UTTC Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed

[2016] UKUT 340 (TCC)
Bailii
England and Wales

VAT

Updated: 24 January 2022; Ref: scu.570406

EAT (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Sixth Directive – Article 28cA)(a) and (d) – Transfer of goods within the European Union – Right to an exemption – Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination – No specific evidence of tax evasion – Refusal to grant the exemption – Whether permissible

ECLI:EU:C:2016:791, [2016] EUECJ C-24/15
Bailii
European

VAT

Updated: 24 January 2022; Ref: scu.570376

FTTTx Vat – Invoices : Contents – whether they complied with the requirements of regulations 13 and 14 of the VAT Regulations 1995 as valid VAT invoices – held, no – whether the decision not to allow deduction as input tax for the VAT stated on (some of) them on the basis of alternative evidence in accordance with regulation 29 of the VAT Regulations 1995 was reasonable – held, no – the decision maker had not considered adequately or at all certain relevant evidence before her – appeal allowed in part and a fresh decision on whether to allow input tax deduction on the basis of alternative evidence directed to be made – appeal allowed in part and dismissed in part

[2016] UKFTT 651 (TC)
Bailii
England and Wales

VAT

Updated: 24 January 2022; Ref: scu.570099

FTTTx Vat – Zero-Rating : Food, Etc – supply in the course of catering – meals on wheels – appeal dismissed

[2016] UKFTT 676 (TC)
Bailii
England and Wales

VAT

Updated: 24 January 2022; Ref: scu.570101

FTTTx Vat – Penalties : Default Surcharge – whether default – yes – whether reasonable excuse – no – appeal dismissed

[2016] UKFTT 675 (TC)
Bailii
England and Wales

VAT

Updated: 24 January 2022; Ref: scu.570102

Appeal by the Commissioners from a decision of the VAT Tribunal in an appeal whereby the Tribunal allowed an appeal by the respondents, Trustees of the R and R Pension Fund, against a decision of the Commissioners contained in two letters the decisions being that the provisions of the Capital Goods Scheme, set out in Regulation 37 of the VAT (General) Regulations 1985, as well as the provisions at paragraph 3(9) of Schedule 10 to the VAT Act 1994, both apply to the respondents’ input tax apportionment.

Buxton J
[1996] EWHC 385 (Ch), [1996] STC 889
Bailii
England and Wales

VAT

Updated: 23 January 2022; Ref: scu.569416

(Advocate General’s Opinion) VAT – Special scheme for travel agents

Sharpston AG
ECLI:EU:C:2013:380, [2013] EUECJ C-309/11 – O
Bailii
European

VAT

Updated: 22 January 2022; Ref: scu.569025

FTTTx VAT – PENALTIES – default surcharge – defaults due to Appellant’s former partner – failure of Respondents to alert Appellant to defaults – whether reasonable excuse – sections 59(7) and 71(1)(b) VATA94 VAT Act 1994 – appeal dismissed

[2016] UKFTT 531 (TC)
Bailii
England and Wales

VAT

Updated: 21 January 2022; Ref: scu.567980

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 allowed see: [2014] UKFTT 218 (TC)

[2016] UKUT 193 (TCC)
Bailii
England and Wales
Citing:
Appeal from – SAE Education Ltd v Revenue and Customs FTTTx 28-Feb-2014
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 . .

Cited by:
Appeal from – SAE Education Ltd v Revenue and Customs CA 28-Jul-2017
. .
At UTTTx – SAE Education Ltd v Revenue and Customs SC 20-Mar-2019
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 . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 January 2022; Ref: scu.567348

Patten, Black, Sales LJJ
[2017] EWCA Civ 1116, [2017] BVC 37, [2017] STC 2166
Bailii
England and Wales
Citing:
At FTTTx – SAE Education Ltd v Revenue and Customs FTTTx 28-Feb-2014
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 . .
Appeal from – Revenue and Customs v SAE Education Ltd UTTC 25-Apr-2016
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 . .

Cited by:
Appeal from – SAE Education Ltd v Revenue and Customs SC 20-Mar-2019
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 . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 January 2022; Ref: scu.591684

(Vat – Penalties : Reasonable Excuse)

[2016] UKFTT 507 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567958

FTTTX VAT – input tax – right to deduct – MTIC fraud alleged – Mobilx guidelines – contra-traders – standard of proof – particularity of fraud needed – appeal dismissed

[2010] UKFTT 620 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567603

FTTTx VALUE ADDED TAX – Refund of VAT to persons constructing certain buildings (DIY Scheme) – Section 35 VATA – whether VAT charged on certain services eligible for refund – held not because the scheme relates only to VAT chargeable on certain goods – also the claim related in part to an amount charged as VAT where VAT was not chargeable – whether VAT charged on roller blinds incorporated into the building was eligible for refund as ‘building materials’ – the applicable definition of ‘building materials’ in Note 22, Group 5, Schedule 8, VATA considered – held the roller blinds were ‘building materials’ within that definition – appeal allowed in part

