The taxpayer appealed aganst rejection of his objection to an assessment to VAT Judges: Brooke, Chadwick, LJJ, Bodey J Citations: [2002] EWCA Civ 1881, [2003] STC 150 Links: Bailii Statutes: Value Added Tax Regulations 1995, Value Added Tax Act 1994 1 4 73(1) Jurisdiction: England and Wales Citing: Appeal from – Rahman T/A Khayam Restaurant … Continue reading Rahman v Commissioners of Customs and Excise: CA 20 Dec 2002
The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT. Held: Upon earning 150 loyalty points in a quarter, vouchers were given to customers, and there were other schemes. The entire cycle of transactions … Continue reading Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003
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
FTTTx Appeal against HMRC’s decision that the Appellant’s building supplies were standard rated and not zero-rated because at the time the relevant supplies were made the building did not comply with the condition in Note 2(d) to Group 5 of Schedule 8 of the Value Added Tax Act 1994 case dismissed Citations: [2011] UKFTT 150 … Continue reading Abbeytrust Homes Ltd v Revenue and Customs: FTTTx 2 Mar 2011
The appellants were doctors practicing far from a pharmacy. They themselves administered rather than dispensed drugs direct to their clients under the regulation. They appealed a finding that the supplies were exempt supplies, asserting instead that they were zero-rated. The NHS refused to make an allowance against VAT paid on drugs supplied to regulation 20 … Continue reading Doctor Beynon and Partners v Commissioners of Customs and Excise: CA 20 Dec 2002
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
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt. Held: The main building was listed, and the outbuilding was with in the curtilage as defined in the 1990 Act. Works to the outbuilding therefore … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002
The Commissioners appealed an order reinstating the registration of the respondents for VAT. The respondents made largely exempt supplies. They were members of a group of companies, each trading similarly. They had sought an alteration from group registration to individual registrations. Such registrations were voluntary because their vatable turnover would be below the limits. The … Continue reading Commissioners of Customs and Excise v Eastwood Care Homes (Ilkeston) Ltd and Others: ChD 8 Nov 2001
The law under which the Commissioners of Customs and Excise VAT search warrants are exercised is valid. Citations: Times 12-Jun-1997 Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 05 June 2022; Ref: scu.88419
VALUE ADDED TAX – preliminary issues hearing -VAT grouping rules -interpretation of ‘established’ and ‘fixed establishment’ in section 43A Value Added Tax Act 1994 – relevance of any failure to consult VAT Committee – measures which are permissible to prevent tax evasion or avoidance – relevance and interpretation of section 84(4D) VATA Citations: [2022] UKUT … Continue reading HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs: UTTC 15 Feb 2022
The unincorporated association employed staff to provide services to its members. The cost was paid from subscriptions. Held: The provision of these services was chargeable to VAT, and the subscriptions were accordingly liable to VAT. Provisions within the constitution that such services were supplied by the association as agent for the members, were insufficient to … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: HL 4 Apr 2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001
VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport Citations: [2018] UKUT 191 (TCC), [2018] STC … Continue reading Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018
UTTC VALUE ADDED TAX – Zero-rating – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4. Citations: [2011] UKUT 432 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 June 2022; Ref: scu.449957
Appeal against finding of underdeclaration of turnover. Judges: Lewson J Citations: [2006] EWHC 1262 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 73 Jurisdiction: England and Wales VAT Updated: 02 June 2022; Ref: scu.242412
The applicant claimed that proceedings under which he had been accused of fraud in dishonestly evading VAT liability were in reality criminal proceedings and that the minimum standards of a fair trial applied. Held: The characterisation under the rules of such proceedings as civil was a starting point only. The fact that no sanction of … Continue reading Han and Yau t/a Murdishaw Supper Bar, and Others v Commissioners of Customs and Excise: CA 3 Jul 2001
