FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed. [2016] UKFTT 227 (TC) Bailii England and Wales VAT Updated: 13 January … Continue reading Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016

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 – Repayment claim – Whether submitted within four year time limit under s 80 Value Added Tax Act 1994 – No – Appeal dismissed [2015] UKFTT 613 (TC) Bailii England and Wales VAT Updated: 07 January 2022; Ref: scu.556393

FTTTx VALUE ADDED TAX – transfer of machinery forming part of the assets of a business – transfer taking place as part of a settlement agreement – whether a supply – Para 5 Schedule 4 VAT Act 1994 – appeal dismissed [2015] UKFTT 463 (TC) Bailii England and Wales VAT Updated: 04 January 2022; Ref: … Continue reading Phoenix Optical Technologies Ltd v Revenue and Customs: FTTTx 14 Sep 2015

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

FTTTx VAT – Default Surcharge – reasonable excuse – insufficiency of funds – whether trading conditions and economic climate relevant – Value Added Tax Act 1994, Section 71(1)(a) – No – appeal dismissed [2015] UKFTT 425 (TC) Bailii Value Added Tax Act 1994 71(1)(a) England and Wales VAT Updated: 03 January 2022; Ref: scu.552003

FTTtx Vat – Penalties : Reasonable Excuse – VAT – default surcharge – ss59 and 71, Value Added Tax Act 1994 – reasonable excuse – incorrect advice by a taxpayer’s accountant – incorrect information provided to the taxpayer’s accountant by HMRC over two years earlier – appeal dismissed [2015] UKFTT 379 (TC) Bailii England and … Continue reading Whiston Motor Factors Ltd v Revenue and Customs: FTTTx 6 Aug 2015

FTTTx VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on ‘subsequent’ sale of vouchers – Parties directed to ‘use best endeavours’ to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs (VAT – Supply : Other): FTTTx 31 Jul 2015

FTTTx 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 [2015] UKFTT 297 (TC) Bailii England and Wales VAT Updated: 02 January 2022; Ref: … Continue reading Zinc Group Ltd v Revenue and Customs: FTTTx 23 Jun 2015

Application for judicial review of a decision by the Defendants to require the Claimant to account for value added tax (‘VAT’) for a period of three years under the so-called reverse charge provisions contained in s. 8 of the Value Added Tax Act 1994 in respect of legal services provided in other jurisdictions and paid … Continue reading Medical Protection Society Ltd, Regina (On the Application of) v HM Revenue and Customs: Admn 6 Nov 2009

VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed [2015] UKFTT 209 (TC) Bailii Value Added Tax Act 1994 80(4A) England and Wales VAT Updated: 30 … Continue reading Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015

FTTTx PROCEDURE – Rule 8(2) – Application to strike out Notice of Appeal on mandatory basis – Value Added Tax Act 1994 section 83 – Whether a certain letter constituted an appealable matter – No – Whether Tribunal had jurisdiction in relation to the proceedings- No – Whether Notice of Appeal should be struck out … Continue reading Iqbal v Revenue and Customs (Procedure): FTTTx 13 May 2015

FTTTx (VAT – Registration : Partnerships, of) VAT- cessation of partnership – when had partnership been dissolved – section 45 VAT Act 1994 – had notice been given – effect of supplies made after dissolution [2015] UKFTT 206 (TC) Bailii Value Added Tax Act 1994 45 England and Wales VAT Updated: 30 December 2021; Ref: … Continue reading Lye v The Commissioners for Her Majestys Revenue and Customs: FTTTx 13 May 2015

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) 1994 – Assessments out of time – Appeal allowed [2009] UKFTT 189 (TC) Bailii England and Wales … Continue reading Sophie Holdings Ltd v Revenue and Customs: FTTTx 30 Jul 2009

FTTTx VAT – default surcharges – late submission of Return and payments – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2015] UKFTT 62 (TC) Bailii Value Added Tax Act 1994 59 71 England and Wales VAT Updated: 28 December 2021; Ref: scu.543225

FTTTx VAT – default surcharge – whether reasonable excuse – section 59(7) Value Added Tax Act 1994 -appellant designs and organises manufacture of garments to clothing retailers – financial difficulties caused variously by major customer changing terms of business, and defective product run – appeal allowed in part [2014] UKFTT 1093 (TC) Bailii England and … Continue reading Playful Promises Ltd v Revenue and Customs: FTTTx 12 Dec 2014

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 — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no [2010] UKFTT 472 … Continue reading Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

FTTTx VAT – Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – Proportionality – appeal dismissed [2014] UKFTT 920 (TC) Bailii Value Added Tax Act 1994 59 England and Wales VAT Updated: 21 December 2021; Ref: scu.537265

FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed [2014] … Continue reading Kendricks Planning Ltd v Revenue and Customs: FTTTx 6 Aug 2014

FTTTX VAT – Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – Proportionality – appeal dismissed. [2014] UKFTT 726 (TC) Bailii VAT Updated: 20 December 2021; Ref: scu.535798

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

Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be … Continue reading National Galleries of Scotland v Revenue and Customs: VDT 25 Nov 2005

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

What are the requirements for a ‘claim’ for an amount of overpaid VAT for the purposes of section 80 of the Value Added Tax Act 1994 Lord Justice Floyd [2018] EWCA Civ 1106, [2019] 1 All ER 729, [2018] BVC 24, [2019] 1 WLR 165, [2018] STC 1404, [2018] STI 1112 Bailii Value Added Tax … Continue reading Bratt Autoservices Company Ltd v Hm Revenue and Customs: CA 18 May 2018