[2010] UKFTT 634 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567595

FTTTx SUPPLY – sponsorship of Formula One drivers — whether of sporting services or advertising services – predominantly sporting services – appeal dismissed

[2010] UKFTT 607 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567581

FTTTx VAT – cashback subject to conditions relating to taking out and maintaining a specified loan – whether cashback a discount or rebate of price for home improvement supplies – whether taxable amount for those supplies reduced – art 11(C)(1), Sixth Directive
Procedure – costs – ‘current proceedings’ – Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7(3) – whether rule 29, Value Added Tax Tribunals Rules 1986 should be applied

[2010] UKFTT 621 (TC), [2011] SFTD 217, [2011] STI 349
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567588

VALUE ADDED TAX – decision not to stay appeal pending the resolution of a criminal matter involving the representative of the Appellant
VALUE ADDED TAX – whether supplies made to customers outside the member States were eligible to be zero-rated under section 30(6) VATA – whether the applicable conditions having the force of law in Notice 703 relating to exports were satisfied – held they were not because evidence of export obtained within the specified 3-month time limit was lacking in the required particularity – evidence of export with greater particularity obtained after the 3-month time limit did not satisfy the conditions – further HMRC reasonably refused to accept that the evidence produced related to the supplies of goods for export referred to by reason of demonstrated discrepancies in the evidence – Appeal dismissed

[2010] UKFTT 632 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567601

FTTTx VALUE ADDED TAX – default surcharge – whether reasonable excuse

[2010] UKFTT 627 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567586

FTTTx Value Added Tax – ‘Self-builder’s’ claim to recover VAT in respect of building costs of a new dwelling-house – whether requirement to leave two walls of previous building standing were a condition of the planning consent – whether the location of the new building constituted a ‘corner site’ – Appeal dismissed

[2010] UKFTT 633 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567598

FTTTx VALUE ADDED TAX – whether supplies made to customers outside the member States were eligible to be zero-rated under section 30(6) VATA – whether the applicable conditions having the force of law in Notice 703 relating to exports were satisfied – held they were in relation to supplies of goods made under two of the invoices in dispute – held they were not in relation to the other 8 invoices because HMRC had reasonably decided either that no evidence of export was obtained or that the evidence of export obtained did not clearly identify the export destination and/or the mode of transport and route of the export movement as required by paragraph 6.5 of Notice 703 – Appeal allowed in part

[2010] UKFTT 631 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567585

FTTTx Appeal -Supervisory jurisdiction of first tier Tribunal – Whether assessment correct given information available – Yes – Whether Appellant discharged burden of proof – No – Appeal dismissed and Assessments upheld

[2010] UKFTT 622 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567593

FTTTX VAT – Default Surcharge s 59 VATA – Reasonable Excuse? No, on the facts – Appeal dismissed

[2010] UKFTT 637 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567599

FTTTx Assessment – best judgment – unexplained receipts – assessment based on analysis of bank statements – assessment reduced following explanations from book keeper – whether best judgment – yes – whether excessive – no – VATA 1194 s73(1)

[2010] UKFTT 590 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567573

VAT penalty – inaccurate final VAT return – appeal dismissed

[2010] UKFTT 578 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567562

FTTTx REPAYMENT OF VAT – taxi firm sole proprietor retention of monies by HMRC for three tax returns to offset tax due under assessments. – previous decision not dealing with issue although dismissing appeal against assessments – Upper Tier Tribunal on application to appeal referring issue on retention back to First Tier Tribunal for determination – question of whether the First Tier Tribunal could review its decision a second time – no – outstanding appeal against retention dismissed – VATA 1994 sections 73(1) and 81(3) and Tribunals, Courts and Enforcement Act 2007 section 9(10)

[2010] UKFTT 559 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567557

FTTTx VAT- company failed to make tax returns – liquidated owing andpound;223,503.84 – appellant sole director held responsible for failure under section 61 Value Added Tax Act 1994 – penalty of andpound;92,852.25 against director – penalty properly imposed- appeal dismissed.

[2010] UKFTT 616 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567559

VAT – input tax – MTIC fraud – did the trader know or should it have known of fraud?

[2010] UKFTT 605 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567542

FTTTx EXEMPTION – estate agent finding purchaser for units in a Jersey property unit trust to which a property had been transferred to avoid stamp duty land tax – whether exempt intermediary services in relation to the transfer of the units within Item 5, Group 5, Sch 9, VAT Act 1994 – yes – appeal allowed

[2010] UKFTT 606 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567553

FTTTx VAT – late payment – reasonable excuse – held: no reasonable excuse

[2010] UKFTT 563 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567540

FTTTx VAT – assessment to tax – whether assessments to best judgment – yes – appeal dismissed

[2010] UKFTT 613 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567535

FTTTx Value Added Tax – Supply of services – Loft conversions – Whether taxpayer agent – Whether supply of loft conversion – Construction of contract – Appeal dismissed

[2010] UKFTT 581 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567526

Appeal against a penalty imposed under Schedule 24 of the Finance Act 2007 for an error found in the Appellant’s VAT return which HMRC classed as careless under Schedule 24 paragraph 3(1)(a)

[2010] UKFTT 583 (TC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567530

FTTTX Vat – Penalties

[2016] UKFTT 370 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.565176

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours.
Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to be reclaimable as input tax, it must be ‘VAT on the supply to [Airtours] of any goods or services’ . Whether there had been a supply of services by PwC to Airtours gave rise to two principal questions: whether PwC agreed, under the terms of the Contract, to supply services, and in particular to provide the Report. HMRC accepted that, if the answer to that question was yes, the appeal must be allowed. PwC’s commitment to provide the services described in the Contract was a contractual commitment to the ‘Engaging Institutions’, and not to Airtours, for the following reasons: (i) the Letter is addressed ‘To the Engaging Institutions’, and not to Airtours; (ii) paragraph 1 of the Letter provides that the Institutions had retained PwC; there is no suggestion that Airtours had done so; (iii) paragraph 4 of the Letter provides that any reports are ‘for the sole use of [those] institutions’ (iv) paragraph 8 of the Letter states that the Report is to be provided to the Institutions and Airtours is only to be provided with a copy, which can be redacted; (v) paragraphs 9 and 10 of the Letter recognise a duty of care on the part of PwC to the Institutions, but does not acknowledge one to Airtours; further, paragraph 11 excludes any duty of care or liability to ‘any other party’. While Airtours did countersign the Letter, it had to do so in order to be bound by certain provisions, such as those relating to the payment of PwC’s fees. The fact that Airtours, rather than the Institutions, was to pay PwC for the services, can be fairly said to raise a prima facie expectation that PwC would owe a duty to Airtours to provide those services. However, the Institutions wanted the services; there is no indication Airtours would have still paid for those services had that not been the
case. The same can be said of Airtours’ argument that its interest in having a report produced for the Institutions indicates there was a supply of services to it.
Where the person who pays the supplier is not entitled under the contractual document to receive any services from the supplier, then, unless the documentation does not reflect the economic reality, the payer has no right to reclaim by way of input tax the VAT in respect of the payment to the supplier.
Lord Neuberger held: ‘In the end, we are concerned with the interpretation of a document, and it is well established that that is a matter of law, not fact, in the courts of all parts of the United Kingdom. Of course, where there are relevant findings of primary fact (or even, at least in some cases, of secondary fact) relevant to interpretation, a Tribunal’s finding will deserve particular respect, but that does not arise in this case. . . ‘

