References: [2013] UKUT 130 (TCC) Links: Bailii UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption … Continue reading British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs; UTTC 12 Mar 2013
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FTTTx VAT – Apportionment under s 19 of the Value Added Tax Act 1994 – appeal upheld. Citations: [2011] UKFTT 142 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 19 VAT Updated: 17 September 2022; Ref: scu.442865
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 … Continue reading Commissioners of Customs and Excise v Hartwell Plc: CA 12 Feb 2003
The company charged no VAT on its postage and packaging charged to mail order customers. The company had described it as an advance of the sums to be charged by Parcelforce. Held: There was no separate contract between the end customer and Parcelforce, nor any consideration paid direct by the customer. The making of an … Continue reading Commissioners of Customs and Excise v Plantiflor Limited: HL 25 Jul 2002
FTTTx VAT – appeal against the penalty imposed for failure to submit an EC Sales List by the due date- appellant did not receive penalty notice in accordance with Section 66(2) and (3) of the Value Added Tax Act 1994 – appeal allowed Citations: [2013] UKFTT 243 (TC) Links: Bailii Statutes: Value Added Tax Act … Continue reading ETP Card Processing Ltd v Revenue and Customs: FTTTx 18 Apr 2013
The tax-payer had assigned it’s business to the claimant, and with it the right to reclaim overpaid VAT. The commissioners appealed a finding that the right to claim a refund was assignable. Held: The appeal failed. The statute would have to have included a prohibition on assignment for one to be in place: ‘It was … Continue reading Midlands Co-Operative Society Ltd v HM Revenue and Customs: CA 9 Apr 2008
VALUE ADDED TAX – Exemptions – Education – Company in the business of providing educational courses to fee-paying students – Recognition Agreement between company and university – Whether supply of educational courses by company exempt – Whether educational courses supplied by eligible body – Whether company a college of a university – Value Added Tax … Continue reading HiBT Ltd v Revenue and Customs: VDT 17 Jan 2007
Security – common directors -appeal dismissed – Value Added Tax Act 1994 Schedule 11 paragraph 4(2) Citations: [2004] UKVAT V18585 Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 November 2022; Ref: scu.199100
VALUE ADDED TAX – DIY Housebuilders’ Scheme – Retrospective Planning Permission obtained after claim for VAT refund submitted -whether work lawful – whether building designed as a dwelling – whether claim valid – Section 35 Value Added Tax Act 1994 – Note 2 of Group 5 in Schedule 8 to Value Added Tax Act 1994 … Continue reading Long and Another v Revenue and Customs: FTTTx 28 Jan 2021
VAT – default surcharge assessment pursuant to s 59 Value Added Tax Act 1994 – electronic submission of VAT return pursuant to Regulation 25A Value Added Tax Regulations 1995 and online payment of VAT – whether reasonable excuse established for late payment of VAT – no – appeal dismissed Citations: [2020] UKFTT 505 (TC) Links: … Continue reading St James Marketing Ltd v Revenue and Customs (VAT – Default Surcharge Assessment): FTTTx 15 Dec 2020
VAT – value of supply – Value Added Tax Act 1994, schedule 6, paragraph 4 – goods or services supplied on terms allowing a discount for prompt payment – ‘the supply’ – the ‘terms’ of the supply – whether ‘allowing a discount for prompt payment’ – whether appellant could rely on schedule 6 paragraph 4 … Continue reading Virgin Media Ltd v Revenue and Customs:: UTTC 8 Apr 2020
Judges: Tuckey LJ, Arden LJ, Lloyd LJ Citations: [2006] EWCA Civ 1572 Links: Bailii Statutes: Value Added Tax Act 1994 60 Jurisdiction: England and Wales VAT Updated: 19 November 2022; Ref: scu.246375
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 … Continue reading Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003
FTTTx VAT – exemption for games of chance – whether it applies to ‘Spot the Ball’ – whether ‘Spot the Ball’ is a ‘game’ – held yes – whether it is a ‘game of chance’ – held yes -exemption from VAT under group 4, Schedule 9 Value Added Tax Act 1994 and predecessor provisions therefore … Continue reading The’Spotting The Ball’ Partnership and Others v Revenue and Customs: FTTTx 5 Mar 2013
Application by Respondents to have the Appellant’s appeal struck out in accordance with rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal Tax Chamber) Rules 2009.The Respondents say that the Application is made since the matter concerned is not an appealable matter under Section 83 of the Value Added Tax Act 1994 (‘VATA’) and as such … Continue reading Cross (T/A Euromarques) v Revenue and Customs: FTTTx 7 Mar 2013