FTTTx VAT – Strike out application – Whether Tribunal has jurisdiction in relation to a claim for recovery of VAT under s 33 Value Added Tax Act 1994 – No – Application allowed [2014] UKFTT 517 (TC) Bailii VAT Updated: 05 December 2021; Ref: scu.526885

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

FTTTx VALUE ADDED TAX – default surcharge – section 59 Value Added Tax Act 1994 – whether deferral agreements excluded default surcharges – whether default in period 05/12- whether return sent in one day late so that surcharge liability period extended – whether result disproportionate – appeal dismissed- Brannan TJ [2014] UKFTT 398 (TC) Bailii … Continue reading Crescent of Cambridge Ltd v Revenue and Customs: FTTTx 1 May 2014

VALUE ADDED TAX – supply of replacement box sash windows and supply of draught stripping for windows – installation of energy-saving materials – supplies at reduced rate of VAT – whether single supply or separate supplies so that supply of draught stripping for windows is a supply at reduced rate – if single supply, whether … Continue reading Envoygate (Installations) Ltd and Another v Revenue and Customs: FTTTx 27 Feb 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

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – proportionality – appeal dismissed [2013] UKFTT 620 (TC) Bailii VAT Updated: 25 November 2021; Ref: scu.517720

FTTTx VAT – Default Surcharge – Whether claim under s 80 Value Added Tax Act 1994 made before or after due date – Whether reasonable excuse on facts [2013] UKFTT 597 (TC) Bailii VAT Updated: 25 November 2021; Ref: scu.517701

VAT – appeals against assessment – applications to be relieved of obligation to deposit amounts assessed on ground of hardship – whether First-tier Tribunal erred in dismissing applications – s. 84(3B) Value Added Tax Act 1994 [2014] UKUT 485 (TCC), [2014] BVC 542, [2015] STC 610 Bailii England and Wales VAT Updated: 19 November 2021; … Continue reading Totel Ltd v Revenue and Customs: UTTC 27 Oct 2014

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – mistake – reasonable excuse – proportionality – appeal dismissed [2013] UKFTT 365 (TC) Bailii VAT Updated: 17 November 2021; Ref: scu.513485

FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – reasonable excuse – appeal dismissed [2013] UKFTT 364 (TC) Bailii VAT Updated: 17 November 2021; Ref: scu.513480

FTTTx Value Added Tax -Self Build – s35 Value Added Tax Act 1994 – meaning of ‘separate use’ – Appeal allowed. [2011] UKFTT 372 (TC) Bailii England and Wales VAT Updated: 17 November 2021; Ref: scu.443136

UTTC VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether used or to be used for the purposes of the taxable person’s economic activity – whether direct and immediate link with the taxable person’s business – yes – appeal refused – Council Directive 2006/112, article 168 – VATA … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: UTTC 18 Mar 2016

FTTTx VAT – whether a supply by an unincorporated association to its members is a taxable supply by a taxable person – yes – whether an unincorporated association is distinguishable from its members when making supplies -yes – whether supplies are non-taxable because consumed by members of an unincorporated association in a private capacity – … Continue reading Royal Troon Golf Club v Revenue and Customs: FTTTx 17 Mar 2015

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

FTTTx VAT – Appeal against compulsory registration – Whether transfer as a going concern from taxable person – Yes – Appeal dismissed – section 49 and schedule 1 Value Added Tax Act 1994 . .

FTTTX VAT – input tax – decision by HMRC to refuse repayment by reference to Kittel principle withdrawn – subsequent refusal of major part of repayment claim on grounds of lack of proof of payment – whether on . .

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 – decision on one issue in the appeals (interest) – amounts paid by HMRC to appellants as bad debt relief under section 36 Value Added Tax Act 1994 – whether interest should be paid on such amounts by HMRC from date of entitlement . .

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 – . .

VALUE ADDED TAX – Assessment – Shop fitter and contractor – Whether assessment was made to best judgement – Whether bad debt relief applicable – Sections 73 and 36 VATA 1994 – Appeal dismissed . .

VALUE ADDED TAX – dishonesty – company accepting centrally issued assessments and failing to send in returns, or to correct the assessments – assessments significantly understating true liability- responsibility of directors – VAT Act 1994 s 61 – . .

Value added tax – registration of companies, groups and divisions – consideration of decision by the Commissioners to degroup a company under section 43C of the Value Added Tax Act 1994 – extent of appeal to the tribunal from a degrouping decision . .

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. . .

VAT – section 73 of Value Added Tax Act 1994 – whether assessment to best judgment – whether the quantum of the assessment to be varied – Tribunal’s appellate jurisdiction in relation to quantum under section 83 – Van Boeckel, Rahman and Mithras – . .

Whether HM Treasury is obliged by law to admit The Company of Proprietors of Whitchurch Bridge to the scheme under section 33 of the Value Added Tax Act 1994 which enables certain bodies not registered for VAT to have repaid to them the VAT levied . .

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 – Exempt supplies – supplies by a non-profit making organisation to its members, medical practitioners, in return for membership subscriptions – whether exempt under item 1(c), Gp. 9, Sch 9 VATA 1994 – whether the organisation’s . .

VAT – assessment under s 73 of the Value Added Tax Act 1994 – alleged suppression of cash sales – best judgment assessment – whether assessment displaced by Appellant – yes – assessment set aside and appeal allowed in part . .

Whether HMRC were entitled to raise an assessment under section 73 (2) of the Value Added Tax Act 1994 on Milton Keynes Hospitals NHS Foundation Trust claiming repayment of amounts wrongly refunded to the Trust under section 41 of VATA. . .

VAT – Place of supply – construction of s18(3) of the Value Added Tax Act 1994 in the light of the Principal VAT Directive – whether s18(3) limited to goods warehoused in the UK – no – appeal allowed. . .

The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .