The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
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 . .
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: . .
VAT – section 61 of the Value Added Tax Act 1994 – whether conduct giving rise to a penalty was ‘attributable to the dishonesty’ of the appellant . .
UTTC Excise Duty and Value Added Tax – Alleged release to the home market of duty suspended whisky and vodka despatched from the Appellant’s warehouse – exercise of powers under section 12 Finance Act 1994 – . .
UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT . .
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be . .
FTTtx VAT – DIY residential conversion scheme – conversion of commercial unit comprising two separate buildings into a ‘live/work’ unit – one building converted to residential dwelling – planning permission . .
‘whether supplies of construction services in the course of building a new cricket pavilion to a ‘community amateur sports club’ such as Eynsham Cricket Club qualified for zero-rating for the purposes of value added tax pursuant to Item 2, Group 5, . .
Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ‘removable contents’ – Item 4 of Group 5 of Schedule 8 – meaning of ‘building materials’ – meaning of ‘fitted furniture’ . .
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 – . .
FTTTx VAT – notice of requirement to give security under para 4 of Schedule 11 to the Value Added Tax Act 1994 – appeal dismissed . .
Valued Added Tax – Default surcharge – Return and payment sent ten days late – Director and her husband went on holiday and did not submit Return and payment until after holiday until they checked on sufficient funds – whether reasonable excuse – . .
References: [2016] UKUT 417 (TCC) Links: Bailii Ratio: 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 … Continue reading The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another; UTTC 19 Sep 2016
References: [2013] UKFTT 597 (TC) Links: Bailii Ratio: 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 Last Update: 11-Oct-16 Ref: 517701
References: [2012] UKUT 187 (TCC) Links: Bailii Ratio: UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision … Continue reading Data Select v HM Revenue and Customs; UTTC 1 Jun 2012
References: [2016] UKUT 189 (TCC) Links: Bailii Ratio: 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 … Continue reading Hills and Another v Revenue and Customs; UTTC 25 Apr 2016
References: [2016] UKUT 263 (TCC) Links: Bailii Ratio: 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 … Continue reading Revenue and Customs v Iveco Ltd; UTTC 13 Jun 2016
References: [2016] UKUT 209 (TCC) Links: Bailii Ratio: 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 – … Continue reading Grand Entertainments Company v Revenue and Customs; UTTC 3 May 2016
References: [2014] UKUT 453 (TCC) Links: Bailii UTTC Ratio 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 … Continue reading Revenue and Customs v Shields; UTTC 24 Oct 2014
References: [2013] UKUT 596 (TCC), [2014] BVC 501, [2014] STC 789 Links: Bailii UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – … Continue reading Leeds City Council v HMRC; UTTC 3 Dec 2013
References: [2015] UKUT 167 (TCC) Links: Bailii UTTC Excise Duty and Value Added Tax – Alleged release to the home market of duty suspended whisky and vodka despatched from the Appellant’s warehouse – exercise of powers under section 12 Finance Act 1994 – Appeal dismissed Statutes: Finance Act 1994 12
References: [2013] UKUT 130 (TCC) Links: Bailii UTTC Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption … Continue reading British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs; UTTC 12 Mar 2013
References: [2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73 Links: House of Lords, Bailii Coram: Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe 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 … Continue reading Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003
References: [2011] UKUT 432 (TCC) Links: Bailii 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.
References: [2013] UKUT 594 (TCC) Links: Bailii 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 … Continue reading Finance and Business Training Ltd v HM Revenue and Customs; UTTC 26 Nov 2013
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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
A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had given a wide meaning to the word ‘defective’ in section 5(1) so as … Continue reading Regina v Stanley: CACD 8 Dec 1998
Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment. Citations: Times 15-Jul-1997 Statutes: Value Added Tax Act 1994 72(1) 72(3) Jurisdiction: England and Wales VAT, Criminal Sentencing Updated: 11 October 2022; Ref: scu.86807
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
The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999
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
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
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them. Held: The contract providing cleaning and other services, by a maintenance fund for a block of flats, was a VATable supply by the Trustees who … Continue reading Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: HL 15 Dec 1998
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
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
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
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
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
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 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
Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least twenty passengers and stopped for at least thirty minutes. The issue was to quantify the … Continue reading Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998
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
Liability for VAT was determined at date of supply of services not date of bill. Citations: Times 14-Feb-1996, [1996] STC 581 Statutes: Value Added Tax Act 1983 4 5 Jurisdiction: England and Wales Citing: Appeal from – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994 Time of supply on continuous service … Continue reading B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996
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
Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index