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

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

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

The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred. Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible. Judges: Blackburne J Citations: [2007] EWHC 1432 (Ch), Times … Continue reading Midlands Co-Operative Society Ltd v the Commissioners of HM Revenue and Customs: ChD 19 Jun 2007

Value Added Tax – Time of Supply – issue of voucher – single purpose voucher – application of s6 Value Added Tax Act 1994 – appeal dismissed. Citations: [2019] UKUT 298 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 September 2022; Ref: scu.643796

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

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

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

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

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 – 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 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

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

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

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 – 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 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

Where a body regulated a profession by virtue of a statutory regime, the fees charged by that body to its members were not subject to VAT. Promoting and supervising professional standards is not an ‘economic activity’ within the meaning of the Act. Citations: Times 29-Mar-1999, Gazette 19-May-1999, [1999] UKHL 19; [1999] 2 All ER 449; … Continue reading Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise: HL 11 Mar 1999

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

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 – 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 – 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

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 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 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

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

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 regulation of a profession is not an economic activity requiring or allowing the regulatory body to charge VAT on membership subscriptions. Citations: [1997] EWCA Civ 1705 Statutes: Value Added Tax Act 1994 4 Jurisdiction: England and Wales VAT Updated: 05 July 2022; Ref: scu.142101

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