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 – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – … Continue reading Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009
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
Zero Rating; single or multiple supplies; printed materials consisting of letter and leaflets, and envelope; mail pack; whether ‘letter’ truly a letter; whether one or more documents ancillary to another; Value Added Tax Act 1994 Schedule 8 Group 3 Item 1 Citations: [2005] UKVAT V19050 Links: Bailii Jurisdiction: England and Wales VAT Updated: 04 August … Continue reading Charterhall Marketing Ltd v Customs and Excise: VDT 19 Apr 2005
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
The taxpayers appealed against a finding that their business did not fall within the exemption from VAT of insurance brokers. They introduced possible customers to insurance companies via web-sites. Held: The company’s activities were in the nature of insurance brokers, and the business was within the scope of the exemption. Judges: Sir Edward Evans-Lombe Citations: … Continue reading Insurancewide.Com Services Ltd v HM Revenue and Customs: ChD 15 May 2009
PENALTY – Evasion – S.60 and S.61 of Value Added Tax Act 1994 – Appellant director of clothing manufacturer – Whether invoices from another company amounting to half of Appellant’s company’s output genuine – Appeal dismissed Citations: [2005] UKVAT V19045 Links: Bailii Jurisdiction: England and Wales VAT Updated: 26 July 2022; Ref: scu.225138
FTTTx VALUE ADDED TAX – assessments – best judgment – examination of till records – programming of till – whether transactions fully reflected in VAT returns – evidence showing omission of transactions from main records – assessments confirmed – penalties under s 60 VATA 1994 and Sch 24 FA 2007 also confirmed – appeals dismissed … Continue reading Serla Ltd v Revenue and Customs: FTTTx 25 Jun 2014
VDT VALUE ADDED TAX – appeal against notice of requirement for security for VAT – public house – whether Customs acted reasonably in requiring security – para. 4(2) of Schedule 11, VATA 1994 – appeal dismissed Judges: I Vellins Citations: [2009] UKVAT V20944 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 23 July … Continue reading Wraith v Revenue and Customs: VDT 29 Jan 2009
The taxpayer had imported a newly built Dutch Barge. The Revenue appealed a decision that VAT was not payable on that import. He had claimed exemption on the basis that it was a ship exceeding 15 tons and not designed or adapted for leisure use. Held: The appeal failed. ‘the Kei was designed and constructed … Continue reading HM Revenue and Customs v Lt Cmdr Colin Stone; The Kei: ChD 5 Jun 2008
VALUE ADDED TAX – ‘face value’ vouchers – VATA 1994 Sch 6 para 5 – admission fees to nightclubs – customers receiving vouchers to be offset against cost of admission on subsequent occasion – whether vouchers supplied for consideration or free of charge – true nature of Appellant’s contract with customer – voucher not given … Continue reading Brook Leisure Holdings Ltd v Revenue and Customs: VDT 8 Jun 2005
VAT – Notice of requirement to give security – Whether decision reasonable – Value Added Tax Act 1994 Sch 11 para 4(2) – Appeal dismissed Citations: [2006] UKVAT V19494 Links: Bailii Jurisdiction: England and Wales VAT Updated: 19 July 2022; Ref: scu.239022
VAT – Assessment – Whether supply of transport of passengers or making of arrangements for transport of passengers – Sch 8 Grp 8, Item 4 and Item 10 Value Added Tax Act 1994 – No – Agreement or undertaking to provide transport of passengers – Standard rated – Appeal dismissed Citations: [2005] UKVAT V19386 Links: … Continue reading Thamesdown Transport Ltd v Revenue and Customs: VDT 16 Dec 2005
VALUE ADDED TAX – output tax – tax point – goods sold by mail order – payment made when order for goods placed – customers allowed 14 days in which to return goods for refund or replacement if not satisfied – whether goods sold ‘on approval’ and tax point determined by expiry of approval period … Continue reading Grattan Plc v Revenue and Customs: VDT 20 Mar 2006
VDT VALUE ADDED TAX – zero rating- sale from hot beds of savoury products (ciabatta melts) – VATA 1994 Schedule 8 Group1 Note 3 (b)(i)- appeal allowed. Citations: [2008] UKVAT V20761 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 19 July 2022; Ref: scu.273033
VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that … Continue reading The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008
VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method … Continue reading Oxfam v Revenue and Customs: VDT 30 Jul 2008
VDT Value Added Tax – opticians supplying spectacles and contact lenses – apportionment of sales consideration between exempt and taxable elements – assessment of opticians’ and staff time in exempt dispensing and taxable operations – basis of calculation by Respondents for apportionment considered reasonable and to best judgment – VATA 1994 Section 19(4) – Appeal … Continue reading McBurney, Clelland and Boyd Ltd v Revenue and Customs: VDT 4 Jun 2008
VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice … Continue reading Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008