Delayed VAT repayment by Customs and Excise – challenge to statutory rate payable Judges: Mr Justice Lindsay Citations: [2004] EWHC 2923 (Admin) Links: Bailii Statutes: Value Added Tax Act 1994 78 Jurisdiction: England and Wales VAT Updated: 31 May 2022; Ref: scu.220298
The taxpayer appealed a decision of the VAT tribunal. The taxpayer entered into contracts with its members to provide services, including funeral services. Part of the payments was agreed to be in respect of exempt services, but the charge included an element for administration. The taxpayer asserted that they were not dissociable. Held: The only … Continue reading Co-Operative Wholesale Society Limited v Commissioners of Customs and Excise: CA 26 Jul 2000
A language school which sought to teach English was correct to include as part of that exempt supply, the cost of accommodation and catering. Transport to and from the airport and photographs necessary for the course were also exempt, being closely related to the course. Where however, the supplies were so combined as a mere … Continue reading Commissioners of Customs and Excise v Pilgrims Language Courses Limited: CA 23 Jul 1999
VAT – DIY BUILDERS SCHEME – Appellant constructed a bungalow at the rear of her home for use as self-contained accommodation for her elderly mother – planning permission prohibited the separate use and independent disposal of the bungalow – the bungalow did not meet the requirement of a building designed as a dwelling (Note 2 … Continue reading Milligan v Revenue and Customs: VDT 2 Sep 2005
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig. Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be told in advance of any transitional arrangements that would enable them to submit late accrued claims … Continue reading Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008
Work supplied to a charity for advertising may be zero-rated if for publication. Citations: Times 20-Dec-1996, [1996] EWHC Admin 295 Links: Bailii Statutes: Value Added Tax Act 1994 Sc8Gr15It8 VAT, Charity Updated: 25 May 2022; Ref: scu.136843
The commissioners sought to charge VAT on subscriptions paid to an association who provided centralised support services to its members. It claimed that the fees were provided as agents for its members, and so were exempt. Citations: [1996] EWHC Admin 129 Links: Bailii Statutes: Value Added Tax Act 1994 4(1) 94(2)(a) VAT Updated: 25 May … Continue reading Eastbourne Town Radio Cars Association v Commissioners for Customs and Excise: Admn 18 Oct 1996
FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act 1994, s. 83G(1) and (6) – Application allowed in part Citations: [2014] UKFTT 549 (TC) Links: Bailii Jurisdiction: England and Wales Citing: See Also – Romasave Property Services Ltd v Revenue and Customs FTTTx 26-Apr-2013 FTTTx VAT – application … Continue reading Romasave (Property Services) Ltd v Revenue and Customs: FTTTx 3 Jun 2014
FTTTx VAT – application for permission to make late appeal – permission refused Citations: [2013] UKFTT 267 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – Romasave (Property Services) Ltd v Revenue and Customs FTTTx 3-Jun-2014 FTTTx VAT – Application for permission to appeal out of time – Value Added Tax Act … Continue reading Romasave Property Services Ltd v Revenue and Customs: FTTTx 26 Apr 2013
The local authority had reclaimed input tax against invoices it received from builders. They were disallowed because the building constructed was an exempt supply. Although the section allowed the authority to set off VAT against invoices for supplies not made for any business of the taxpayer. The arrangements suggested that they had acted on terms … Continue reading West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001
A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment. Citations: Times 28-Dec-1998, Gazette 10-Feb-1999 Statutes: Value Added Tax Act 1994 73(1) VAT Updated: … Continue reading Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999
Where a company was delivering goods to its customers by sending them via the Royal Mail passing on to the customer only the direct cost charged to it by Royal Mail, there was no obligation to levy VAT on that charge. The items delivered were postal packets, and the arrangement was in effect that the … Continue reading Commissioners of Customs and Excise v Plantiflor Ltd: CA 3 Feb 2000
FTTTx VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed Citations: [2013] UKFTT … Continue reading Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013
The taxpayers prepared clothing which was designed for children in that it followed the typical shapes of children. The Commissioners disallowed the exemption from VAT on the basis of the application of their simple rule which divided clothing according to the height of the intended wearer. Held: The approach of the Commissioners and of the … Continue reading H and M Hennes Ltd v Customs and Excise: ChD 22 Apr 2005
VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of legitimate expectation Citations: [2014] UKFTT … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs: FTTTx 29 Jan 2014
Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012
Minibus for wheelchairs adaptable for normal seats remained zero-rated. Citations: Times 19-Mar-1997, Times 04-Mar-1997 Statutes: Value Added Tax Act 1994 Sch 8 Grp 15 VAT Updated: 15 May 2022; Ref: scu.79387
‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’ Judges: … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001
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
The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers. Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait petroleum persuasive. Judges: Sir Andrew Park Citations: Times 08-Dec-2006 Statutes: Value Added Tax Act 1994 2 19 … Continue reading Total UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006
Income Tax, Vat and Penalties – Discovery Assessment and Closure Notice – ss 28 and 29 and 34 of Taxes Management Act 1970 – capital allowances and revenue expenditure and loss relief claims – expenditure to construct a sports complex and house renovation – whether there was a ‘trade’ being carried on for income tax … Continue reading Wildin v Revenue and Customs: FTTTx 3 Feb 2022
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
VDT DEFAULT SURCHARGE – Reasonable excuse – Application to Commissioners to stagger accounting periods – Letter of approval warned that return form may be issued under old regime – Meaning of letter not clear – Whether reasonable excuse – Appeal allowed – VATA 1994 s 59 Judges: Angus Nicol (Chairman), Miss A West Fca Citations: … Continue reading Accounting Alliance Ltd v The Commissioners of Customs And Excise: VDT 14 Feb 2001
The court described the existing practice for a tribunal to look at a challenge to an assessment to VAT which was that the Tribunal should adopt a ‘two stage approach’: ‘ the practice is to consider these cases in two stages: (1) consideration whether the assessment was made according to the ‘best judgment of the … Continue reading Rahman T/A Khayam Restaurant v Commissioner of Customs and Excise: Admn 11 Jun 1998
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
Tenants of long lease where the landlord had elected to charge VAT, decided to seek sub-tenants. They delayed election themselves in order to assist such sub-tenants, but eventually waved their exemption and sought to reclaim the VAT paid to their own landlords. The commissioners objected. The deduction system was fundamental, and intended to relieve businesses … Continue reading Royal and Sun Alliance Insurance Group plc v Commissioners of Customs and Excise: ChD 12 Oct 2000
The commissioners had no power to impose time limits on retrospective refund claims. Judges: Keene J Citations: Times 10-Dec-1996, [1996] STC 1500 Statutes: Bill of Rights 1688, Value Added Tax Act 1994 80 Jurisdiction: England and Wales Citing: Appeal from – Regina v Commissioners of Customs and Excise ex parte Kay and Co, Association of … Continue reading Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar: CA 10 Dec 1996
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). Held: The taxpayer’s appeal failed. The limit of one year imposed upon … Continue reading Pegasus Birds Ltd v Commissioners of Customs and Excise: CA 10 Feb 2000
VAT applied to ‘deemed’ supplies even though these had been made through an intermediate finance company. On a simultaneous supply to an agent and a principal, agent’s tax to be in same period. Citations: Times 27-Feb-1995, Ind Summary 10-Apr-1995 Statutes: Value Added Tax Act 1994 47(3) Jurisdiction: England and Wales VAT Updated: 10 April 2022; … Continue reading Wirral Metropolitan Borough Council v Commissioners of Customs and Excise: QBD 27 Feb 1995
VAT reclaim on drinks for entertainment of studio audience for TV show were not business entertainment and allowable. Citations: Times 30-Jun-1997 Statutes: Value Added Tax Act 1994 25(2) VAT Updated: 09 April 2022; Ref: scu.86421
VAT inspectors applying for document production orders should do so on notice. Citations: Times 17-Feb-1996 Statutes: Value Added Tax Act 1994 Sch II Para II VAT Updated: 09 April 2022; Ref: scu.86384
For VAT purposes, as opposed to other forms of taxation, educational purposes meant education within a more formal class or lesson type structure. A zoo, open to the public but employing education officers to assist with education of visitors was not exempt from charging VAT upon its entrance fees. The education offered did not come … Continue reading North of England Zoological Society v Commissioners of Customs and Excise: QBD 20 Oct 1999
Reclaims of overpaid VAT are governed by our domestic legislation, and not by European VAT law. Zero-rate is not a tax set under European law. Limitations on reclaims are therefore properly set by our national legislation. Unjust enrichment explored. Citations: Times 19-Jan-1999 Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and Wales VAT, European … Continue reading Marks and Spencer Plc v Commissioners of Customs and Excise: QBD 19 Jan 1999
The ‘Local Community’ exemption applied to a village hall despite there being sales from the hall from time to time. Citations: Gazette 03-Apr-1997, Times 28-Mar-1997 Statutes: Value Added Tax Act 1994 Sch 8 Grp5 4(b) Jurisdiction: England and Wales VAT Updated: 09 April 2022; Ref: scu.82644
The regulation of professional practices is not an economic activity – no VAT. Citations: Times 15-Feb-1996 Statutes: Value Added Tax Act 1994 4(1) Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.82381
Cost of rebuilding may be apportioned according to intended business use. Citations: Ind Summary 19-Jun-1995 Statutes: Value Added Tax Act 1994 33(1) Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.81240
The VAT tribunal may assess whether the Commissioner had acted on the basis of his best judgment. Evans LJ discussed appeals on fact disguised as appeals on law: ‘There is a well-recognised need for caution in permitting challenges to findings of fact on the ground that they raise this kind of question of law. That … Continue reading Georgiou and Another v Commissioners of Customs and Excise: QBD 19 Oct 1995
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
The repair of a roof of a listed building was not an alteration despite small changes in appearance. Citations: Ind Summary 03-Jul-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 6 item 2 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79745
Medicines provided by hospitals from own stocks and prostheses are exempt supplies. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 12 1 and 2 Jurisdiction: England and Wales Citing: See Also – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997 In determining whether what … Continue reading Customs and Excise Commissioners v Wellington Private Hospital Ltd and Others: QBD 30 May 1995
Receivership did not prevent recovery from Customs and Excise of excess VAT paid in error. Citations: Ind Summary 30-Oct-1995 Statutes: Value Added Tax Act 1994 80 Jurisdiction: Scotland VAT Updated: 08 April 2022; Ref: scu.79735
The supply of windows and other building items which were made to measure for protected buildings was a supply of goods and services and so was not zero-rated. Citations: Ind Summary 03-Jul-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 6 item 2 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79725
Goods supplied to disabled charity rated according to medical/non medical use. Citations: Ind Summary 01-May-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 18 -5 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79722
VAT on advance ticket sale payable on receipt, not at time of performance. Citations: Ind Summary 03-Apr-1995 Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79741
Diaries and address books are now standard rated for VAT purposes. Citations: Ind Summary 13-Feb-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 3 item 1 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79721
Construction of housing for a swimming pool connected to a listed building by walkway was zero rated. Citations: Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1994 Sch 8 grp 7-1 Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79718
A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal to hear the evidence and to ascertain from the whole … Continue reading Commissioners of Customs and Excise v Reed Personnel Services Ltd: QBD 13 Apr 1995
Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles. Citations: Times 13-Apr-1995, Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1 Jurisdiction: England and Wales … Continue reading Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003
