 185; [2004] 2 All ER 141; [2004] BVC 309; [2004] UKHL 7; Times, 27 February 2004; Gazette, 25 March 2004 26 Feb 2004 HL Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Walker of Gestingthorpe, Lord Brown of Eaton-under-Heywood VAT, Construction The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a "protected building". Note (1) defines a protected building as both "a building which is designed to remain as or become a dwelling house" and it must be a "listed building, within the meaning of the Planning (Listed Buildings and Conservation Areas) Act 1990". Since the new building would not be a dwelling, the claim failed the first test, and the works were not zero-rated (Lord Nicholls of Birkenhead dissenting). Value Added Tax Act 1994 Sch 8 Grp 6 - Planning (Listed Buildings and Conservation Areas) Act 1990 1 Cites [ House of Lords ] - [ Bailii ] Â Lambert v Customs and Excise [2004] UKVAT V18513 3 Mar 2004 VDT VAT [ Bailii ] Â Souter (T/A Brodie Duncan Marketing) v Customs and Excise [2004] UKVAT V18515 3 Mar 2004 VDT VAT [ Bailii ] Â Souter (T/A Brodie Duncan Marketing) v Customs and Excise [2004] UKVAT V18514 3 Mar 2004 VDT VAT [ Bailii ] Â Ruse v Customs and Excise [2004] UKVAT V18522 5 Mar 2004 VDT VAT [ Bailii ] Â Ahmed v Customs and Excise [2004] UKVAT V18520 5 Mar 2004 VDT VAT [ Bailii ] Â F Options Ltd v Customs and Excise [2004] UKVAT V18521 5 Mar 2004 VDT VAT [ Bailii ] Â Ulster Independent Clinic v Customs and Excise [2004] UKVAT V18517 5 Mar 2004 VDT VAT [ Bailii ] Â Rti Services Ltd. v Customs and Excise [2004] UKVAT V18512 5 Mar 2004 VDT VAT [ Bailii ] Â Hamnet Ltd v Customs and Excise [2004] UKVAT V18518 5 Mar 2004 VDT VAT [ Bailii ] Â Rocket Graphics Ltd v Customs and Excise [2004] UKVAT V18519 5 Mar 2004 VDT VAT [ Bailii ] Â United Utilities Plc v Commissioners of Customs and Excise [2004] EWCA Civ 245; Gazette, 01 April 2004 8 Mar 2004 CA Lord Justice Auld Lady Justice Arden Lord Justice Jacob VAT The taxpayer offered telephone gambling services through a local agent who did not accept money or set any odds. Held: The services of the agents were administrative only, and not gambling services. There could be no principle to say that a supplier to an exempt business attracted the same exemption. The agent's services were taxable. Council Directive 77/388/EEC 1 Cites 1 Citers [ Bailii ] Â Tang and Another (T/A Man Ying) v Customs and Excise [2004] UKVAT V18524 9 Mar 2004 VDT VAT [ Bailii ] Â Ogilby Construction Ltd v Customs and Excise [2004] UKVAT V18532 9 Mar 2004 VDT VAT [ Bailii ] Â M R Engineering (Precision Grinding) Ltd v Customs and Excise [2004] UKVAT V18527 9 Mar 2004 VDT VAT [ Bailii ] Â Kingfisher Environmental Ltd v Customs and Excise [2004] UKVAT V18530 9 Mar 2004 VDT VAT [ Bailii ] Â Cliq Designs Ltd v Customs and Excise [2004] UKVAT V18528 9 Mar 2004 VDT VAT [ Bailii ] Â Innerslow Engineering Ltd v Customs and Excise [2004] UKVAT V18525 9 Mar 2004 VDT VAT [ Bailii ] Â Broadhurst Partnership v Customs and Excise [2004] UKVAT V18526 9 Mar 2004 VDT VAT [ Bailii ] Â Cheung (T/A Wandering Dragon) v Customs and Excise [2004] UKVAT V18529 9 Mar 2004 VDT VAT [ Bailii ] Â G R Kinder (Ceiling) Ltd v Customs and Excise [2004] UKVAT V18531 9 Mar 2004 VDT VAT [ Bailii ] Â Blackwell v Customs and Excise [2004] UKVAT V18523 9 Mar 2004 VDT VAT [ Bailii ] Â Fairbairn v Customs and Excise [2004] UKVAT V18538 15 Mar 2004 VDT VAT [ Bailii ] Â DFS Furniture Company Plc v Commissioners of Customs and Excise [2004] EWCA Civ 243; Times, 19 March 2004; Gazette, 08 April 2004 16 Mar 2004 CA Lord Justice May The Hon Mr Justice Parker Lord Phillips Of Worth Matravers, Mr VAT, Limitation The taxpayers said that the Commissioners' assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the decision in the case of Primback upon which the assessment was based. Held: The decision of a court did not count as 'facts' for limitation purposes. Use of the phrase 'evidence of facts' emphasised that interpretation. The assessments were out of time. Value Added Tax Act 1994 78A(2) 80(4A) 1 Cites 1 Citers [ Bailii ] Â Fisher v Customs and Excise [2004] UKVAT V18542 16 Mar 2004 VDT VAT VAT Assessment - best judgment [ Bailii ] Â Mcmillan and Another v Customs and Excise [2004] UKVAT V18536 17 Mar 2004 VDT VAT [ Bailii ] Â Symons v Customs and Excise [2004] UKVAT V18534 17 Mar 2004 VDT VAT [ Bailii ] Â Hossain (T/A Balti House Tandoori) v Customs and Excise [2004] UKVAT V18537 17 Mar 2004 VDT VAT [ Bailii ] Â Sherburn Aero Club Ltd v Customs and Excise [2004] UKVAT V18540 22 Mar 2004 VDT VAT [ Bailii ] Â Lionel Jacobs Ltd v Customs and Excise [2004] UKVAT V18558 24 Mar 2004 VDT VAT, Construction [ Bailii ] Â Islinkup Ltd v Customs and Excise [2004] UKVAT V18554 25 Mar 2004 VDT VAT [ Bailii ] Â Claim Response (Yorkshire) Ltd v Customs and Excise [2004] UK V18552 25 Mar 2004 VDT VAT [ Bailii ] Â Imrie (T/A K Imrie Tree Care) v Customs and Excise [2004] UKVAT V18555 26 Mar 2004 VDT VAT [ Bailii ] Â Â Protec Design Ltd v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18543 Â Â Yau (T/A Sun Do) v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18550 Â Â Newman v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18548 Â Â Heritage of London Trust Operations Ltd v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18545 Â Â Global Vehicle (UK) Ltd v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18546 Â Â Diakopoulou (T/A Marketlink Research) v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18549 Â Â Kedington (NI) Ltd v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18544 Â Â Postproof Ltd and Another v Customs and Excise; VDT 26-Mar-2004 - [2004] UKVAT V18547 Â Â Dr. Peter D'Ambrumenil Dispute Resolution Services v Customs and Excise; VDT 29-Mar-2004 - [2004] UKVAT V18551 Â D'Abrumenil Dispute Resolution Services v Customs and Excise [2004] UKVAT V18581 29 Mar 2004 VDT VAT VDT EXEMPTION – Medical care – Services provided by medical practitioner – Whether exempt as being provision of medical care – Application of decision of ECJ following reference in this matter – Sixth Directive art 13A.1(c) [ Bailii ] Â Greenaway v Customs and Excise [2004] UKVAT V18553 30 Mar 2004 VDT VAT [ Bailii ] Â Finanzamt Gummersbach v Bockemuhl C-90/02; [2004] EUECJ C-90/02; [2006] BVC 95; [2004] CEC 303; [2004] 3 CMLR 5; [2004] ECR I-3303; [2006] BTC 5026; [2005] STC 934; [2004] STI 988 1 Apr 2004 ECJ European, VAT ECJ (Judgment) Reference for a preliminary ruling - Interpretation of Article 18(1) of the Sixth VAT Directive - Conditions for exercise of the right to deduct input VAT - Recipient of a service referred to in Article 9(2)(e) of the Sixth VAT Directive - Supply of staff by a taxable person established abroad - Recipient liable for VAT as the person to whom the supply was made - Requirement to hold an invoice - Content of the invoice [ Bailii ] Â Forvaltnings AB Stenholmen v Riksskatteverket C-320/02; [2004] EUECJ C-320/02; [2006] BVC 82; [2004] STI 989; [2004] ECR I-3509; [2004] CEC 248; [2006] BTC 5013; [2004] 2 CMLR 56; [2004] STC 1041; [2004] All ER (EC) 870 1 Apr 2004 ECJ European, VAT ECJ Judgment - Sixth VAT Directive - Article 26a - Special arrangements applicable to second-hand goods - The term 'second-hand goods' - Horse sold on after training 1 Citers [ Bailii ] Â Meridian Metal Trading Ltd v Customs and Excise [2004] UKVAT V18565 5 Apr 2004 VDT VAT [ Bailii ] Â Unbeatable Deal Ltd v Customs and Excise [2004] UKVAT V18564 5 Apr 2004 VDT VAT [ Bailii ] Â Hussain (T/A Paradise International) v Customs and Excise [2004] UKVAT V18562 5 Apr 2004 VDT VAT ASSESSMENT - restaurant - underdeclared takings - were the assessments excessive - subject to a very minor amendment, no - appeal dismissed [ Bailii ] Â Zen Internet Ltd v Customs and Excise [2004] UKVAT V18563 5 Apr 2004 VDT Colin Bishopp C VAT VDT VALUE ADDED TAX - dishonest evasion - VATA s 60 - appellant paying six successive centrally-issued assessments for less than the true liability - inadequate attempts to put accounting records in order - whether "dishonest" - yes - appeal dismissed but reduction for mitigation increased Value Added Tax Act 1994 1 Cites [ Bailii ] Â Mono Global Ltd v Customs and Excise [2004] UKVAT V18559 6 Apr 2004 VDT VAT VDT Input tax - attribution - professional services provided for a business venture and company acquisition - circumstances and terms of engagement - whether services supplied to company or investors. [ Bailii ] Â Evangelical Movement of Wales v Customs and Excise [2004] UKVAT V18556 6 Apr 2004 VDT VAT [ Bailii ] Â Isle of Wight Council v Customs and Excise [2004] UKVAT V18557 6 Apr 2004 VDT VAT [ Bailii ] Â Hylands v Customs and Excise [2004] UKVAT V18560 7 Apr 2004 VDT VAT, Customs and Excise VDT CUSTOMS DUTY - Relief - Vehicle for use by handicapped person - Motor home adapted for use by person using wheel-chair - Vehicle fitted with ramps, stowage for ramps, floor track - Whether "specially designed for the social advancement" of physically handicapped person - Yes - Reg 918/83/EEC Art 72.1, 72.2 ZERO RATING - Import of vehicle for use by handicapped person who usually uses a wheel-chair - Vehicle fitted with ramps etc - Whether vehicle "substantially and permanently adapted for carriage of a person in a wheel-chair" - Yes - VATA 1994 Sch 8, Gp 12, Items 2, 2A, Note 5L [ Bailii ] Â Tuppen (T/A Kingswood Trading Services) v Customs and Excise [2004] UKVAT V18950 14 Apr 2004 VDT VAT [ Bailii ] Â Town and County Factors Ltd v Customs and Excise [2004] UKVAT V18569 16 Apr 2004 VDT VAT [ Bailii ] Â Kjle and Another (T/A Arkwright Social Club) v Customs and Excise [2004] UKVAT V18652 16 Apr 2004 VDT VAT [ Bailii ] Â Elm Milk Ltd v Customs and Excise [2004] UKVAT V18592 16 Apr 2004 VDT VAT Value Added Tax (Input Tax) Order 1992 7 1 Citers [ Bailii ] Â Western Business Publishing (A Partnership) v Customs and Excise [2004] UKVAT V18566 16 Apr 2004 VDT VAT [ Bailii ] Â Yavuz (T/A Foster Off Licence and Supermarket) v Customs and Excise [2004] UKVAT V18593 16 Apr 2004 VDT VAT VDT Assessment under s73(1) VATA – No appearance by the Appellant or representative at the hearing – Appeal considered in the absence of the Appellant – Appeal dismissed for want of prosecution – Rule 18(2) VAT Tribunals Rules 1986 applied. [ Bailii ] Â Mds Quality v Customs and Excise [2004] UKVAT V18583 16 Apr 2004 VDT VAT [ Bailii ] Â Bruce Williamson Hotels and Leisure Ltd v Customs and Excise [2004] UKVAT V18609 17 Apr 2004 VDT VAT [ Bailii ] Â Webb v Customs and Excise [2004] UKVAT V18594 19 Apr 2004 VDT VAT [ Bailii ] Â Shafiei v Customs and Excise [2004] UKVAT V18651 19 Apr 2004 VDT VAT [ Bailii ] Â Roundhouse Work Ltd v Customs and Excise [2004] UKVAT V18595 19 Apr 2004 VDT VAT [ Bailii ] Â Hopkins v Customs and Excise [2004] UKVAT V18572 21 Apr 2004 VDT VAT [ Bailii ] Â Piero's Restaurant and Pizzeria (A Firm) v Customs and Excise [2004] UKVAT V18570 22 Apr 2004 VDT VAT [ Bailii ] Â Mg Heating (Iw) Ltd v Customs and Excise [2004] UKVAT V18582 23 Apr 2004 VDT VAT [ Bailii ] Â Stansfield Auto Electrical Sercvces Ltd v Customs and Excise [2004] UKVAT V18576 23 Apr 2004 VDT VAT [ Bailii ] Â Talent and Production Ltd v Customs and Excise [2004] UKVAT V18654 23 Apr 2004 VDT VAT [ Bailii ] Â Thomas v Commissioners of Customs and Excise [2004] UKVAT V18680 23 Apr 2004 VDT VAT [ Bailii ] Â Tindsley and Another (T/A Padway Nursies) v Customs and Excise [2004] UKVAT V18571 23 Apr 2004 VDT VAT [ Bailii ] Â Spennachi v Customs and Excise [2004] UKVAT V18580 23 Apr 2004 VDT VAT [ Bailii ] Â Benchwark Distribution Ltd v Customs and Excise [2004] UKVAT V18574 23 Apr 2004 VDT VAT [ Bailii ] Â Horn Furniture (Uk) Ltd v Customs and Excise [2004] UKVAT V18578 23 Apr 2004 VDT VAT [ Bailii ] Â Dollard v Customs and Excise [2004] UKVAT V18656 23 Apr 2004 VDT VAT [ Bailii ] Â Fleming (T/A Bodycraft) v Customs and Excise [2004] UKVAT V18579; [2004] STI 1560; [2004] V & DR 172 23 Apr 2004 VDT Avery Jones Chairman VAT VDT INPUT TAX - whether claim made in 2000 for input tax for 1989 and 1990 for which no tax invoice was issued was part of a claim made in 1993 - no - whether the 2000 claim was prevented by the 3 year cap introduced by regulation 29(1A) - no, because there was no transitional provision - however, refusal of claim 10 years after the input tax was incurred was reasonable - appeal dismissed 1 Citers [ Bailii ] Â Enol (T/A Im-Press) v Customs and Excise [2004] UKVAT V18575 23 Apr 2004 VDT VAT [ Bailii ] Â J Beattie Plumbing and Heating Ltd v Customs and Excise [2004] UKVAT V18577 23 Apr 2004 VDT VAT [ Bailii ] Â Ferncombe (T/A Ferncombe) v Customs and Excise [2004] UKVAT V18657 23 Apr 2004 VDT VAT [ Bailii ] Â Ultimate Leisure (Scotland) Ltd v Customs and Excise [2004] UKVAT V18573 27 Apr 2004 VDT VAT VDT Default Surcharge: Return and Cheque posted on Sunday 29 June. Due date 30 June. No post office uplift at that post box that day. No reasonable excuse. Appeal dismissed. [ Bailii ] Â Wetherby Beauty Salon v Customs and Excise [2004] UKVAT V18602 28 Apr 2004 VDT VAT [ Bailii ] Â Quality Assured Windows Ltd v Customs and Excise [2004] UKVAT V18623 28 Apr 2004 VDT VAT [ Bailii ] Â Chemix (Uk) Ltd v Customs and Excise [2004] UKVAT V18601 28 Apr 2004 VDT VAT [ Bailii ] Â Stones Restaurants Ltd v Customs and Excise [2004] UKVAT V18606 28 Apr 2004 VDT VAT [ Bailii ] Â Collinbs Financial Management Ltd v Customs and Excise [2004] UKVAT V18604 28 Apr 2004 VDT VAT [ Bailii ] Â Firstline Digital Ltd v Customs and Excise [2004] UKVAT V18605 28 Apr 2004 VDT VAT [ Bailii ] Â ETB Building and Mechanical Services Ltd v Customs and Excise [2004] UKVAT V18603 28 Apr 2004 VDT VAT [ Bailii ] Â United Biscuits (UK) Ltd v Customs and Excise [2004] UKVAT V18596 29 Apr 2004 VDT VAT [ Bailii ] Â Gemeente Leusden and Another v Staatssecretaris van Financien C-487/01; [2004] EUECJ C-487/01; [2004] ECR I-5337; [2007] STC 776; [2006] BVC 740; [2006] BTC 5670 29 Apr 2004 ECJ VAT (Judgment) Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property - Adjustment of deductions - Application to current leases [ Bailii ] Â Nicole Designs Ltd v Customs and Excise [2004] UKVAT V18585 29 Apr 2004 VDT VAT [ Bailii ] Â Dukes Contracts v Customs and Excise [2004] UKVAT V18587 4 May 2004 VDT VAT [ Bailii ] Â Gambro Hospal Ltd v Customs and Excise [2004] UKVAT V18588 4 May 2004 VDT VAT [ Bailii ] Â Saga Holiday Ltd v Customs and Excise [2004] UKVAT V18591 4 May 2004 VDT VAT [ Bailii ] Â Repair Call Ltd v Customs and Excise [2004] UKVAT V18589 4 May 2004 VDT VAT [ Bailii ] Â Motoprsource (Uk) v Customs and Excise [2004] UKVAT V18584 4 May 2004 VDT VAT [ Bailii ] Â Barry Hopcraft v Customs and Excise [2004] UKVAT V18590 4 May 2004 VDT VAT VDT VALUE ADDED TAX – EXEMPT SUPPLIES – land - facilities for storage or parking of caravans - whether parking for vehicles – yes – exemption excluded. [ Bailii ] Â Mcfarlane v Customs and Excise [2004] UKVAT V18597 4 May 2004 VDT VAT Default Surcharge: Appellant's enquiries after due date. No discretion invested in Debt Management officer. Appeal dismissed. [ Bailii ] Â Eight Acres Leisure Ltd v Customs and Excise [2004] UKVAT V18586 4 May 2004 VDT VAT [ Bailii ] Â Singh v Customs and Excise [2004] UKVAT V18598 5 May 2004 VDT VAT [ Bailii ] Â Â Hawksley Engineering Ltd v Customs and Excise; VDT 6-May-2004 - [2004] UKVAT V18611 Â Teleos Plc and Others, Regina (on the Application Of) v Customs and Excise [2004] EWHC 1035 (Admin) 6 May 2004 Admn VAT 1 Cites 1 Citers [ Bailii ] Â Cowdy (T/A Berriewood Farm) v Customs and Excise [2004] UKVAT V18599 7 May 2004 VDT VAT VDT Vat – unjust enrichment – claimant proposed to pay whole of reimbursement to accountants – accountants would make payment to Vat payers less their fees – held benefit to claimant – appeal dismissed. [ Bailii ] Â ASR Consultants Ltd v Customs and Excise [2004] UKVAT V18600 7 May 2004 VDT VAT VDT Vat - payment of two outstanding debts (Vat inclusive) of another company by Appellant – claimed the Vat as input tax – no transfer of intellectual property or other rights from the debtor company – not within s.24 VATA – no invoices under Reg.29 Vat Regulations 1995 – Appeal dismissed. [ Bailii ] Â Hinkley Glass Merchants Ltd v Customs and Excise [2004] UKVAT V18607 10 May 2004 VDT VAT [ Bailii ] Â WHA Ltd and Another v Customs and Excise [2004] EWCA Civ 559; [2004] STC 1081; [2004] BVC 485; [2004] BTC 5425,; [2004] STI 1202 14 May 2004 CA Lord Justice Waller Lord Justice Latham Lord Justice Neuberger VAT, European 1 Cites 1 Citers [ Bailii ] Â Danebridge Group Practice v Customs and Excise [2004] UKVAT V18610 17 May 2004 VDT VAT [ Bailii ] Â Peugot-Citreon Automobiles Ltd v Customs and Excise [2004] UKVAT V18681 17 May 2004 VDT VAT [ Bailii ] Â Jenkins v Customs and Excise [2004] UKVAT V18655 17 May 2004 VDT VAT [ Bailii ] Â Gt Yorkshire Pizza Co v Customs and Excise [2004] UKVAT V18608 17 May 2004 VDT VAT [ Bailii ] Â Dial-A-Phone Ltd v Commissioners of Customs and Excise [2004] EWCA Civ 603 20 May 2004 CA Lord Justice Waller Lord Justice Jonathan Parker Lord Justice Dyson VAT [ Bailii ] Â Manning Hotels Ltd v Customs and Excise [2004] UKVAT V18628 24 May 2004 VDT VAT [ Bailii ] Â Shalden Millenium Committee v Commissioners of Customs and Excise [2004] UKVAT V18670 24 May 2004 VDT VAT [ Bailii ] Â Driscollis v Customs and Excise [2004] UKVAT V18615 24 May 2004 VDT VAT VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed Value Added Taxes Act 1994 71(1)(b) [ Bailii ] Â Optika Ltd v Customs and Excise [2004] UKVAT V18627 24 May 2004 VDT VAT [ Bailii ] Â Morris (T/A Two Plus Two) v Customs and Excise [2004] UKVAT V18621 24 May 2004 VDT VAT [ Bailii ] Â Talacre Beach Caravan Sales Ltd v Customs and Excise [2004] EWCA Civ 682 24 May 2004 CA VAT [ Bailii ] Â University of Kent v Customs and Excise [2004] UKVAT V18625 24 May 2004 VDT VAT [ Bailii ] Â Ludovico and Another (T/A Paradiso Italian Restaurant) v Customs and Excise [2004] UKVAT V18620 24 May 2004 VDT VAT [ Bailii ] Â Jm Associates v Customs and Excise [2004] UKVAT V18624 24 May 2004 VDT VAT [ Bailii ] Â Evans (Eps Plant and Safety Services) v Customs and Excise [2004] UK V18644 24 May 2004 VDT VAT [ Bailii ] Â Dennison v Customs and Excise [2004] UKVAT V18619 24 May 2004 VDT VAT VAT- ZERO RATED SUPPLY – PERSON WITH DISABILITY – supply of French doors and windows- whether designed solely for use by handicapped person – no- whether parts and accessories designed solely for use in or with goods – no – whether a supply to a handicapped person of services of adapting goods to suit her condition – no – whether a supply to a handicapped person of a service of constructing ramps or widening doorways or passages- no – Appeal dismissed except decision adjourned on whether French doors and windows to the dining room were incorporated in the restoration [ Bailii ] Â Thai Palace Co Ltd v Customs and Excise [2004] UKVAT V18622 24 May 2004 VDT VAT [ Bailii ] Â Sumit Precision Engineering Ltd v Customs and Excise [2004] UKVAT V18616 27 May 2004 VDT VAT [ Bailii ] Â Sumer Palace Ltd v Customs and Excise [2004] UKVAT V18618 27 May 2004 VDT VAT [ Bailii ] Â Shires Crane Hire Ltd v Customs and Excise [2004] UKVAT V18613 27 May 2004 VDT VAT [ Bailii ] Â Resta v Customs and Excise [2004] UKVAT V18641 27 May 2004 VDT VAT [ Bailii ] Â Munir (T/A Favourite Chicken) v Customs and Excise [2004] UKVAT V18612 27 May 2004 VDT VAT VDT VALUE ADDED TAX - liability for registration - transfer of business as a going concern - business of transferee alleged to be distinct from previous business - partnership business continued by one former partner as sole proprietor - transferee liable to be registered irrespective of turnover of business since transfer - appeal against decision that transferee liable to be registered dismissed [ Bailii ] Â Metal Treatments (Birmingham) Ltd v Customs and Excise [2004] UKVAT V18614 27 May 2004 VDT VAT [ Bailii ] Â Richardson v Customs and Excise [2004] UKVAT V18617 27 May 2004 VDT VAT VDT VAT – registration of trader and effective registration date – vehicle sales on garage forecourt – claim of trader he sold on commission basis only and not as owner of vehicles – appeal dismissed. [ Bailii ] Â Bookit Ltd v Customs and Excise [2004] UKVAT V18626 28 May 2004 VDT VAT VDT EXEMPT SUPPLIES - Finance - Credit and debit cards - Appellant accepting remote cinema bookings for Odeon - Customers paying by card - Appellant charged 50 pence per ticket to customers - Extent of services to customers - Whether card handling services exempt - Whether any dealing with money - Whether intermediary services supplied in intermediary capacity - Whether "distinct act of mediation" - VATA 1994, Sch 9, Grp 5, item 1, 5 Note (5) - EEC Sixth Directive Art 13B(a)(1)-(4) - Appeal dismissed [ Bailii ] Â Pineapple Exhibitions Ltd. v Customs and Excise [2004] UKVAT V18643 4 Jun 2004 VDT VAT Reasonable excuse appeal against surcharge. [ Bailii ] Â Parker v Customs and Excise [2004] UKVAT V18636 4 Jun 2004 VDT VAT [ Bailii ] Â Meyenim v Customs and Excise [2004] UKVAT V18635 4 Jun 2004 VDT VAT [ Bailii ] Â Messrs GJ and B Miller v Customs and Excise [2004] UKVAT V18630 4 Jun 2004 VDT VAT VDT VAT - input tax - fitting out of shop - whether supplies made by shopfitters those of services or of goods - if of services irrecoverable as having been made more than 6 months before appellants registered for VAT - if of goods recoverable - held on facts supplies of goods - appeal allowed. [ Bailii ] Â Masterguard Security Services Ltd v Customs and Excise [2004] UKVAT V18631 4 Jun 2004 VDT VAT VDT VALUE ADDED TAX - input tax - motor cars - whether recovery of input tax on acquisition blocked - VAT (Input Tax) Order 1992, art 7 - cars kept available for business use 24 hours a day - whether private use effectively excluded - yes - appeal allowed [ Bailii ] Â David Bland Furniture Ltd v Customs and Excise [2004] UKVAT V18637 4 Jun 2004 VDT VAT [ Bailii ] Â Kirkham v Customs and Excise [2004] UKVAT V18640 4 Jun 2004 VDT VAT VDT VAT - penalty for dishonest evasion assessed on company - apportioned under s. 61 VATA 1984 to two named officers - appellant one named officer - whether appellant managing officer in part of period covered by penalty assessment - whether conduct giving rise to penalty attributable in part to dishonesty of appellant -appeal dismissed [ Bailii ] Â Berman v Customs and Excise [2004] UKVAT V18634 4 Jun 2004 VDT VAT Appeal against surcharge assessments [ Bailii ] Â Beco Products Ltd and Bag Building Contractors v Customs and Excise [2004] UKVAT V18638 4 Jun 2004 VDT VAT VDT VALUE ADDED TAX - reduced rates of tax -energy-saving materials - "Wallform" method of insulating buildings - how far reduced rate applies to contracts for installation - whether separate supplies of materials necessary to benefit from reduction - reduced rate inapplicable to entire contracts - appeal dismissed [ Bailii ] Â Chan v Customs and Excise [2004] UKVAT V18629 4 Jun 2004 VDT VAT [ Bailii ] Â Adkins v Customs and Excise [2004] UKVAT V18645 7 Jun 2004 VDT VAT VDT Default Surcharge - Failure to ensure payment by electronic transfer was transmitted or received timeously - previous knowledge of time required - appeal refused. [ Bailii ] Â Royal College of Anaesthethetists v Customs and Excise [2004] UKVAT V18632 8 Jun 2004 VDT VAT [ Bailii ] Â Richfords Designs Ltd v Customs and Excise [2004] UKVAT V18639 8 Jun 2004 VDT VAT VDT VAT - Default interest - Assessment reduced on appeal - Interest reduced accordingly - Musashi [2004] STC 220 distinguished - VATA 1994 s.74 VAT - Repeated misdeclaration penalty - Requirement for penalty liability notice - VATA 1994 s.64 [ Bailii ] Â Church of England Children's Society v Customs and Excise [2004] UKVAT V18633 8 Jun 2004 VDT Dr Nuala Brice, chairman, and Mr L G Wilkinson FCIB VAT, Charity Value Added Tax Act 1994 5(2)(a) 1 Citers [ Bailii ] Â Moore v Customs and Excise [2004] UKVAT V18653 8 Jun 2004 VDT VAT VDT Zero-rating - installation in a listed building of a different type of sash windows - whether an approved alteration of a protected building - appeal against standard rating dismissed: VAT 1994 Schedule 8 Group 6 Note 6(c). [ Bailii ] Â Zaman v Customs and Excise [2004] UKVAT V18647 9 Jun 2004 VDT VAT [ Bailii ] Â Capital