FTTTx VALUE ADDED TAX – Section 3 and Schedule 1 VAT Act 1994 – Failure to register in respect of taxable supplies – co-operation and personal circumstances considered – whether further reduction in penalty is justified – Appeal dismissed. Citations: [2011] UKFTT 22 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 19 May 2022; … Continue reading Brian Mcadam Plunbing and Heating v Revenue and Customs: FTTTx 22 Dec 2010

The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods prior to the election. One issue was whether a lease was one supply or a … Continue reading Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc: CA 9 Oct 2001

Zero Rating; first grant by a person constructing a building intended for use solely for a relevant charitable purpose; whether lease by company established by housing association to obtain funding a supply within section 30 and Schedule 8 Group 5 Item 1(a)(ii) of the Value Added Tax Act 1994; yes Citations: [2006] UKVAT V19906 Links: … Continue reading Ardenglen Developments Ltd v Revenue and Customs: VDT 22 Nov 2006

Interpretation of section 84(10) of the Value Added Tax Act 1994 What is at issue is whether section 84(10) enables the appellant, Metropolitan International Schools Limited, to advance a legitimate expectation claim in the context of appeals to the First-tier Tribunal rather than by way of judicial review. Held: The appeal failed. Section 84(10) of … Continue reading Metropolitan International Schools Ltd v Revenue and Customs: CA 14 Feb 2019

Whether an item was zero-rated for VAT purposes because it was to be used as or as an accessory for medical equipment, was could determined by the intention of the user of the product, and was not settled only be the expectation of the manufacturer. The wording ‘the supply of . . accessories for use.. … Continue reading Royal Midland Counties Home for Disabled People v Commissioners of Customs and Excise: ChD 5 Jul 2001

Company selling cards giving discount provided vateable service – not prepayment. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 6 grp 5 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79724

Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle … Continue reading Sub One Limited T/A Subway v HM Revenue and Customs: UTTC 3 Oct 2012

FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

Value Added Tax Act 1994 sec 84(7B) and Sch 11 para 6A – Directive 2006/112 Art 273 – Direction to keep records – scope of appeal jurisdiction – proportionality – risk of tax loss – appeal allowed [2012] UKFTT 615 (TC) Bailii England and Wales VAT Updated: 23 January 2022; Ref: scu.466201

FTTTx VAT – exemptions – subscriptions to association providing services to members – whether primary purpose of fostering professional expertise of its members – whether objects in the public domain and of philanthropic or civic nature – item 1(c) and item 1(e) Group 9 Schedule 9 Value Added Tax Act 1994 – appeals dismissed [2016] … Continue reading The Association of Graduate Careers Advisory Services v Revenue and Customs (VAT – Exempt Supplies : Professional Bodies): FTTTx 9 Aug 2016

VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses by company exempt – whether courses supplied by eligible body – whether company a college of a university – VATA 1994 Sch 9, Group 6, Item 1, Note (1)(b) – EC … Continue reading SAE Education Ltd v Revenue and Customs: FTTTx 28 Feb 2014

Value Added Tax – zero-rating – VAT Act 1994 Schedule 8 Group 5 Item 2 – whether building intended solely for use by charity otherwise than in course of or furtherance of business – whether business use de minimis. [2011] UKUT 495 (TCC) Bailii England and Wales VAT Updated: 20 January 2022; Ref: scu.462892

VAT – Item 1 of Group 1, Sch 9 Value Added Tax Act 1994 – licence of land – storage facilities – predominant supply. [2011] UKFTT 216 (TC), [2011] STI 1555, [2011] SFTD 551 Bailii England and Wales VAT Updated: 13 January 2022; Ref: scu.442864

FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took … Continue reading Coates v Revenue and Customs: FTTTx 16 Sep 2015

UTTC VALUE ADDED TAX – input tax – DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence – whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 – whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling – no … Continue reading Revenue and Customs v Shields: UTTC 24 Oct 2014

VALUE ADDED TAX – Value Added Tax Act 1994 (VATA) Section 30, Schedule 8, Group 5, Note 22 – DIY Builders Scheme – refund to persons constructing certain dwellings – vehicle turntable – whether ordinarily incorporated test met -No – Appeal dismissed. [2012] UKFTT 347 (TC) Bailii England and Wales VAT Updated: 15 December 2021; … Continue reading Collins v Revenue and Customs: FTTTx 18 May 2012

VALUE ADDED TAX – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing … Continue reading Riverside Housing Association Ltd v Revenue and Customs: VDT 17 Nov 2005

The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax. Rimer, McCombe, Briggs LJJ [2014] EWCA Civ 773 Bailii Value Added Tax Act … Continue reading Sub One Ltd (T/A Subway) v HM Revenue and Customs: CA 10 Jun 2014

Vat – Builders : Do -It-Yourself – VAT refund – Section 35 Value Added Tax Act 1994- whether construction of a building designed as a dwelling – Notes 2, 16 and 18 Group 5 schedule 8 VATA – yes – appeal allowed [2018] UKFTT 737 (TC) Bailii England and Wales VAT Updated: 30 November 2021; … Continue reading Tabb v Revenue and Customs: FTTTx 14 Dec 2018

FTTTx Value Added Tax – Sale of vouchers entitling holders to balloon flights or merchandise, both to be provided by the issuer of the vouchers, up to a cash amount – whether the vouchers were ‘face-value vouchers’ within the meaning of paragraph 1, Schedule 10A VAT Act 1994 – whether the vouchers were ‘single purpose … Continue reading Skyview Ballooning Ltd v Revenue and Customs: FTTTx 23 Dec 2013

FTTTx VAT – Exemption – Provision of services by private addiction therapist not registered or enrolled on register or roll of health professionals included in paragraphs (a) to (d) of Item 1 Group 7 of Schedule 9 Value Added Tax Act 1994 – Whether services supplied are directly supervised by such a health professional – … Continue reading Mj Fenwick Consultancy v Revenue and Customs: FTTTx 22 Oct 2013

FTTTx Value Added Tax – zero-rate – construction of a dwelling – swimming pool – external but connected to dwelling – whether zero-rate applicable to construction of swimming pool – Value Added Tax Act 1994 s. 30, Schedule 8 [2013] UKFTT 632 (TC) Bailii VAT Updated: 26 November 2021; Ref: scu.517721

Value Added Tax Act 1994 (VATA), Schedule 8, Group 5, Note 2. Refund to persons constructing certain dwellings – residential conversion – separate use or disposal of the dwelling was prohibited by the terms of the statutory planning consent at the time the conversion was designed – thus works were not eligible. Appeal dismissed. [2012] … Continue reading Hopkins v Revenue and Customs: FTTTx 19 Apr 2012

When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary … Continue reading Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003

FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014

FTTTx VALUE ADDED TAX; Section 73 Value Added Tax Act 1994: Partnership assessment; repayment claims credibility check: mark-ups on best selling lines not in line with expected outcomes; local convenience stores; unlikely patterns of trading; no adherence to any accepted retail scheme. Appeal dismissed. Gemmell J [2011] UKFTT 728 (TC) Bailii Value Added Tax Act … Continue reading Tufail and Others v Revenue and Customs: FTTTx 11 Nov 2011

VALUE ADDED TAX – zero-rating – food product presented a seed stacked flapjack bar containing seeds, oats and honey – whether properly categorised as cake – no – decision that product should be categorised as confectionary and standard-rated – VAT . .

FTTTx VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be . .

ZERO-RATING – building – annexe or extension – separate dwelling – planning conditions – Value Added Tax Act 1994 Schedule 8 Group 5 Item 2 Notes 2, 16 and 17 – appeal dismissed . .

VALUE ADDED TAX – exempt supplies – supplies by an eligible body of the right of admission to a zoo – one member of Appellant’s Council of Management held a debenture from the Appellant giving the right to repayment and interest which was always . .

The Bournemouth Symphony Orchestra (‘BSO’) did not benefit from an exemption from VAT provided by Article 13A(1)(n) of the Sixth Directive and by the Valued Added Tax Act 1994 Schedule 9 Group 13. The BSO was not ‘managed and administered on an . .

VALUE ADDED TAX – zero-rating -approved alteration to protected building – VAT A 1994 Sch 8 Group 6 items 2 and 3 -material supplied by manufacturer to appellant and installed by separate contractor -item 3 is applicable – zero-rating intractable – . .

VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether . .

Value Added Tax; exemptions; whether lease of refurbished and furnished flats an exempt supply; Value Added Tax Act 1994, Schedule 9 Group 1, Item 1(d), and Note 9. . .

Bad Debt Relief; entitlement to bad debt relief where debt discharged; Value Added Tax Act 1994 section 36. . .

VDT SECURITY ? Company Director’s involvement in previously failed companies – Whether respondents where reasonable in requiring security – Yes – VAT Act 1994 Schedule 11 Paragraph 4 – Appeal dismissed . .

Value Added Tax – VAT recovery by self-builder – how to apply the conditions of Note 2 to Group 5 of Schedule 8 of the VAT Act 1994 where a single dwelling consists of two buildings – Appeal allowed . .

FTTTx Value Added Tax – DIY builders scheme – claim for refund refused – VAT Act 1994 s35, Sch 8 Group 5, Notes (16), (18) – original buildings substantially demolished – front facade and party walls retained – . .