VAT – Zero-Rating : Exports – section 30(6), Value Added Tax Act 1994 – VAT Notice 703 – evidence of export – whether or not the totality of evidence fulfilled the requirements – no – appeal dismissed Citations: [2017] UKFTT 63 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 April 2022; Ref: scu.605753
Vat – Zero-Rating : Food, Etc – VALUE ADDED TAX – whether bicarbonate of soda sold as baking ingredient is ‘food of a kind used for human consumption’ and so zero-rated for VAT purposes – section 30(2) and item 1 Group 1 Schedule 8 Value Added Tax Act 1994 – appeals allowed Citations: [2018] UKFTT … Continue reading Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018
Vat : Interpretation of Value Added Tax Act 1994 Citations: [2017] UKUT 410 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 01 April 2022; Ref: scu.599434
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether Christmas and New Year closure of business and family bereavement amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 305 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442998
FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether insufficiency of funds to pay tax amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 274 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 March 2022; Ref: scu.442995
FTTTx VAT – Strike out application – Penalty imposed following withdrawal of appeal by appellant – Effect of s 85 Value Added Tax Act 1994 on withdrawal of appeal – Whether appellant estopped from appealing against penalty on the same grounds as it raised in withdrawn appeal and/or whether an abuse of process to do … Continue reading Meridian Defence and Security Ltd v Revenue and Customs: FTTTx 25 Mar 2014
VAT – zero rating – modification or conversion of aircraft – supply of airborne surveillance and control system – additional role for existing aircraft – use of role-fit kits – whether modification or conversion – jurisdiction of Tribunal to reach decision on basis other than one put forward by parties – unusual importance of burden … Continue reading Lockheed Martin UK Limited v Revenue and Customs (VAT – Zero Rating – Modification or Conversion of Aircraft): FTTTx 7 Dec 2021
FTTTx (Vat – Supply : Other) VALUE ADDED TAX – Assessments to VAT and HMRC ruling – Discounts paid by Brewers to a company in respect of its own and other publicans’ aggregation of their purchases of beverages – Aggregation used to obtain discounts not disclosed to other publicans – whether a supply by the … Continue reading Redwood Birkhill Ltd v Revenue and Customs: FTTTx 17 Mar 2017
VALUE ADDED TAX – Whether supplies of insulated panels for conservatory roofs fall within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 – no – appeal dismissed Citations: [2021] UKUT 290 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 March 2022; Ref: scu.671212
Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether absence of administrative assistant and upgrading of computer amounted to a reasonable excuse – Appeal dismissed. Citations: [2011] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 March 2022; Ref: scu.442973
VAT – Administration : Accounting and Payment – default surcharge – can VAT credit under s 80 Value Added Tax Act 1994 be set against VAT for earlier periods which has already been paid – no – is a mistaken overpayment of VAT a reasonable excuse for late payment of VAT in respect of a … Continue reading K D Media Publishing Ltd v Revenue and Customs: FTTTx 22 Aug 2018
A taxpayer acting upon misleading advice from a customs official which led to an overpayment of VAT, the taxpayer was entitled to the repayment together with interest on the overpaid sum. That advice was incomplete rather than erroneous as such did not decide the issue. Citations: Times 17-Jun-1999 Statutes: Value Added Tax Act 1994 78(1)(a) … Continue reading Mathieson v Commissioners of Customs and Excise: OHCS 17 Jun 1999
(Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharge – Section 59 Value Added Tax Act 1994 – whether there was a reasonable excuse for the default – no – whether the penalty was disproportionate to the default – no – appeal dismissed Citations: [2017] UKFTT 207 (TC) Links: Bailii Statutes: Value … Continue reading Right International Ltd v Revenue and Customs: FTTTx 21 Feb 2017
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
Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007 Citations: [2020] UKFTT 221 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 January 2022; Ref: scu.651603
FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 … Continue reading Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016
Judges: Arden, Rimer LJJ, Ryder J Citations: [2011] EWCA Civ 1607, [2012] BVC 1, [2012] STI 34 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.450113