FTTTx VAT – exemption for provision of services of an insurance intermediary – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Article 135 (1)(a) Directive 2006/112 EC- Schedule 4 Group 2 Value Added Tax Act 1994 Citations: [2013] … Continue reading Westinsure Group Ltd v Revenue and Customs: FTTTx 11 Feb 2013
FTTTx VAT – decision to require security – paragraph 4(2)(a) Schedule 11 Value Added Tax Act 1994 – whether decision to require security reasonable – held yes – whether amount of security fair and reasonable – held yes – comments in Goldhaven v HMCE and John Dee Ltd v HMCE applied – appeal dismissed Citations: … Continue reading Shand Security Ltd v Revenue and Customs: FTTTx 1 Feb 2013
FTTTx VALUE ADDED TAX – Import of motor cruiser – Value Added Tax Act 1994 Schedule 8 Group 12 item 2 (i) – whether import zero rated under relief provisions relating to use by persons with disabilities – No – Appeal dismissed Citations: [2013] UKFTT 97 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 … Continue reading Cadbury v Revenue and Customs: FTTTx 4 Feb 2013
FTTTX VAT – zero rating – food – coconut water – is it a beverage? – yes – supplies held to be standard rated – Group 1, Schedule 8, VAT Act 1994 Citations: [2013] UKFTT 94 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Vat Updated: 14 November 2022; Ref: … Continue reading Chi Drinks Ltd v Revenue and Customs: FTTTx 1 Feb 2013
FTTTX VAT – assessment – VATA 1994 section 73 – best judgement – appeal dismissed Citations: [2013] UKFTT 49 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 73 Jurisdiction: England and Wales VAT Updated: 14 November 2022; Ref: scu.472322
FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. Citations: [2013] UKFTT 153 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Cited by: Appeal from – HM Revenue and … Continue reading Brockenhurst College v Revenue and Customs: FTTTx 5 Nov 2012
Value Added Tax; economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity. Value Added Tax Act 1994 ss 1, 2, 4 and 94 EC Council Directive … Continue reading De Ferranti v Revenue and Customs: FTTTx 30 Jun 2011
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether there was a reasonable excuse – delay in making payment by employed cashier -Appeal dismissed. Citations: [2011] UKFTT 240 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 November 2022; Ref: scu.442990
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed. Held: The appeal failed. In order to decide whether the condition allowing exemption was satisfied, the court had to identify … Continue reading Bournemouth Symphony Orchestra v Revenue and Customs: CA 9 Oct 2006
The Commissioner had made an assessment to VAT, and the time limits for making a further assessment had passed before the tax payer became aware that he might be due to deduct further input tax. Held: The taxpayer was not entitled to furher reduce the amount of VAT due in the assessment. Judges: Arden LJ … Continue reading Revenue and Customs v BUPA Purchasing Ltd and others: CA 12 Jun 2007
VAT – refunds for DIY housebuilders – Value Added Tax Act 1994, section 35 – Value Added Tax Regulations 1995, regulations 200 and 201 – whether or not the claims were made no later than three months after the completion of the buildings – yes – appeals allowed’ Citations: [2020] UKFTT 125 (TC) Links: Bailii … Continue reading Wedgbury and Stephen Wedgbury v Revenue and Customs (VAT – Refunds for DIY Housebuilders): FTTTx 2 Mar 2020
VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed Citations: … Continue reading Proffitt v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 28 Feb 2020
UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision not perverse – no error of law – … Continue reading Data Select v HM Revenue and Customs: UTTC 1 Jun 2012
FTTTx Value Added Tax – Flat Rate Scheme – Trader seeking to withdraw retrospectively – permission refused by Respondents – Whether refusal ‘reasonable’ – Sections 83-84 Value Added Tax Act 1994 – Reg. 55 of VAT Regs. 1995 – Appeal dismissed Citations: [2012] UKFTT 358 (TC) Links: Bailii VAT Updated: 03 November 2022; Ref: scu.462773
VALUE ADDED TAX – supply of car parking by NHS Trust – Article 13(1) PVD – s41A VATA 1994 – whether the trust was engaged in the activity as a public authority – whether supply was provided under a special legal regime – whether treating the trust as non-taxable in respect of the activity would … Continue reading Northumbria Healthcare NHS Foundation Trust v Revenue and Customs: UTTC 6 Oct 2022
PROCEDURE – Appeal withdrawn – Late application for reinstatement – Whether power to reinstate under rule 17 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 precluded by s 85(4) Value Added Tax Act 1994 – Yes – OWD Ltd (t/a Birmingham Cash and Carry) v HMRC [2018] UKFTT 497 (TC) applied Citations: [2018] UKFTT 563 … Continue reading Libby’s Market Place Ltd v Revenue and Customs (Procedure : Other): FTTTx 28 Sep 2018
VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – … Continue reading Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005
VALUE ADDED TAX – pump manufacturer – goods originally intended to be supplied and delivered to Hong Kong – delays – goods actually supplied and delivered to a site in UK – appellant zero rated the supplies – should have been standard rated – sections 1(1)(a), 7(2) and section 30 VAT Act 1994 – appeal … Continue reading Serfilco Europe Ltd v Revenue and Customs: VDT 23 Feb 2007
BAD DEBT RELIEF – debt written off on management buyout – was there consideration for the write off – yes – is appellant entitled to bad debt relief – no – Value Added Tax Act 1994 section 36 – appeal dismissed Citations: [2007] UKVAT V20051 Links: Bailii Jurisdiction: England and Wales VAT Updated: 22 October … Continue reading Berck Ltd v Revenue and Customs: VDT 23 Feb 2007
Vat – Consideration : Discounts – meaning of para 4(1) of schedule 6 to the Value Added Tax Act 1994 as in force prior to 1 May 2014 – whether supplies of fixed line services were made on terms allowing a discount for prompt payment within para 4(1) – whether para 4(1) applies to reduce … Continue reading Virgin Media Ltd v Revenue and Customs: FTTTx 25 Sep 2018
Fraudulent evasion of VAT. Citations: [2001] EWCA Crim 2282 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Crime Updated: 21 October 2022; Ref: scu.167038
FTTTx VALUE ADDED TAX – repayment supplement – VATA 1994, s 79 – period between submission of return and repayment exceeding 30 days – whether supplement due – whether Commissioners’ inquiries of a kind to ‘stop the clock’ – yes – whether checks into the credibility of transactions amount to inquiries – yes – appeal … Continue reading Future Components Ltd v Revenue and Customs: FTTTx 2 Mar 2010
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members. Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere … Continue reading Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002
The Revenue appealed against an order allowing the taxpayer retrospective entry into the Flat-Rate Scheme allowed under the section. Citations: [2010] BVC 563, [2009] EWHC 2587 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 26B Jurisdiction: England and Wales VAT Updated: 19 October 2022; Ref: scu.424104
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’. Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded in isolation without regard to their attendant circumstances and context. Nor does it require the tribunal to ignore compelling … Continue reading Red 12 Trading Ltd v Revenue and Customs: ChD 20 Oct 2009
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act 1994?’ Judges: Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, … Continue reading Balhousie Holdings Ltd v Revenue and Customs: SC 31 Mar 2021
VALUE ADDED TAX -‘DIY Builders’ Scheme’ – claim for relief under s 35 Value Added Tax Act 1994 – whether works carried out in the course or furtherance of any business – appeal dismissed. LEGITIMATE EXPECTATION – Appellant claimed to have been misled by HMRC guidance – whether jurisdiction under s 83 Value Added Tax … Continue reading Bourne v The Commissioner for Revenue and Customs: FTTTx 1 Jul 2010
VAT Whether Supplies Made By The Appellant Are Properly Categorised As Financial Intermediation and, therefore, exempt under Item 5, Group 5 of Schedule 9 to the Value Added Tax Act 1994. Volker Ludwig v Finanzamt Luckenwalde (Case C-453/05) and CSC Financial Services [2001] ECRI-10237 considered. Held: the Appellant’s supplies are exempt. Citations: [2022] UKFTT 334 … Continue reading Emerchantpay Ltd v Revenue and Customs (..): FTTTx 9 Sep 2022
FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 consideredINFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994 Citations: [2010] UKFTT 111 (TC) Links: Bailii … Continue reading Dear v Revenue and Customs: FTTTx 10 Mar 2010
Default Surcharge – insufficient cash to pay VAT by due date – Whether reasonable excuse – Yes – Appeal allowed – Value Added Tax Act 1994 sections 59 and 71 Citations: [2009] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.409114
VAT – Notice of Assessment – Appellant contractor – underdeclaration of output tax revealed upon investigation – Notice of Assessment – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form – absence of receipts – absence of other proofs of payment – Appellant claims … Continue reading Sloan v Revenue and Customs: FTTTx 18 Nov 2009
FTTTx Value Added Tax – Repayment supplement – VATA 1994 s.79 – Period between submission of return and repayment exceeding 30 days – Whether supplement due – Commissioners stated believed Appellant not involved in fraud – At time Commissioners wrongly believed any participant in a fraudulent chain could not reclaim input tax because no economic … Continue reading Major Micros Ltd v Revenue and Customs: FTTTx 10 Mar 2010
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. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003
The council were liable to pay grants for building works. They wished to set the VAT element as an input tax. The Commissioners refused. Did the builders supply their services to the house owners, or to the council who paid the bill. The Act allowed the council to pay the sum direct to the builder. … Continue reading Ashfield District Council v Commissioners of Customs and Excise: ChD 30 Nov 2001
Judges: Sir Geoffrey Charles Vos Ch, Underhill, David Richards LJJ Citations: [2016] EWCA Civ 1180, [2017] STC 696, [2016] BTC 44, [2017] 1 CMLR 37 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: At ChD – The Test Claimants In The FII Group Litigation v The Commissioners of Inland … Continue reading Franked Investment Income Group Litigation, The Test Claimants In v Revenue and Customs: CA 24 Nov 2016
The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time. Held: 1. That, using the notional figures … Continue reading Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act. Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it must also exclude any common law liability to pay interest: ‘the … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: ChD 8 May 2009
The charitable company sought tax exemption as an eligible body supplying music of a cultural nature. Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest. Judges: Lightman J Citations: [2006] EWHC 40 (Ch), Times 06-Feb-2006 Links: Bailii Statutes: Tribunals and Enquiries Act 1992 11, Value Added … Continue reading Longborough Festival Opera v HM Revenue and Customs: ChD 27 Jan 2006
VALUE ADDED TAX – VAT Mini One Stop Shop (MOSS) Scheme – Cancellation of registration -whether the appellant had persistently failed to comply with its obligations – paragraph 7(e) Schedule 3BA Value Added Tax Act 1994 – whether HMRC had issued reminders in relation to late VAT returns in accordance with Article 58b(2)(a) and Article … Continue reading Krystal Hosting Ltd v Revenue and Customs: FTTTx 4 Nov 2020
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
Zero-rating – supply to handicapped person – Appellant designed and assembled decking to provide access – whether supply of component materials is zero-rated – Group 12, Sch 8, Value Added Tax Act 1994 Citations: [2009] UKFTT 322 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 September 2022; Ref: scu.409098
Vat – Lease Rental Invoices – whether the requirements of s 24 of the Value Added Tax Act 1994 and reg. 111 of the Value Added Tax Regulations 1995 were met – no – whether the Appellant held a valid VAT invoice which entitled it to claim input tax – no — appeal dismissed Citations: … Continue reading Star Services Oxford Ltd v Revenue and Customs: FTTTx 22 Aug 2022
FTTTx VALUE ADDED TAX – construction of buildings – whether zero-rated or standard-rated supplies – whether construction of a building by a college was an enlargement of, or an extension to, an existing building, or the construction of an annexe to an existing building – whether, if an annexe, it was capable of functioning independently … Continue reading Leyton Sixth Form College v Revenue and Customs: FTTTx 13 Nov 2013
FTTTx VAT – Item 1 of Group 1, Sch 9 Value Added Tax Act 1994 – whether licence to occupy land an exempt supply or standard rated supply of storage facilities – whether storage units ‘immovable property’ – predominant purpose of supply Citations: [2011] UKFTT 549 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading UK Storage Company (Sw) Ltd v Revenue and Customs: FTTTx 12 Aug 2011
Appeal against finding that Kalron’s product, ‘Zumo Fresh Blend’ is a ‘beverage’ within Item No 4 of the Excepted items in Part 2 Group 1 Schedule 8 Value Added Tax Act 1994 (‘VATA’) and thus standard rated. Judges: Warren J Citations: [2007] EWHC 695 (Ch) Links: Bailii Jurisdiction: England and Wales VAT Updated: 02 September … Continue reading Kalron Foods Ltd v Revenue and Customs: ChD 30 Mar 2007
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 … Continue reading College of Estate Management v Commissioners of Customs and Excise: CA 11 Aug 2004
FTTTx VAT default surcharge — whether reasonable excuse — section 59 (7) Value Added Tax Act 1994 — distress caused by fear of redundancy — appeal allowed Citations: [2011] UKFTT 7 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 01 September 2022; Ref: scu.428222
UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1) Citations: [2010] UKUT 115 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 01 September … Continue reading Mithras (Wine Bars): UTTC 5 Mar 2010
Judges: Lord Justice Evans Citations: [2004] EWHC 2490 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 01 September 2022; Ref: scu.219320
FTTTx VAT – Reduced Rate – Whether ‘qualifying conversion’ – Whether one or two dwellings – Whether single building – Items 1 and 2 Group 6 and Note 3(1)(a) Schedule 7A Value Added Tax Act 1994 – Appeal allowed Citations: [2014] UKFTT 633 (TC) Links: Bailii Jurisdiction: England and Wales VAT, Construction Updated: 31 August … Continue reading Nabarro v Revenue and Customs: FTTTx 9 May 2014
VALUE ADDED TAX – Zero-rating – Food – Food of a kind used for human consumption – Beverage – Lucozade Sport – Taxpayer producing and selling sports drink containing carbohydrates and electrolytes – Designed to provide energy to persons engaged in high intensity sport and exercise – Whether product zero-rated as food or standard-rated as … Continue reading Glaxosmithkline Services Unlimited v Revenue and Customs: FTTTx 3 Sep 2010
VAT – penalty – whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion – Section 62 Value Added Tax Act 1994 Citations: [2021] UKUT 23 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 24 August 2022; Ref: scu.658641
FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for … Continue reading Weight Watchers (UK) Ltd v Revenue and Customs: FTTTx 18 Aug 2010
FTTTx Refusal of claim for repayment of overpaid VAT – Whether repayment precluded by section 80 Value Added Tax Act 1994 – Yes – Appeal dismissed. Citations: [2010] UKFTT 340 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 August 2022; Ref: scu.422343
VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section … Continue reading Pinnacle Office Equipment Ltd v Revenue and Customs: FTTTx 11 May 2010
The College had decided to demolish and rebuild its library. It elected to waive exemption to VAT so as to recover the VAT on its rebuilding costs. It had set up and funded an independent company to carry out the works, granting it a lease of the site. It appealed a decision of the tribunal … Continue reading Newnham College Cambridge v Revenue and Customs: CA 24 Mar 2006
VAT – classification of single composite supply – objective character or economic reality – supply of pitch hire, a licence to occupy football and netball pitches or the supply of competitive 5 or 7-a-side league matches – grant of any interest in or right over land or of any licence to occupy land for the … Continue reading Revenue and Customs v Netbusters (UK) Limited: UTTc 5 Jul 2022
Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (‘insulation for…roofs’)) was inadequately reasoned – yes – appeal allowed – case remitted to FTT Citations: [2022] UKUT 182 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Conservatory Roofing UK Ltd v Revenue and Customs: UTTc 11 Jul 2022
FTTTx VAT – application to strike out – jurisdiction of Tribunal – s 83(1) VATA – whether a decision by HMRC – whether an appealable matter – s 80 VATA Judges: Berner TJ Citations: [2009] UKFTT 262 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 83 VAT Updated: 17 August 2022; Ref: scu.409084
FTTtx VALUE ADDED TAX – Deduction of input tax per Sections 25 and 26 VATA 1994 – repayment refused on basis that MTIC fraud involved – actual and imputed knowledge of taxpayer – Appeal Refused. Citations: [2010] UKFTT 63 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 August 2022; Ref: scu.408940
FTTTx Value Added Tax – whether services rendered to the Appellant by a company to which the Appellant had out-sourced the operation of its ships and certain services were zero-rated under Item 1 of Group 8 in Schedule 8 to VAT Act 1994 – proper interpretation of the contract – consideration of what was actually … Continue reading Plymouth Marine Laboratory v Revenue and Customs: FTTTx 29 Apr 2009
FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – whether HMRC acted reasonably in requiring security -para 4 (2) of Schedule 11 VATA 1994 -appeal dismissed Citations: [2010] UKFTT 72 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 August 2022; Ref: scu.408927
FTTTx VAT – assessment – sale of land – option effective – automatic permission – yes – output tax payable. Citations: [2010] UKFTT 5 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 17 August 2022; Ref: scu.408909
FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – business of recruitment and supply of temporary staff – whether HMRC acted reasonably in requiring security – para 4 (2) of Schedule 11 VATA 1994 – appeal dismissed Citations: [2010] UKFTT 10 (TC) Links: Bailii Statutes: Value Added Tax Act … Continue reading Clark (T/A Maxim) v Revenue and Customs: FTTTx 8 Jan 2010
Parliament does not necessarily set out in a statute matters which are governed by the general law. Judges: Park J Citations: [2005] EWHC 2117 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Cited by: Cited – London Borough of Lewisham v Malcolm and Disability Rights Commission CA 25-Jul-2007 The court … Continue reading BUPA Purchasing Ltd. and others v HM Revenue and Customs: ChD 8 Oct 2005
VAT – default surcharge – section 59 of the Value Added Tax Act 1994 – whether reasonable excuse – no – Perrin considered – appeal dismissed Citations: [2022] UKFTT 209 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 14 August 2022; Ref: scu.679657
The taxpayer appealed against the dismissal of his appeal from a decision of the commissioners. He said that he had been represented at the appeal by an accountant rather than by a lawyer because he was ignorant of a right to publicly funded assistance. Held: Since the accountant could properly appear to represent his client, … Continue reading Khan v HM Revenue and Customs: CA 23 Feb 2006
VALUE ADDED TAX – Zero-rating – Value Added Tax Act 1994, Sch 8, Group 5, Building works – Supply of services in the course of construction of a new synagogue in garden of old synagogue and house next door – Whether zero-rated? – Held yes – Appeal allowed Citations: [2006] UKVAT V19625 Links: Bailii Jurisdiction: … Continue reading Kahal Imrei Chaim Ltd v Revenue and Customs: VDT 15 Jun 2006
REPAYMENT SUPPLEMENT – Time limit for repayment – Delay due to Commissioners’ inquiry – Calculation of period of inquiry – Finance Act 1994 s.79(4) – Value Added Tax General Regulations 1995 regs 198 and 199 Citations: [2003] UKVAT V18243 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 August 2022; Ref: scu.221209
The Court considered the applicability of the European Convention of Human Rights to VAT and Excise procedures, namely whether or not the imposition by the Commissioners of Customs and Excise of (ostensibly civil) penalties for alleged dishonest evasion of tax pursuant to S.60(1) of the Value Added Tax Act 1994 and s.8(1) of the Finance … Continue reading Yau and others v Customs and Excise: CA 3 Jul 2001
Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008
Value added tax – relevant charitable purpose– use of a building by a charity — whether the use of the building by a school was otherwise than in the course or furtherance of a building – whether the activity carried on by the school comprised a business for VAT purposes – no – whether charity … Continue reading The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006
The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover … Continue reading Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001
UTTC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016
UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added … Continue reading Hills and Another v Revenue and Customs: UTTC 25 Apr 2016
UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016
Appeal against termination of special exemption method. Held: The taxpayer’s appeal was dismissed. The VAT tribunal’s jurisdiction was unlimited. No limitation was implied by the wording of the section. The tribunal’s discretion had only to be exercised so as to achieve the statutory objective, There was nothing to exclude the jurisdiction of the tribunal to … Continue reading Banbury Visionplus Ltd v HM Revenue and Customs: ChD 9 May 2006
FTTTx Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed Citations: [2009] UKFTT 88 (TC) Links: Bailii Jurisdiction: … Continue reading Sophie Holdings Ltd v Revenue and Customs: FTTTx 6 May 2009
FTTTx Value Added Tax – Land and Property – Supply of holiday home – Whether separate supplies of land and construction services – Zero-rated or standard rated – Group 5, Sch 8 VATA 1994 – Whether abusive practice – Yes – transaction redefined as one supply – Standard rated – Appeal dismissed Citations: [2009] UKFTT … Continue reading Lower Mill Estate Limited and Another v Her Majesty’s Revenue and Customs: FTTTx 2 Apr 2009
FTTTx Compulsory Registration; cancellation of registration; Notice of assessment; validity; time bar; Value Added Tax Act 1994 Section 73, Schedule 1 paragraph 13. Citations: [2009] UKFTT 82 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373625
FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009
The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution. Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the sums paid to the public authority were so paid in fulfilment of an apparent … Continue reading Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013
VDT VALUE ADDED TAX – Input tax – Whether sums paid by Director of company defending a claim against him in his private capacity are properly incurred for the purposes of the business – s.24 Value Added Tax Act 1994 – Appeal dismissed Citations: [2009] UKVAT V20973 Links: Bailii Statutes: Value Added Tax Act 1994 … Continue reading Zenith Publishing Ltd v Revenue and Customs: VDT 13 Mar 2009