One Developments Ltd v Customs and Excise [2004] UKVAT V18642 9 Jun 2004 VDT VAT VDT VALUE ADDED TAX - avoidance - construction of premises for probable occupation by partially-exempt banking group - series of transactions designed wholly or partly to reduce liability for VAT - assumption that tribunal's decision in Halifax plc correct - whether transactions artificial - whether tax avoidance sole purpose VALUE ADDED TAX - Sixth Directive arts 17, 19, 20 - VAT Regulations 1995, reg 101 - residual input tax - intention to make future taxable and exempt supplies - fixity of intention - whether necessary for application of reg 101(2)(d) - effect of change of intention - whether absence of demonstrable intention to make identifiable taxable supply renders reg 101(2)(d) inapplicable VALUE ADDED TAX - building - meaning - VATA Sch 9 Group 1 - whether new construction attached to existing structure by link bridge with shared services and used for same purposes to be regarded as a "building" in its own right or merely an extension of the original building - whether Sch 8 Group 5 Note (16) concepts relevant - Sixth Directive art 4(3) [ Bailii ] Â Patel (T/A AF Fashion) v Customs and Excise [2004] UKVAT V18646 9 Jun 2004 VDT VAT VDT VALUE ADDED TAX - input tax credit - claim supported by witness that no evidence that supply actually made - whether Commissioners' correct to reject claim - yes - appeal dismissed [ Bailii ] Â Warmald Ansul (Uk) Ltd v Customs and Excise [2004] UKVAT V18648 11 Jun 2004 VDT VAT [ Bailii ] Â Foster Properties Ltd v Customs and Excise [2004] UKVAT V18649 11 Jun 2004 VDT VAT [ Bailii ] Â Golden Wonder Ltd v Customs and Excise [2004] UKVAT V18650 14 Jun 2004 VDT VAT [ Bailii ] Â Hazelton v Customs and Excise [2004] UKVAT V18658 17 Jun 2004 VDT VAT VDT Default Surcharge: Late payment; overdraft exceeded; uncleared cheques in excess of balance due; bank un-co-operative; VAT already collected, unpaid. No reasonable excuse. Appeal refused. [ Bailii ] Â Gills Casting and Components Ltd v Customs and Excise [2004] UKVAT V18669 17 Jun 2004 VDT VAT VDT SECURITY - Directors' involvement with previous company - reasonableness of Commissioners' decision - appeal dismissed [ Bailii ] Â Scott Industrial Products v Customs and Excise [2004] UKVAT V18659 17 Jun 2004 VDT VAT Default Surcharges: Late admission of appeal allowed. Appeals dismissed. [ Bailii ] Â Maguire (T/A Skain) v Customs and Excise [2004] UKVAT V18667 21 Jun 2004 VDT VAT [ Bailii ] Â Hung (T/A Hong Kong) v Customs and Excise [2004] UKVAT V18664 21 Jun 2004 VDT VAT VDT Value Added Tax - Section 73(1) VATA 1994 - assessment made to best judgment - method of calculating under-declared VAT - whether method used by Commissioners was so unreasonable that resulting assessment was not made to the best of their judgment - no - whether additional factors not made known by Appellant to Commissioners should be taken into account so as to reduce the assessment - yes - appeal dismissed - directions to reduce the assessment [ Bailii ] Â Fitzgerald v Customs and Excise [2004] UKVAT V18662 21 Jun 2004 VDT VAT Appeal against default surcharges - reasonable excuse - depression. [ Bailii ] Â Alarmond Ltd v Customs and Excise [2004] UKVAT V18663 21 Jun 2004 VDT VAT VDT Assessment: sale of aircraft; alleged forgery and extortion and non-receipt of payment; whether established. [ Bailii ] Â Discover Travel and Tours International v Customs and Excise [2004] UKVAT V18665 21 Jun 2004 VDT VAT [ Bailii ] Â Owen v Customs and Excise [2004] UKVAT V18660 21 Jun 2004 VDT VAT, Construction VDT ZERO RATING - work on a listed building - whether an approved alteration -whether needing approval - whether sufficiently extensive to qualify as an alteration - remaining relevance of Viva Gas - appeal allowed. [ Bailii ] Â Paradise Properties Ltd v Customs and Excise [2004] UKVAT V18661 21 Jun 2004 VDT VAT [ Bailii ] Â Abbey National Plc v Customs and Excise [2004] UKVAT V18666 21 Jun 2004 VDT VAT [ Bailii ] Â Kingfisher Plc v Customs and Excise [2004] UKVAT V18668 21 Jun 2004 VDT VAT [ Bailii ] Â Segger v Customs and Excise [2004] UKVAT V18673 29 Jun 2004 VDT VAT [ Bailii ] Â Ross v Commissioners of Customs and Excise [2004] UKVAT V18762 29 Jun 2004 VDT VAT [ Bailii ] Â Andrew Hillas Ltd v Customs and Excise [2004] UKVAT V18671 29 Jun 2004 VDT VAT VDT VAT - output tax - motor dealer - whether monetary consideration includes or excludes fictitious deposits never paid -appeal dismissed [ Bailii ] Â Ross v Commissioners of Customs and Excise [2004] UKVAT V18672 29 Jun 2004 VDT VAT [ Bailii ] Â Pars and others (T/A De-Niros) v Customs and Excise [2004] UK V18674 30 Jun 2004 VDT VAT VDT VALUE ADDED TAX - assessment - take-away restaurant - delivery service - observations of customers - cashing-up exercise - whether suppression of sales demonstrated - yes- whether apparent discrepancies accounted for by advertising exercise - no - assessment reduced in part VALUE ADDED TAX- penalty for dishonest evasion - whether sales suppressed - yes - whether dishonesty established - yes - penalty reduced to reflect reduction in assessment - mitigation- no additional reduction [ Bailii ] Â Watson and Another v Commissioners of Customs and Excise [2004] UKVAT V18675 1 Jul 2004 VDT VAT [ Bailii ] Â Roy (T/A Javaflow) v Commissioners of Customs and Excise [2004] UKVAT V18676 1 Jul 2004 VDT VAT [ Bailii ] Â Multimac Surfaces Ltd v Commissioners of Customs and Excise [2004] UKVAT V18678 1 Jul 2004 VDT VAT [ Bailii ] Â Jervis B Webb Company Ltd v Commissioners of Customs and Excise [2004] UKVAT V18679 1 Jul 2004 VDT VAT [ Bailii ] Â Mml Systems v Commissioners of Customs and Excise [2004] UKVAT V18677 1 Jul 2004 VDT VAT [ Bailii ] Â Debenhams Retail Plc v The Commissioners of Customs and Excise [2004] EWHC 1540 (Ch) 1 Jul 2004 ChD Lindsay The Honourable Mr Justice Lindsay VAT 1 Citers [ Bailii ] Â Leisure Link International Ltd v Customs and Excise [2004] UKVAT V18685 6 Jul 2004 VDT VAT Appeal against surcharge assessment [ Bailii ] Â Kailash Ltd v Customs and Excise [2004] UKVAT V18682 6 Jul 2004 VDT VAT Appeal against surcharge assessment. [ Bailii ] Â Kersh (T/A Brown's Fine Jewellery) v Customs and Excise [2004] UKVAT V18683 6 Jul 2004 VDT VAT Appeal against surcharge. Reasonable Excuse [ Bailii ] Â Sohal v Customs and Excise [2004] UKVAT V18684 6 Jul 2004 VDT VAT [ Bailii ] Â K E Davis and Sons v Customs and Excise [2004] UKVAT V18687 9 Jul 2004 VDT VAT [ Bailii ] Â Westland Horticulture Ltd v Customs and Excise [2004] UKVAT V18686 9 Jul 2004 VDT VAT [ Bailii ] Â Sentinal Lifts Ltd v Customs and Excise [2004] UKVAT V18691 9 Jul 2004 VDT Palmer TJ VAT Appeal against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended. Value Added Tax Tribunals Rules 1986 82 [ Bailii ] Â Painted Furniture Company v Customs and Excise [2004] UKVAT V18690 9 Jul 2004 VDT VAT [ Bailii ] Â Leeside Leisure Ltd v Customs and Excise [2004] UKVAT V18688 9 Jul 2004 VDT VAT [ Bailii ] Â Cross Levels Developments Ltd v Customs and Excise [2004] UKVAT V18689 9 Jul 2004 VDT VAT VDT VAT - CONSTRUCTION - Time of supply - Obligations under construction agreement discharged before work completed - Lease assigned to developer - Whether assignment "payment" - Amount of payment - Whether work "performed" by reason of discharge - Parties connected - Open market direction under VATA 1994 Sch 6, para 1 - VAT Regs 1995 reg 93 - Appeal allowed in part [ Bailii ] Â Reflex Europe.Com Ltd v Customs and Excise [2004] UKVAT V18693 14 Jul 2004 VDT VAT [ Bailii ] Â Migliore v Customs and Excise [2004] UKVAT V18692 14 Jul 2004 VDT VAT [ Bailii ] Â Mng Mango UK Ltd v Customs and Excise [2004] UKVAT V18694 14 Jul 2004 VDT VAT [ Bailii ] Â Regina on the Application Of Her Majesty's Commissioners of Customs and Excise v Nottingham Magistrates' Court, Timothy Theobald [2004] EWHC 1922 (Admin) 14 Jul 2004 QBD Lord Justice Kennedy Mr Justice Treacy Crime, VAT Stay of prosecution for abuse of process [ Bailii ] Â Finanzamt Rendsburg v Harbs [2007] BTC 5114; [2004] EUECJ C-321/02; [2007] BVC 83; [2004] STI 1656; [2004] ECR I-7101; [2006] STC 340 15 Jul 2004 ECJ European, VAT ECJ Sixth VAT Directive - Article 25 - Common flat-rate scheme for farmers - Leasing of part of a farm [ Bailii ] Â Commission v Suede C-463/02; [2004] EUECJ C-463/02 15 Jul 2004 ECJ European, VAT Failure of a Member State to fulfil its obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector Directive 77/388/EEC [ Bailii ] Â Commission v Italy C-381/01 [2004] EUECJ C-381/01 15 Jul 2004 ECJ VAT, Agriculture ECJ Failure of a Member State to fulfil obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder secto [ Bailii ] Â Rowson v Customs and Excise [2004] UKVAT V18700 16 Jul 2004 VDT VAT VDT VALUE ADDED TAX - input tax - improbable claims - claims rejected in full even though some input tax credit likely to be appropriate - no evidence to support claim produced - whether rejection reasonable - yes - output tax admitted not to have been declared - further assessment reasonable - appeal dismissed VALUE ADDED TAX - misdeclaration penalty - no grounds for mitigation advanced - appeal dismissed [ Bailii ] Â Pl Coulthurst (T/A Plc Contractors) v Customs and Excise [2004] UKVAT V18702 16 Jul 2004 VDT VAT [ Bailii ] Â Cpv Ltd v Customs and Excise [2004] UKVAT V18697 16 Jul 2004 VDT VAT [ Bailii ] Â H and M Hennes Ltd v Customs and Excise [2004] UKVAT V18698 16 Jul 2004 VDT Rattee J VAT Value Added Tax Act 1994 Sch 8 1 Cites 1 Citers [ Bailii ] Â Kingpin European Ltd v Customs and Excise [2004] UKVAT V18695 16 Jul 2004 VDT VAT [ Bailii ] Â Hpas Ltd (T/A Safestyle Uk) v Customs and Excise [2004] UKVAT V18701 16 Jul 2004 VDT VAT [ Bailii ] Â Hare v Customs and Excise [2004] UKVAT V18696 16 Jul 2004 VDT VAT [ Bailii ] Â Cox v Customs and Excise [2004] UKVAT V18709 21 Jul 2004 VDT VAT [ Bailii ] Â Ball v Customs and Excise [2004] UKVAT V18708 21 Jul 2004 VDT VAT [ Bailii ] Â Fabrenco Ltd v Customs and Excise [2004] UKVAT V18707 21 Jul 2004 VDT VAT [ Bailii ] Â Seward Grass Machinery v Customs and Excise [2004] UKVAT V18710 21 Jul 2004 VDT VAT [ Bailii ] Â Whitbread Plc v Customs and Excise [2004] UKVAT V18706 21 Jul 2004 VDT VAT [ Bailii ] Â Messenger Leisure Developments Ltd v Customs and Excise [2004] EWHC 1761 (Ch) 21 Jul 2004 ChD VAT [ Bailii ] Â Douglas Redfern and Co v Customs and Excise [2004] UKVAT V18704 23 Jul 2004 VDT VAT [ Bailii ] Â Essilor Ltd v Customs and Excise [2004] UKVAT V18703 23 Jul 2004 VDT VAT [ Bailii ] Â Hickey v Customs and Excise [2004] UKVAT V18711 23 Jul 2004 VDT VAT [ Bailii ] Â Mccreight (T/A 2-Way Travel) v Customs and Excise [2004] UKVAT V18712 23 Jul 2004 VDT VAT [ Bailii ] Â Amd Legal Services Ltd v Customs and Excise [2004] UKVAT V18705 23 Jul 2004 VDT VAT [ Bailii ] Â Pegasus Birds Ltd v Commissioners of HM Customs and Excise [2004] EWCA Civ 1015; Times, 02 August 2004 27 Jul 2004 CA Lord Justice Chadwick Lord Justice Waller Lord Justice Carnwath VAT The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners' appeal. Held: There was no objective standard against which an assessment, necessarily an estimate, could be made. If the officer had done his honest best, the assessment stood, but if he had not done that, the assessment would be treated as not having been made. The tribunal had erred in the test it applied.There was no finding of the absence of an honest and genuine attempt to get it right and give a reasoned assessment. The appeal failed. The Court clarified the explanation of 'best judgment in Rahman: "Another phrase (used by Woolf J in Van Boeckel) referred to the obligation of the commissioners "fairly (to) consider all material placed before them". As a general proposition that is uncontroversial. However, it should not be seen as providing a separate and sufficient test of the invalidity of the assessment, not as justifying lengthy cross-examination to establish whether the relevant officers have in fact looked at all the available material. Even the term "wholly unreasonable" (also used in Van Boeckel) may be misleading if it is treated as a separate test, rather than as simply an indication that there has been no "honest and genuine attempt" to make a reasoned assessment." 1 Cites 1 Citers [ Bailii ] Â Â Pierhead Housing Association Ltd v Customs and Excise; VDT 28-Jul-2004 - [2004] UKVAT V18713 Â Red Rox Quarry Products Ltd v Revenue and Customs [2005] UKVAT V19194 29 Jul 2004 VDT VAT Appeal against surcharge assessment. [ Bailii ] Â UK Tradecorp Ltd v Customs and Excise [2004] UKVAT V18714 29 Jul 2004 VDT VAT [ Bailii ] Â Rixml Org Ltd v Customs and Excise [2004] UKVAT V18717 29 Jul 2004 VDT VAT [ Bailii ] Â Gastromode Ltd v Customs and Excise [2004] UKVAT V18715 29 Jul 2004 VDT VAT [ Bailii ] Â Commissioners of Customs and Excise v First Choice Holidays Plc [2004] EWCA Civ 1044; Times, 07 October 2004; [2004] STC 1407 29 Jul 2004 CA Lord Justice Mummery Lord Justice Rix Lord Justice Carnwath VAT The VAT to be paid by tour organisers on package holidays was to calculated upon the sum charged to the consumer, not the discounted sum charged to the travel agent. 1 Citers [ Bailii ] Â Tuscan Food Ltd and Another v Customs and Excise [2004] UKVAT V18716 29 Jul 2004 VDT VAT [ Bailii ] Â Commissioners of Customs and Excise, HM Attorney General v Federation of Technological Industries And 53 others [2004] EWCA Civ 1020 30 Jul 2004 CA Lord Justice Ward Lord Justice Jacob VAT Value Added Tax Act 1994 1 Cites [ Bailii ] Â La Fitness (1998) Ltd v Customs and Excise [2004] UKVAT V18718 5 Aug 2004 VDT VAT [ Bailii ] Â R F Bailey T/A Llancillo Hall Farm v Customs and Excise [2004] UKVAT V18719 5 Aug 2004 VDT VAT [ Bailii ] Â Starmill UK Ltd v Customs and Excise [2004] UKVAT V18720 5 Aug 2004 VDT VAT [ Bailii ] Â Robertson's Electrical Ltd v Customs and Excise [2004] UKVAT V18765 7 Aug 2004 VDT VAT [ Bailii ] Â College of Estate Management v Commissioners of Customs and Excise [2004] EWCA Civ 1086; Times, 11 October 2004 11 Aug 2004 CA Lord Justice Ward Lord Justice Jacob The Right Honourable Sir Charles Mantell VAT, Education When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT inputs. Held: "There clearly was a separate supply of goods, namely the printed material from which the students were to prepare their assignments and study for their examinations. The writing, printing and distribution of the books formed a substantial part of the undertaking of the College both in terms of the demands it placed upon its staff as well as the actual proportion of the annual expenditure. The supply of those goods was clearly physically dissociable from the supply of the education service." and "the error in their [the lower courts'] approach was to treat this as a single either/or question answered by asking whether the supply of the written material was the means for better enjoying the education and by omitting to ask first whether or not the supply of the books was in itself sufficiently coherent, distinct and independent to constitute for the students an aim in itself." Value Added Tax Act 1994 4(1) 1 Cites 1 Citers [ Bailii ] Â Rp Ltd and others v Customs and Excise [2004] UKVAT V18935 11 Aug 2004 VDT VAT [ Bailii ] Â Steadman Engingeering Ltd v Customs and Excise [2004] UKVAT V18728 13 Aug 2004 VDT VAT [ Bailii ] Â Barugh v Customs and Excise [2004] UKVAT V18725 13 Aug 2004 VDT VAT [ Bailii ] Â Mng Philtex Ltd (T/A Danti) v Customs and Excise [2004] UKVAT V18726 13 Aug 2004 VDT VAT [ Bailii ] Â Davidson v Customs and Excise [2004] UK V18721 13 Aug 2004 VDT VAT Input Tax: repayment due but delayed, repayment supplement agreed but payment also delayed, whether interest due, s 78, 79 and 84 VATA 1974. Value Added Taxes Act 1974 78 79 84 [ Bailii ] Â Rwe Ltd v Customs and Excise [2004] UKVAT V18724 16 Aug 2004 VDT VAT [ Bailii ] Â Kct Holdings Ltd v Customs and Excise [2004] UKVAT V18734 16 Aug 2004 VDT VAT [ Bailii ] Â Rushworth and Partners Ltd v Customs and Excise [2004] UKVAT V18727 16 Aug 2004 VDT VAT [ Bailii ] Â Goldscrest Transport Services Ltd v Customs and Excise [2004] UKVAT V18722 16 Aug 2004 VDT VAT [ Bailii ] Â Eskandari and Another v Customs and Excise [2004] UKVAT V18723 16 Aug 2004 VDT VAT [ Bailii ] Â Ashley Dennison v Customs and Excise [2004] UKVAT V18733 17 Aug 2004 VDT VAT [ Bailii ] Â Begum v Customs and Excise [2004] UKVAT V18736 17 Aug 2004 VDT VAT [ Bailii ] Â Brady v Customs and Excise [2004] UKVAT V18735 17 Aug 2004 VDT VAT [ Bailii ] Â Douglas Dbs Ltd v Customs and Excise [2004] UKVAT V18730 17 Aug 2004 VDT VAT [ Bailii ] Â Williams (T/A Falcon Security) v Customs and Excise [2004] UKVAT V18729 17 Aug 2004 VDT VAT [ Bailii ] Â Wootton and Another v Customs and Excise [2004] UKVAT V18731 17 Aug 2004 VDT VAT [ Bailii ] Â Wainbody Estates v Customs and Excise [2004] UKVAT V18732 20 Aug 2004 VDT VAT [ Bailii ] Â Cma Tools (Burnley) Ltd v Customs and Excise [2004] UKVAT V18744 22 Aug 2004 VDT VAT [ Bailii ] Â Carrick Construction Ltd v Customs and Excise [2004] UKVAT V18738 25 Aug 2004 VDT VAT [ Bailii ] Â Seaton Parochiac Church Council v Customs and Excise [2004] UKVAT V18742 26 Aug 2004 VDT VAT [ Bailii ] Â Telefoni v Customs and Excise [2004] UKVAT V18740 26 Aug 2004 VDT VAT [ Bailii ] Â Wood and Another v Customs and Excise [2004] UKVAT V18743 26 Aug 2004 VDT VAT [ Bailii ] Â Bxt Ltd v Customs and Excise [2004] UKVAT V18739 26 Aug 2004 VDT VAT [ Bailii ] Â Industrial Bulk Containers Ltd v Customs and Excise [2004] UKVAT V18745 26 Aug 2004 VDT VAT [ Bailii ] Â Morris v Customs and Excise [2004] UKVAT V18741 26 Aug 2004 VDT VAT [ Bailii ] Â Griffiths v Customs and Excise [2004] UKVAT V18737 27 Aug 2004 VDT VAT [ Bailii ] Â Courts Plc v Customs and Excise [2004] UKVAT V18746 2 Sep 2004 VDT VAT [ Bailii ] Â Stockdale (T/A Compas Charters) v Customs and Excise [2004] UKVAT V18757 2 Sep 2004 VDT VAT [ Bailii ] Â Jabat Ltd v Customs and Excise [2004] UKVAT V18752 3 Sep 2004 VDT VAT [ Bailii ] Â Triline Holdings Ltd v Customs and Excise [2004] UKVAT V18751 3 Sep 2004 VDT VAT [ Bailii ] Â South Liverpool Housing Ltd v Customs and Excise [2004] UKVAT V18750 3 Sep 2004 VDT VAT [ Bailii ] Â Petch (T/A Carrow Valley Services) v Customs and Excise [2004] UKVAT V18747 3 Sep 2004 VDT VAT VDT Input Tax Assessment – supplies invoiced to another registered trader – whether for the benefit of the taxpayer – whether assessment sustainable and to best judgment – appeal allowed in part. [ Bailii ] Â Ledger and Another (T/A Lewis Carpets) v Customs and Excise [2004] UKVAT V18756 3 Sep 2004 VDT VAT [ Bailii ] Â Ros v Customs and Excise [2004] UKVAT V18755 3 Sep 2004 VDT VAT [ Bailii ] Â Fraser v Customs and Excise [2004] UKVAT V18753 3 Sep 2004 VDT VAT [ Bailii ] Â Dewar Associates Ltd v Customs and Excise [2004] UKVAT V18748 3 Sep 2004 VDT VAT [ Bailii ] Â Cs Consultants (Scotland) Ltd v Customs and Excise [2004] UKVAT V18754 3 Sep 2004 VDT VAT [ Bailii ] Â an Acair Ltd v Customs and Excise [2004] UKVAT V18749 3 Sep 2004 VDT VAT [ Bailii ] Â Malik Laws Solicitors v Customs and Excise [2004] UKVAT V18768 8 Sep 2004 VDT VAT [ Bailii ] Â Wongs Chinese Takeway v Customs and Excise [2004] UKVAT V18766 8 Sep 2004 VDT VAT [ Bailii ] Â Dennett v Customs and Excise [2004] UKVAT V18763 8 Sep 2004 VDT VAT [ Bailii ] Â Sutton v Customs and Excise [2004] UKVAT V18764 8 Sep 2004 VDT VAT [ Bailii ] Â Jerzynek v Customs and Excise [2004] UKVAT V18767 8 Sep 2004 VDT VAT [ Bailii ] Â Timms v Customs and Excise [2004] UKVAT V18760 9 Sep 2004 VDT VAT [ Bailii ] Â Rotary Watches Ltd v Customs and Excise [2004] UKVAT V18759 9 Sep 2004 VDT VAT [ Bailii ] Â Addison v Customs and Excise [2004] UKVAT V18761 9 Sep 2004 VDT VAT [ Bailii ] Â Rudge v Customs and Excise [2004] UKVAT V18758 9 Sep 2004 VDT VAT [ Bailii ] Â Hutchinson 3G UK Ltd v Customs and Excise [2004] UKVAT V18783 16 Sep 2004 VDT VAT [ Bailii ] Â Baines and Ernst Ltd v Customs and Excise [2004] UKVAT V18769 23 Sep 2004 VDT VAT [ Bailii ] Â Lookers Ellesmereport Ltd v Customs and Excise [2004] UKVAT V18770 23 Sep 2004 VDT VAT [ Bailii ] Â Htec Ltd v Commissioners of Customs and Excise [2004] UKVAT V18828 24 Sep 2004 VDT VAT [ Bailii ] Â Accross World Ltd v Commissioners of Customs and Excise [2004] UKVAT V18829 24 Sep 2004 VDT VAT [ Bailii ] Â Â Terry Milner Processing Ltd v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18778 Â Â Edinburgh Leisure and others v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18784 Â Â Better Drives Ltd v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18772 Â Bradfare Ltd v Customs and Excise [2004] UKVAT V18776 30 Sep 2004 VDT VAT Reasonable excuse appeal [ Bailii ] Â Â CAV Electrical Ltd v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18774 Â Â Aslam v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18775 Â Â Haddock v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18777 Â Â O'Donnell Developmemnts Ltd v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18773 Â Â Key Property Ionvestments Ltd v Customs and Excise; VDT 30-Sep-2004 - [2004] UKVAT V18771 Â Dart Major Works Ltd v Customs and Excise [2004] UKVAT V18781 1 Oct 2004 VDT VAT [ Bailii ] Â Gower Contracts v Customs and Excise [2004] UKVAT V18782 1 Oct 2004 VDT VAT [ Bailii ] Â Mercer Associates v Customs and Excise [2004] UKVAT V18779 1 Oct 2004 VDT VAT [ Bailii ] Â Xansa Barclaycard Partnership Ltd v Customs and Excise [2004] UKVAT V18780 1 Oct 2004 VDT VAT [ Bailii ] Â Crawford v Customs and Excise [2004] UKVAT V18794 6 Oct 2004 VDT VAT [ Bailii ] Â Acl Engeering Ltd v Customs and Excise [2004] UKVAT V18788 8 Oct 2004 VDT VAT [ Bailii ] Â B&B Packaging v Customs and Excise [2004] UKVAT V18792 8 Oct 2004 VDT VAT [ Bailii ] Â Clowance Owners Club Ltd v Customs and Excise [2004] UKVAT V18787 8 Oct 2004 VDT VAT [ Bailii ] Â Cheltenham Old People's Housing Society Ltd v Customs and Excise [2004] UKVAT V18795 8 Oct 2004 VDT VAT [ Bailii ] Â Bestway Building and Construction Ltd v Customs and Excise [2004] UKVAT V18789 8 Oct 2004 VDT VAT [ Bailii ] Â Zoological Society of Wales v Customs and Excise [2004] UKVAT V18786 8 Oct 2004 VDT VAT [ Bailii ] Â Sherlock and Neal Ltd v Customs and Excise [2004] UKVAT V18793 8 Oct 2004 VDT VAT [ Bailii ] Â Quintiles (Scotland) Ltd v Customs and Excise [2004] UKVAT V18790 8 Oct 2004 VDT VAT [ Bailii ] Â Eaton v Customs and Excise [2004] UKVAT V18791 8 Oct 2004 VDT VAT [ Bailii ] Â R J Stothers and Sons Ltd v Customs and Excise [2004] UKVAT V18803 15 Oct 2004 VDT VAT [ Bailii ] Â Demetriou and Another v Customs and Excise [2004] UKVAT-Excise E00798 15 Oct 2004 Excs Customs and Excise, VAT [ Bailii ] Â Ward Security Ltd v Customs and Excise [2004] UKVAT V18804 15 Oct 2004 VDT VAT [ Bailii ] Â Torfaen Voluntary Allliance v Customs and Excise [2004] UKVAT V18797 15 Oct 2004 VDT VAT [ Bailii ] Â Hangleton Farm Education Ltd v Customs and Excise [2004] UKVAT V19001 15 Oct 2004 VDT VAT [ Bailii ] Â Bournemouth Symphony Orchestra v Customs and Excise [2004] UKVAT V18799 15 Oct 2004 VDT Mr David Williams, Chairman, and Mrs S Edmondson SCA VAT The Bournemouth Symphony Orchestra ("BSO") did not benefit from an exemption from VAT provided by Article 13A(1)(n) of the Sixth Directive and by the Valued Added Tax Act 1994 Schedule 9 Group 13. The BSO was not "managed and administered on an essentially voluntary basis". 1 Citers [ Bailii ] Â Agudas Israel Housinf Association Ltd v Customs and Excise [2004] UKVAT V18798 15 Oct 2004 VDT VAT [ Bailii ] Â Carmichael v Customs and Excise [2004] UKVAT V18805 15 Oct 2004 VDT VAT [ Bailii ] Â Conservators of Ashdown Forest v Customs and Excise [2004] UKVAT V18796 15 Oct 2004 VDT Dr K Khan VAT VDT Input tax - Whether supply in course or furtherance of a business - Statutory body - VATA 1994 s.33 - Whether "local authority" - VATA 1994 s.83 - Grounds of appeal - Appeal dismissed [ Bailii ] Â Ettling and Another (T/A Buttery Cafe) v Customs and Excise [2004] UKVAT V18801 15 Oct 2004 VDT VAT [ Bailii ] Â Hassan (T/A Dry Cleaners) v Customs and Excise [2004] UKVAT V18800 15 Oct 2004 VDT VAT [ Bailii ] Â Kernan v Customs and Excise [2004] UKVAT V18806 15 Oct 2004 VDT VAT [ Bailii ] Â Hamid v Customs and Excise [2004] UKVAT V18802 15 Oct 2004 VDT VAT [ Bailii ] Â Lynas v Customs and Excise [2004] UKVAT V18807 15 Oct 2004 VDT VAT [ Bailii ] Â Portadown Rugby Football Club v Customs and Excise [2004] UKVAT V18814 21 Oct 2004 VDT VAT [ Bailii ] Â Second Nature Ltd v Customs and Excise [2004] UKVAT V18810 21 Oct 2004 VDT VAT [ Bailii ] Â Shafiq v Customs and Excise [2004] UKVAT V18815 21 Oct 2004 VDT VAT [ Bailii ] Â Watson (T/A Watson Cleaning Contractors) v Customs and Excise [2004] UKVAT V18811 21 Oct 2004 VDT VAT [ Bailii ] Â Fmp Lincs v Customs and Excise [2004] UKVAT V18817 21 Oct 2004 VDT VAT [ Bailii ] Â Skelmersdale Centre Ltd v Customs and Excise [2004] UKVAT V18813 21 Oct 2004 VDT VAT [ Bailii ] Â Neutotech International Ltd v Customs and Excise [2004] UKVAT V18812 21 Oct 2004 VDT VAT [ Bailii ] Â Banque Bruxelles Lambert SA (BBL) v Belgian State [2004] EUECJ C-8/03; C-8/03 21 Oct 2004 ECJ European, VAT Reference for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium. Sixth VAT Directive - Articles 4 and 9(2)(e) - Concept of taxable person - Place where services are supplied - SICAV. [ Bailii ] Â Dorfman v Customs and Excise [2004] UKVAT V18816 21 Oct 2004 VDT VAT [ Bailii ] Â Ro Somerton Ltd v Customs and Excise [2004] UKVAT V18809 21 Oct 2004 VDT VAT [ Bailii ] Â Acl Leasing Ltd v Customs and Excise [2004] UKVAT V18808 21 Oct 2004 VDT VAT [ Bailii ] Â Pat Caulfield (Bootham) Ltd v Customs and Excise [2004] UKVAT V18819 22 Oct 2004 VDT VAT [ Bailii ] Â Angel Foundation Ltd v Customs and Excise [2004] UKVAT V18818 22 Oct 2004 VDT VAT [ Bailii ] Â Commissioners of Customs and Excise v Ivor Mark Jacobs [2004] EWHC 2358 (Ch); [2004] STC 1662 22 Oct 2004 ChD Lord Justice Evans-Lombe VAT, Construction 1 Cites 1 Citers [ Bailii ] Â Page (T/A Empowerment Enterprises Ltd) v Customs and Excise [2004] UKVAT V18820 25 Oct 2004 VDT VAT [ Bailii ] Â Vision Vehicle Solution v Customs and Excise [2004] UKVAT V18825 29 Oct 2004 VDT VAT [ Bailii ] Â Kennedy Carter Ltd v Customs and Excise [2004] UKVAT V18823 29 Oct 2004 VDT VAT [ Bailii ] Â Harris and Another v Customs and Excise [2004] UKVAT V18822 29 Oct 2004 VDT VAT [ Bailii ] Â Garde v Customs and Excise [2004] UKVAT V18827 29 Oct 2004 VDT VAT [ Bailii ] Â Care v Customs and Excise [2004] UKVAT V18826 29 Oct 2004 VDT VAT [ Bailii ] Â El-Kiey and Another (T/A New Era Cafe) v Customs and Excise [2004] UKVAT V18824 29 Oct 2004 VDT VAT [ Bailii ] Â M and K Wine Bars (Banks) v Customs and Excise [2004] UKVAT V18821 29 Oct 2004 VDT VAT [ Bailii ] Â Jeancharm Ltd (T/A Beaver International) v Customs and Excise [2004] UKVAT V18835 3 Nov 2004 VDT VAT [ Bailii ] Â Tagz Ltd v Customs and Excise [2004] UKVAT V18832 3 Nov 2004 VDT VAT [ Bailii ] Â Sr Cladding Services Ltd v Customs and Excise [2004] UKVAT V18833 3 Nov 2004 VDT VAT [ Bailii ] Â Northwest Digital Communications Ltd v Customs and Excise [2004] UKVAT V18834 3 Nov 2004 VDT VAT [ Bailii ] Â Keswick Motor Company Ltd v Customs and Excise [2004] UKVAT V18831 3 Nov 2004 VDT VAT [ Bailii ] Â Heatley (T/A Agh Shopfitting) v Customs and Excise [2004] UKVAT V18836 3 Nov 2004 VDT VAT [ Bailii ] Â Fayyaz (T/A Pizza Pit Stop) v Customs and Excise [2004] UKVAT V18830 3 Nov 2004 VDT VAT [ Bailii ] Â Fp Whiffen Opticians v Customs and Excise [2004] UKVAT V18951 4 Nov 2004 VDT VAT [ Bailii ] Â Burns (T/A Agb Engineering) v Customs and Excise [2004] UKVAT V18837 5 Nov 2004 VDT VAT [ Bailii ] Â Commissioners of Customs and Excise v St Paul's Community Project Ltd [2004] EWHC 2490 (Ch) 5 Nov 2004 ChD Lord Justice Evans VAT Value Added Tax Act 1994 [ Bailii ] Â UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise [2004] EWHC 2515 (Admin); Times, 17 November 2004 10 Nov 2004 Admn The Hon Mr Justice Lightman VAT The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld. Held: No duty fell upon the commissioners until they had accepted the claim to repayment. 1 Cites [ Bailii ] Â Ciss Ltd v Customs and Excise [2004] UKVAT V18839 11 Nov 2004 VDT VAT [ Bailii ] Â Barrow v Customs and Excise [2004] UKVAT-Excise E00821 11 Nov 2004 VDT VAT [ Bailii ] Â Madden and Another (T/A Maddison Stores) v Customs and Excise [2004] UKVAT V18838 11 Nov 2004 VDT VAT [ Bailii ] Â RBS Deutschland Holdings Gmbh v Customs and Excise [2004] UKVAT V18840 16 Nov 2004 VDT VAT VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with potentially conflicting interests could or should be joined together at the instance of the Respondents – practical difficulties – whether appeal should be transferred so that the London Tribunal could consider joining it – application refused. 1 Citers [ Bailii ] Â Courts Plc v Customs and Excise [2004] EWCA Civ 1527 17 Nov 2004 CA VAT Value Added Tax Act 1994 1 Cites [ Bailii ] Â Belgian State v Temco Europe C-284/03; [2004] EUECJ C-284/03; Times, 25 November 2004 18 Nov 2004 ECJ VAT, Landlord and Tenant Where the substance of a transaction was merely that premises were made available under a licence for occupation, rather than for the provision of services, a licence to occupy premises could be treated as a letting for the purpose of the Sixth Directive. 1 Cites [ Bailii ] Â Royal and Sun Alliance Plc v Customs and Excise [2004] UKVAT V18842 18 Nov 2004 VDT VAT VDT VAT - partial exemption and out-of-country supplies - relationship of methods of attributing residual input tax - Preliminary issues: (1) whether Commissioners had power under para 1(1) Schedule 11 VATA 1994 a. to conclude agreement with appellant as to manner of attributing supplies within reg 103(1) of VAT Regulations 1995; and b. to embody such agreement in letter together with approval of partial exemption special method within reg 102(1) (2) whether letter provided for manner of attributing supplies within reg 103(1) falling outside scope of that regulation. [ Bailii ] Â Laing Jeweller Ltd v Customs and Excise [2004] UKVAT V18841 22 Nov 2004 VDT VAT [ Bailii ] Â Beynon and Partners v Customs and Excise [2004] UKHL 53; Times, 26 November 2004; [2005] 1 WLR 86; [2005] STC 55 25 Nov 2004 HL Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Scott of Foscote, Lord Walker of Gestingthorpe Health Professions, VAT The House asked whether the personal administration of a drug such as a vaccine by an NHS doctor to a patient is a taxable supply for the purposes of value added tax. The provision of medical care in the exercise of the medical and paramedical professions should be exempt from VAT, but the supply of goods is taxable (though zero rated). In rural areas doctors also filled the role of pharmacist. They sought to argue that the supplies of drugs in that context was taxable, and that they could therefore recover input taxes. The commissioners argued that there was a single exempt supply. Held: The regulations only allowed doctors to dispense drugs which patients would administer themselves where the special rules applied. There was however no sufficient distinction to have the dispensing treated differently. Comissioners' appeal allowed. Value Added Tax Act 1994 1 Cites 1 Citers [ Bailii ] - [ House of Lords ] Â Gandhium v Customs and Excise [2004] UKVAT V18848 29 Nov 2004 VDT VAT [ Bailii ] Â Firefly UK Ltd v Customs and Excise [2004] UKVAT V18845 29 Nov 2004 VDT VAT [ Bailii ] Â Barrowcliffe v Customs and Excise [2004] UKVAT V18855 29 Nov 2004 VDT VAT [ Bailii ] Â Elstead (Thursley Road) Recreational Trust v Customs and Excise [2004] UKVAT V18852 29 Nov 2004 VDT VAT [ Bailii ] Â Goldhurst Estates Partnership v Customs and Excise [2004] UKVAT V18849 29 Nov 2004 VDT VAT [ Bailii ] Â Romark Fabrications Ltd v Customs and Excise [2004] UKVAT V18843 29 Nov 2004 VDT VAT [ Bailii ] Â Trade Only Plant Sales Ltd v Customs and Excise [2004] UKVAT V18847 29 Nov 2004 VDT VAT [ Bailii ] Â J R Smith and Partners (T/A Interlink Express) v Customs and Excise [2004] UKVAT V18844 29 Nov 2004 VDT VAT [ Bailii ] Â Rgv Engineering (Netheravon) Ltd v Customs and Excise [2004] UKVAT V18850 29 Nov 2004 VDT VAT [ Bailii ] Â Colombotti v Customs and Excise [2004] UKVAT V18854 29 Nov 2004 VDT VAT [ Bailii ] Â Parker v Customs and Excise [2004] UKVAT V18853 29 Nov 2004 VDT VAT [ Bailii ] Â Belverdere Properties (Cheltenham) Ltd v Customs and Excise [2004] UKVAT