FTTTx VALUE ADDED TAX- supply of photo-books at the visitor attractions – whether supply of goods or services – if supply of goods, whether a supply of photographs or of photo-books – whether photo-books were ‘books or booklets’ within Item 1 of Group 3 of Schedule 8 Value Added Tax Act 1994- appeal allowed Citations: … Continue reading Magic Memories Ltd v Revenue and Customs: FTTTx 6 Dec 2013
FTTTx VAT- Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – proportionality – appeal dismissed. Citations: [2013] UKFTT 744 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.519621
The House asked whether the personal administration of a drug such as a vaccine by an NHS doctor to a patient is a taxable supply for the purposes of value added tax. The provision of medical care in the exercise of the medical and paramedical professions should be exempt from VAT, but the supply of … Continue reading Beynon and Partners v Customs and Excise: HL 25 Nov 2004
FTTTx Vat – Zero-Rating : Transport – transport of passengers – whether supply of yacht and skipper related to the transport of passengers within item 4(a) of Group 8, Schedule 8 Value Added Tax Act 1994 – yes [2016] UKFTT 684 (TC) Bailii England and Wales VAT Updated: 24 January 2022; Ref: scu.570574
FTTTx Vat – Assessments : Other – option to tax – apportionment – disused public house and flat – Schedule 10 to the Value Added Tax Act 1994 – Notice 700/57 – appeal against an apportionment of 90% to commercial and 10% to residential – appeal allowed – substitute apportionment of two thirds commercial and … Continue reading Matthews and Another v Revenue and Customs: FTTTx 18 Oct 2016
UTTC Value Added Tax – supplies of commercial waste collection services by Local Authorities – section 45(1)(b) Environmental Protection Act 2009 and section 41A Value Added Tax Act 1994 – whether supplies within VAT – judicial review of HMRC failure to collect VAT on supplies – preliminary issue – supplies within section 45(1)(b) not taxable … Continue reading The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another: UTTC 19 Sep 2016
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
The student Union supplied soft drinks to students. They claimed this was closely associated with education and that activity was therefore exempt from VAT. The Union appealed a decision against them. Held: The University charter did not provide for the Union to be part of its purpose. Though the Union was set up by the … Continue reading University of Leicester Students Union v Commissioners of Customs and Excise: CA 21 Dec 2001
Appeal by the Commissioners against a decision of the VAT and Duties Tribunal concluding that the School of Finance and Management (London) Ltd was eligible for exemption as a college of a university under Note 1 to Group 6 of Schedule 9 of the Value Added Tax Act 1994. Held: The tribunal found that SFM’s … Continue reading Customs and Excise v School of Finance and Management (London) Ltd: ChD 30 Nov 2001
Whether College properly part of University The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which trades around the world under the … Continue reading SAE Education Ltd v Revenue and Customs: SC 20 Mar 2019
Application for leave to appeal [2014] EWCA Civ 1412 Bailii England and Wales Citing: At FTTTx – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012 Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014
Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body [2012] UKFTT 382 (TC) Bailii England and Wales Cited by: Appeal from – Finance and Business Training Ltd … Continue reading Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012
The court was asked ‘Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?’ The FTT decided it was not. Although it supplied a university education, FBT also had to show … Continue reading Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016
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
VALUE ADDED TAX – release of an option to acquire land – whether an exempt or taxable supply – Group 1 Schedule 9 Value Added Tax Act 1994 – Articles 14 and 135 (1) VAT Directive 2006 [2020] UKFTT 220 (TC) Bailii England and Wales VAT Updated: 22 January 2022; Ref: scu.651602
UTTC VALUE ADDED TAX – exempt supplies – education – PVD arts 131-133 – Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 – whether education provided by ‘eligible body’ – whether respondent a college of a university – tests to be applied – role of the Upper Tribunal – appeal … Continue reading Revenue and Customs v SAE Education Ltd: UTTC 25 Apr 2016