VAT – DIY BUILDERS SCHEME – Appellant converted a music room into a semi-detached three bedroom dwelling – the music room had previously been a forge comprised within a converted stable block – section 106 agreement preventing the separate disposal of the three bedroom house – the conversion did not meet the requirements of a … Continue reading Collins v Revenue and Customs: VDT 27 Apr 2006
EXEMPTION – leaseholds – waiver – legality of lease – Value Added Tax Act 1994 Schedule 9 Group 1, Item 1, Schedule 10 paras 2 and 3 – appeal dismissed Citations: [2006] UKVAT V19521 Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 July 2022; Ref: scu.240278
VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005
The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014
Whether Regular Pringles are standard-rated as being within the words ‘potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch’ in excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994. Held: They were not potato products and were zero-rated … Continue reading Procter and Gamble UK v Revenue and Customs (Including Supplemental Judgment): ChD 4 Jul 2008
VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – … Continue reading Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005
Value Added Tax – Recovery of input tax – Apportionment – Business and non-business activity – S.24 and 26 Value Added Tax Act 1994 – Appeal dismissed Citations: [2005] UKVAT V19016 Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 July 2022; Ref: scu.225156
VALUE ADDED TAX – zero-rating – supplies of cold food from outlets within larger building – VATA 1994, Sch 8 Group 1 Item 1 – whether supplies made ‘in the course of catering’ – meaning of ‘catering’ – supplies not made in the course of catering – whether food to be consumed ‘on the premises’ … Continue reading Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005
VDT Notice of Requirement to give security – whether requisite for the protection of the revenue – VATA 1994 Sch 11 para 4(2) – whether decision was reasonable – yes – appealed dismissed Citations: [2007] UKVAT V20511 Links: Bailii Statutes: Value Added Tax Act 1994 VAT Updated: 13 July 2022; Ref: scu.263938
VDT ZERO-RATING – Construction of building – Dwelling house – Self-build construction of house for own occupation – Defective plasterwork installed by contractor – Complete replacement plastering required – Whether supply of new plastering service after ‘Certificate of Completion’ a supply in the course of construction of a new dwelling – Yes – Whether that … Continue reading James v Revenue and Customs: VDT 9 Nov 2007
VDT Value added tax – zero-rating – whether product a powder for the preparation of beverages – whether product a preparation or extract of milk – meaning of milk considered – Value Added Tax Act 1994, Schedule 8, Part II, Group 1 Citations: [2007] UKVAT V20230 Links: Bailii Jurisdiction: England and Wales VAT Updated: 11 … Continue reading R Twining and Company Ltd v Revenue and Customs: VDT 5 Jul 2007
VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with input tax on purchases – Insertion of separate company avoided direction under VATA 1994 Sch 6 para 1 – … Continue reading Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007
The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007
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) Citations: [2004] UKVAT V18482 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 July 2022; Ref: scu.247584
VDT VALUE ADDED TAX – INPUT TAX – vouchers (pre 8 April 2003) – sold at less than face value – VAT Act 1994 Sch 6 para 5 – no output tax – input tax deduction by vendor on overheads recoverable? – yes – appeal allowed. Citations: [2006] UKVAT V19681 Links: Bailii VAT Updated: 07 … Continue reading First National Telecom Services Ltd v Revenue and Customs: VDT 3 Aug 2006
There was nothing to prevent the Commissioners withdrawing one assessment and replacing it with another even after an adjudication on the first by a tribunal, but they could not do this in such a way as to attempt to relitigate the issues determined. Citations: Gazette 29-Mar-2001, Times 27-Feb-2001 Statutes: Value Added Tax Act 1994 73, … Continue reading Bennett v Commissioners of Customs and Excise (No 2): ChD 27 Feb 2001
VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – grant of first major interest – whether grant is zero-rated supply – yes – appeal allowed Citations: [2016] UKFTT 129 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 … Continue reading Languard New Homes Ltd v Revenue and Customs (Vat – Zero-Rating : Building Work): FTTTx 25 Feb 2016
Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law. Held: Chadwick LJ said: ‘I am content to assume that there may be circumstances in which the obligation … Continue reading Conde Nast Publications Ltd v Revenue and Customs: CA 11 Jul 2006
VDT VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of judgment – whether interest payable in addition – yes – whether rate of interest to be abated because of … Continue reading Totel Ltd v Revenue Customs: VDT 19 May 2006
Appeal against imposition of surcharges after failure to make payments on account of liability to VAT. Defence of reasonable excuse. Judges: Kitchin J Citations: [2007] EWHC 1128 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 59(A) Jurisdiction: England and Wales VAT Updated: 06 July 2022; Ref: scu.253457
Consultancy services had been carried out in the UK for the UK brancjh of a Swiss coimpany. The contract was made in Switzerland, and the VAT invoice was issued there also. Held: The UK branch of the company was liable for VAT. Judges: Park J Citations: [2006] EWHC 593 (Ch), Times 26-Apr-2006 Links: Bailii Statutes: … Continue reading Revenue and Customs v Zurich Insurance Company: ChD 23 Mar 2006
VALUE ADDED TAX – input tax – promotional scheme – manufacturer and distributor of domestic heating appliances awarding points to installers purchasing its appliances – points redeemable for gifts listed in catalogue -scheme run by marketing company which acquired and distributed the gifts – whether VAT included in marketing company’s invoices to Appellant recoverable input … Continue reading Baxi Group Ltd v Revenue and Customs: VDT 20 Jan 2006
The Tribunal described the general nature of a carousel fraud: ‘In its simplest form a carousel fraud works in this way. A VAT-registered trader, A, in one European Union member state sells taxable goods to a VAT-registered trader, B, in another member state. A’s sale to B is zero-rated in A’s member state’. ‘According to … Continue reading Bond House Systems Ltd v Customs and Excise: VDT 8 May 2003
VDT Value added tax – input tax – business purpose – whether input tax on car registration number purchased from the Driver and Vehicle Licensing Agency recoverable – Value Added Tax Act 1994, section 24 – decision on the facts – yes Citations: [2005] UKVAT V19276 Links: Bailii VAT Updated: 04 July 2022; Ref: scu.238005
VDT ASSESSMENT -whether amount of tax due assessed to the best judgment of Customs – whether assessment excessive – appeal dismissed – VATA 1994 s73(1) Citations: [2005] UKVAT V19316 Links: Bailii Statutes: Value Added Tax Act 1994 73(1) VAT Updated: 04 July 2022; Ref: scu.238023
Citations: [2005] EWHC 2414 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 04 July 2022; Ref: scu.234712
VDT Supply for a consideration – whether foreign exchange transactions always constitute such supplies by both parties – whether a counterparty’s profit from foreign exchange transactions is consideration for its supply – Value Added Tax Act 1994 section 5(2) – Sixth Directive Articles 2 and 11. Interpretation of the operative part of a preliminary ruling … Continue reading Willis Pension Trustees Ltd v Revenue and Customs: VDT 25 Jul 2005
SECURITY – previous requirement – appeal dismissed – Value Added Tax Act 1994 Schedule 11 paragraph 4(2) Citations: [2005] UKVAT V19192 Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 July 2022; Ref: scu.229610
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary. Held: The board operated as would a commercial company. All members were voluntary save the managing director who was paid. Where the remuneration of a board member was … Continue reading Bournemouth Symphony Orchestra v Customs and Excise: ChD 21 Jul 2005
The claimant appealed against dismissal of his claim for false imprisonment and malicious prosecution against the Customs and Excise. He was arrested and held accused of VAT fraud. Proceedings were discontinued. He had signed an application for registration for VAT for a company for whom he worked as an independent agent. The judge concluded that … Continue reading Coudrat v Revenue and Customs: CA 26 May 2005
Exempt Supplies – education; tuition given privately by teacher, who is director and employee of limited company; EC Sixth Directive Article 13A.1(j); whether properly implemented by domestic legislation by Value Added Tax Act 1994 Schedule 9 group 6 item 2; whether domestic legislation compatible with EC Sixth Directive; No; appeal allowed. Citations: [2005] UKVAT V18963 … Continue reading Empowerment Enterprises Ltd v Customs and Excise: VDT 21 Feb 2005
VDT VAT – input tax – alleged carousel fraud – Commissioners unable to establish circulation of payment without tribunal inferring that certain payments had been made to particular party in chain of transactions – tribunal unwilling to make necessary inferences – appeal allowed without tribunal hearing any evidence. Citations: [2005] UKVAT V18956 Links: Bailii Jurisdiction: … Continue reading Totel Distribution Ltd v Customs and Excise: VDT 24 Feb 2005
VDT VALUE ADDED TAX – input tax – the Appellant operates the Nectar programme under which customers who purchase goods (called primary goods) from certain retailers receive points which they may use to acquire goods (called secondary goods) from other suppliers – the Appellant pays the supplier for the secondary goods – whether, when a … Continue reading Loyalty Management UK Ltd v Customs and Excise: VDT 6 Apr 2005
The respondent controlled a VAT group of companies. Its shareholding in TDL was transferred to a charitable trust, and the Commissioners were informed that it was no longer a member of the group. The commissioners contended that it remained a member up to the end of the accounting period. Held: The provisions of the Act … Continue reading Commissioners of Customs and Excise v Barclays Bank Plc: CA 17 Oct 2001
VDT VALUE ADDED TAX – input tax -Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right to recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies – … Continue reading National Provident Institution v Customs and Excise: VDT 18 Feb 2005
The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred. Held: If the claim had … Continue reading University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001
Citations: [2004] EWCA Civ 1527 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Citing: Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996 A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . . Lists of … Continue reading Courts Plc v Customs and Excise: CA 17 Nov 2004
The taxpayers had challenged an assessment to VAT saying that they were not actually partners in the company assessed. The revenue countered to say that they had signed the registration form to say that they were partners. The revenue now appealed a decision in the taxpayers’ favour. Held: The appeal failed. The partners were partners … Continue reading Revenue and Customs Commissioners v Pal and Others: ChD 31 Jul 2006
VALUE ADDED TAX – Claims for Input Tax – Vehicles – Fuel Charge – Miscellaneous – Sections 24 and 56 Value Added Tax Act 1994 – whether expenditure allowable as input tax – whether qualifying motor cars – Article 7, VAT (Input Tax) Order 1992 – Appeal dismissed. Citations: [2012] UKFTT 64 (TC) Links: Bailii … Continue reading King v Revenue and Customs: FTTTx 19 Jan 2012
The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed. Held: The tribunal was correct. There was no need to restrict the availability to wholly residential … Continue reading Commissioners of Customs and Excise v Blom-Cooper: ChD 12 Jul 2002
VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not … Continue reading Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019
Vat – Reduced Rates : Other Citations: [2018] UKFTT 28 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019 Value Added Tax – Application Under Section 85B of Vata 1994 . .See Also – Snow Factor Ltd, Snow Factor Training Ltd v Revenue … Continue reading Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018
VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed Citations: [2010] UKFTT 353 … Continue reading Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010
FTTTX VAT – electronic lottery ticket vending machine (ELTVM) – Group 4, Sch 9 Value Added Tax Act 1994 – whether a ‘gaming machine’ – whether takings are exempt supplies within Item 2, Group 9. Citations: [2010] UKFTT 292 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 18 June 2022; Ref: scu.422329
Value Added Tax – Application Under Section 85B of Vata 1994 Citations: [2019] UKUT 77 (TCC) Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018 Vat – Reduced Rates : Other . . Lists of cited by and citing cases may be incomplete. VAT Updated: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 8 Mar 2019
VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A) Citations: [2019] UKUT 100 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and … Continue reading The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019
VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissedCIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value … Continue reading Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006
The issue by a company of shares is a supply of services for the purposes of VAT. The issue of shares was ‘something done’ by the company, as required by the Directive. The consideration received for such shares was part of the company’s turnover, and therefore a VATable supply. Citations: Gazette 05-Apr-2001, Times 06-Mar-2001, [2001] … Continue reading Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise: CA 25 Jan 2001
Judges: Lord Justice Ward Lord Justice Jacob Citations: [2004] EWCA Civ 1020 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Citing: Cited – Federation of Technological Industries and Others, Regina (on the Application Of) v Customs and Excise and Another Admn 18-Feb-2004 . . Lists of cited by and citing cases … Continue reading Commissioners of Customs and Excise, HM Attorney General v Federation of Technological Industries And 53 others: CA 30 Jul 2004
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 … Continue reading Hung (T/A Hong Kong) v Customs and Excise: VDT 21 Jun 2004
VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed Citations: [2004] UKVAT V18615 Links: Bailii Statutes: Value Added Taxes Act 1994 71(1)(b) VAT Updated: 11 June 2022; Ref: scu.199124
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 Judges: Colin Bishopp C Citations: [2004] UKVAT V18563 Links: … Continue reading Zen Internet Ltd v Customs and Excise: VDT 5 Apr 2004
VALUE ADDED TAX – bad debt relief – s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive – factoring services – when is the consideration received – requirement in reg 168 for a ‘refunds for bad debts account’ Citations: [2020] UKUT 357 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020
VDT VAT – Default surcharge – s.59 VATA 1994 – Whether a reasonable excuse was shown – Misdirection by an officer relied on by the Appellant, to the effect that a late payment of VAT in specified circumstances would not attract a surcharge – Finding that no misdirection established – Held no reasonable excuse shown … Continue reading Global Vehicle (UK) Ltd v Customs and Excise: VDT 26 Mar 2004
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 … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004
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 … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004