V18851 29 Nov 2004 VDT VAT [ Bailii ] Â Liodster and Whiting Ltd v Customs and Excise [2004] UKVAT V18846 29 Nov 2004 VDT VAT [ Bailii ] Â Venuebest Ltd v Customs and Excise [2004] UKVAT V18863 30 Nov 2004 VDT VAT [ Bailii ] Â Summer Palace Ltd v Customs and Excise [2004] EWHC 2804 (Ch) 1 Dec 2004 ChD VAT Undeclared output [ Bailii ] Â Fengate Developments (A Partnership) v The Commissioners of Customs and Excise [2004] EWCA Civ 1591; Times, 06 December 2004 1 Dec 2004 CA Kay, Lord Justice Kay Lord Justice Mummery The Honourable Mr Justice Gage VAT, Land Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was £125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should have been charged, and on a VAT inclusive price of £250,000. The taxpayer appealed. Held: A transfer of an interest in land is an exempt supply for VAT purposes unless the owner has waived exemption. The partnership had waived exemption. The transfer was not of the interest only of the retiring partner. The form as used was not the sole determinant of the issues. Given the circumstances, the tribunal was free to find as it had. 1 Cites 1 Citers [ Bailii ] Â Conde Nast Publications Ltd v Customs and Excise [2004] UKVAT V18869 7 Dec 2004 VDT Dr David Williams (Chairman) VAT VDT Value added tax - input tax - time limits - whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 Value Added Tax Regulations 1995 29(1A) 1 Citers [ Bailii ] Â Bookit Ltd v Customs and Excise [2004] UKVAT V18856 7 Dec 2004 VDT VAT [ Bailii ] Â Cirdan Sailing Trust v Customs and Excise [2004] UKVAT V18865 8 Dec 2004 VDT VAT [ Bailii ] Â T and S Acoustics Contacts Ltd v Customs and Excise [2004] UKVAT V18867 8 Dec 2004 VDT VAT [ Bailii ] Â Readman v Customs and Excise [2004] UKVAT V18862 8 Dec 2004 VDT VAT VDT VALUE ADDED TAX – Default surcharges – failure to despatch returns and payments of VAT by the due dates – whether reasonable excuse within s.59(7) VATA 1994 – taxpayer suffering prolonged illness involving absence from work – taxpayer offered in advance to submit estimated returns but told not to do so by the Commissioners' National Advice Service – reliance on this advice was the cause of the defaults – held that amounted to a reasonable excuse – Bowen v C&E Comrs [1987] VATTR 255 and C&E Comrs. v Steptoe [1992] STC 757 considered – appeal allowed [ Bailii ] Â Jukka and Co v Customs and Excise [2004] UKVAT V18868 8 Dec 2004 VDT VAT [ Bailii ] Â Lester Aldridge (A Firm) v Customs and Excise [2004] UKVAT V18864 8 Dec 2004 VDT VAT [ Bailii ] Â Domino's Pizza Group Ltd v Customs and Excise [2004] UKVAT V18866 8 Dec 2004 VDT VAT [ Bailii ] Â Tsimboykas (T/A Starbright Cleaning) v Customs and Excise [2004] UKVAT V18881 9 Dec 2004 VDT VAT VDT VAT - security requirement - Respondents accepting by time of hearing that Appellant's compliance record satisfactory - requirement of security to be withdrawn - tribunal required to consider conditions at the time security demanded - requirement reasonably imposed - appeal dismissed. [ Bailii ] Â New Millenium Supermarket Ltd v Customs and Excise [2004] UKVAT V18871 9 Dec 2004 VDT VAT [ Bailii ] Â NA Kays Horticultural Products Ltd v Customs and Excise [2004] UKVAT V18882 9 Dec 2004 VDT VAT VDT DEFAULT SURCHARGE - tax return and tax due said to have been despatched in March - due date falling at end of April - return and tax found to have been received in May - no ground for discharging surcharge - non attendance of appellant - appeal dismissed [ Bailii ] Â Orginal Produce Company (Middlesbrough) Ltd v The Customs and Excise [2004] UKVAT V18860 9 Dec 2004 VDT VAT VDT DEFAULT SURCHARGE - tribunal barred in law from treating insufficiency of funds as reasonable excuse - non attendance of appellant - no reasonable excuse suggested for non-payment of tax by due date - appeal dismissed [ Bailii ] Â Chevin Computer Systems Ltd v Customs and Excise [2004] UKVAT V18880 9 Dec 2004 VDT VAT [ Bailii ] Â Clarke and Another v Customs and Excise [2004] UKVAT V18859 9 Dec 2004 VDT VAT [ Bailii ] Â Di Tondo (T/A Partners Associates) v Customs and Excise [2004] UKVAT V18858 9 Dec 2004 VDT VAT [ Bailii ] Â Coolbreeze Ltd v Customs and Excise [2004] UKVAT V18933 9 Dec 2004 VDT VAT [ Bailii ] Â Gosheron Packaging Plc v Customs and Excise [2004] UKVAT V18857 9 Dec 2004 VDT VAT [ Bailii ] Â Fishwick Services Ltd v Customs and Excise [2004] UKVAT V18934 9 Dec 2004 VDT VAT [ Bailii ] Â Workmart Ltd v Customs and Excise [2004] UKVAT V18875 10 Dec 2004 VDT VAT [ Bailii ] Â Burghill Valley Golf (A Partnership) v Customs and Excise [2004] UK V18876 10 Dec 2004 VDT VAT [ Bailii ] Â Quintain Estate Develpoment Plc v Customs and Excise [2004] UKVAT V18877 10 Dec 2004 VDT VAT [ Bailii ] Â Paragon Sports Management Ltd v Customs and Excise [2004] UKVAT V18861 10 Dec 2004 VDT VAT [ Bailii ] Â Saxon v Customs and Excise [2004] UKVAT V18874 10 Dec 2004 VDT VAT [ Bailii ] Â Carne (T/A John Carnes Hair Shop) v Customs and Excise [2004] UKVAT V18878 13 Dec 2004 VDT VAT VDT Reasonable excuse appeal [ Bailii ] Â Sawyer v Customs and Excise [2004] UKVAT V18872 13 Dec 2004 VDT VAT VDT INPUT TAX - disallowed - Appellant registered in 2002 - only work done by him before April 2004 was repair and maintenance to his home which was owned jointly by himself and his wife -the Appellant did not render any invoices for these supplies but claimed input tax credit in respect of supplies made to him - whether supplies made to him were used for the purpose of any business carried on by him - no - appeal dismissed VATA 1994 S 24(1) [ Bailii ] Â UK Tradecorp Ltd v Customs and Excise [2004] UKVAT V18879 14 Dec 2004 VDT VAT [ Bailii ] Â Eddie Stobart Group Ltd v Customs and Excise [2004] UKVAT V18873 14 Dec 2004 VDT VAT [ Bailii ] Â St Honore Mailles (Scotland) Ltd v Customs and Excise [2004] UKVAT V18901 15 Dec 2004 VDT VAT [ Bailii ] Â Elite Mobile Plc, Regina (on the Application Of) v Customs and Excise [2004] EWHC 2923 (Admin) 15 Dec 2004 Admn VAT Delayed VAT repayment by Customs and Excise - challenge to statutory rate payable Value Added Tax Act 1994 78 [ Bailii ] Â IDT Card Services Ireland Ltd, Regina (on the Application of) v HM Customs and Excise [2004] EWHC 3188 (Admin) 21 Dec 2004 Admn Moses J VAT, European 1 Citers [ Bailii ] Â Animal House (Uk) Ltd v Customs and Excise [2004] UKVAT V18889 29 Dec 2004 VDT VAT [ Bailii ] Â Hewett (T/A Human Resources Europe) v Customs and Excise [2004] UKVAT V18886 29 Dec 2004 VDT VAT [ Bailii ] Â Ipsa Power Ltd v Customs and Excise [2004] UKVAT V18885 29 Dec 2004 VDT VAT [ Bailii ] Â Conseratory Centre and Greenhouse Supplier Ltd v Customs and Excise [2004] UKVAT V18884 29 Dec 2004 VDT VAT [ Bailii ] Â Omar v Customs and Excise [2004] UKVAT V18888 29 Dec 2004 VDT VAT [ Bailii ] Â Cognition (Partnership) v Customs and Excise [2004] UKVAT V18894 29 Dec 2004 VDT VAT [ Bailii ] Â Tag Business Computing Ltd v Customs and Excise [2004] UKVAT V18893 29 Dec 2004 VDT VAT [ Bailii ] Â Malik v Customs and Excise [2004] UKVAT V18891 29 Dec 2004 VDT VAT [ Bailii ] Â Mason v Customs and Excise [2004] UKVAT V18890 29 Dec 2004 VDT VAT [ Bailii ] Â Miah (T/A Lucky Tandoori Takeway) v Customs and Excise [2004] UKVAT V18887 29 Dec 2004 VDT VAT [ Bailii ] Â North Pole Investments Ltd v Customs and Excise [2004] UKVAT V18892 29 Dec 2004 VDT VAT [ Bailii ] Â Shorterm Group Ltd v Customs and Excise [2004] UKVAT V18900 30 Dec 2004 VDT VAT [ Bailii ] Â Shane Precott Building Contractors Ltd v Customs and Excise [2004] UKVAT V18895 30 Dec 2004 VDT VAT [ Bailii ] Â JGW Coatings Ltd v Customs and Excise [2004] UKVAT V18897 30 Dec 2004 VDT VAT [ Bailii ] Â Bcs Partnbership Ltd v Thecustoms and Excise [2004] UKVAT V18896 30 Dec 2004 VDT VAT [ Bailii ] Â Archdioce of Southwark Commission for Schools and Colleges v Customs and Excise [2004] UKVAT V18883 30 Dec 2004 VDT VAT [ Bailii ] Â Nlb Enterprises Ltd v Customs and Excise [2004] UKVAT V18899 30 Dec 2004 VDT VAT [ Bailii ] Â Central Plastics 2000 Ltd v Customs and Excise [2004] UKVAT V18898 30 Dec 2004 VDT VAT [ Bailii ] Â
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