Lord Neuberger, President, Lord Mance, Lord Clarke, Lord Carnwath, Lord Hodge
[2016] UKSC 21, [2016] 4 WLR 87, [2016] STI 1529, [2016] 4 All ER 1, [2016] BVC 17, [2016] STC 1509, UKSC 2014/0215
Bailii, Bailii Summary, SC, SC Summary
Value Added Tax Act 1994 24 25 26
England and Wales
Citing:
At FTTTx – Airtours Holiday Transport Ltd v Revenue and Customs FTTTx 2-Oct-2009
VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed.
All that was required to establish its case was that it had ‘obtained anything at all that was used for the purpose of his business’ and ‘a supply of a . .
At UTTC – HM Revenue and Customs v Airtours Holidays Transport Ltd UTTC 8-Nov-2010
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the . .
AT CA – Airtours Holidays Transport Ltd v Revenue and Customs CA 24-Jul-2014
The Court was asked whether Airtours was entitled to recover (as input tax) value added tax charged by PricewaterhouseCoopers LLP in respect of certain services provided by PwC and for which the appellant paid. The issue turned upon whether, for VAT . .
Cited – Marks and Spencer Plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd and Another SC 2-Dec-2015
The Court considered whether, on exercising a break clause in a lease, the tenant was entitled to recover rent paid in advance.
Held: The appeal failed. The Court of Appeal had imposed what was established law. The test for whether a clause . .
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Cited – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 13-Mar-2013
The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service . .
Cited – WHA Ltd and Another v Revenue and Customs SC 1-May-2013
The Court was asked as to the effectiveness of a scheme, known as Project C, designed to minimise the overall liability to VAT of a group of companies involved in motor breakdown insurance.
Held: The court dismissed WHA’s appeal. There had . .
Cited – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Cited – Tolsma v Inspecteur De Omzebelasting Leeuwarden ECJ 29-Mar-1994
An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.
A supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Council Directive (77/388) . .
Cited – Primback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
Cited – Loyalty Management UK (Taxation) ECJ 7-Oct-2010
ECJ Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by the operator of . .
Cited – Primback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
Cited – Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats ECJ 5-Feb-1981
(The Dutch Potato case) A farmers’ cooperative owned a refrigerated potato store. During 1975 and 1976 it came to be unnecessary, because it was planning to sell the store, to levy the usual storage charges on its members. Dutch tax officials . .
Cited – Staatssecretaris Van Financien v Hong Kong Trade Development Council. ECJ 1-Apr-1982
Refund of value added tax. . .
Cited – Apple and Pear Development Council v Commissioners of Customs and Excise ECJ 8-Mar-1988
Consideration means ‘everything received in return for the supply of services or the provision of services’. . .
Cited – Finanzamt Frankfurt am Main V-Hochst v Deutsche Bank AG ECJ 19-Jul-2012
Directive 2006/112/EC – Article 56(1)(e) – Article 135(1)(f) and (g) – Exemption for transactions relating to the management of securities-based assets (portfolio management)
Sharpston AG said: ‘ in connection with exemptions, fiscal neutrality . .
Cited – Revenue And Customs v Newey ECJ 20-Jun-2013
ECJ Reference for a preliminary ruling – Sixth VAT Directive – Article 2(1) and Article 6(1) – Meaning of ‘supply of services’ – Supply of advertising and loan broking services – Exemptions – Economic and . .
Cited – Dixons Retail Plc v Commissioners For Her Majesty’s Revenue And Customs ECJ 21-Nov-2013
ECJ Directive 2006/112/EC – Value added tax – Supply of goods – Concept – Fraudulent use of a bank card . .

Cited by:
Cited – X v Y Ltd (Practice and Procedure – Disclosure) EAT 9-Aug-2018
Iniquity surpasses legal advice privilege
PRACTICE AND PROCEDURE – Disclosure
PRACTICE AND PROCEDURE – Striking-out/dismissal
An Employment Judge struck out paragraphs of the Claimant’s claim as they depended on an email in respect of which legal advice privilege was claimed. . .

Lists of cited by and citing cases may be incomplete.

VAT

Updated: 14 January 2022; Ref: scu.563291

UTTC VALUE ADDED TAX – zero rating – Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of facade – whether retention of facade condition of planning consent or similar permission – no – whether part of facade retained disregarded as de minimis – no – whether works reconstruction, alteration, enlargement and extension to existing building – yes – appeal dismissed

[2016] UKUT 91 (TCC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562419

ECJ (Judgment) Reference for a preliminary ruling – Taxation – VAT – Article 4(3) TEU – Directive 2006/112/EC – Insolvency – Procedure for an arrangement with creditors – Partial payment of VAT debts

C-546/14, [2016] EUECJ C-546/14
Bailii
Directive 2006/112/EC
European

VAT

Updated: 13 January 2022; Ref: scu.561979

FTTTX Value added tax – default surcharge for late payment – whether reasonable excuse – repayment due to associated company – no – appeal dismissed

[2013] UKFTT 757 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.519634

(Vat – Input Tax : Other) VALUE ADDED TAX – input tax repayment claim – whether the effect of VNLTO is that the Appellant cannot rely on the Lennartz mechanism – whether capital assets allocated on acquisition to business and whether there was private use within Article 6(2) (a) Sixth Directive

[2016] UKFTT 56 (TC), [2016] SFTD 783, [2016] STI 553
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559945

VAT – penalties – unauthorised issue of invoices showing an amount of VAT – whether actions taken deliberately – yes – if not deliberate, was there a reasonable excuse – no

[2016] UKFTT 17 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559887

Vat – Administration : Accounting and Payment – flat rate scheme – application for retrospective entry into scheme – whether HMRC decision to refuse backdating reasonable – appeal dismissed

[2011] UKFTT 654 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559894

Vat – Penalties : Default Surcharge

[2016] UKFTT 6 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559909

Vat – Security- Requirement for : Vat – Security- Requirement For

[2016] UKFTT 45 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559897

Vat – Zero-Rating : Food, Etc – – whether a frozen fruit dessert ‘similar to’ ice cream, ice lollies, frozen yoghurt and water ices – yes – appeal dismissed

[2016] UKFTT 12 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559893

Vat – Special Schemes : Tour Operators

[2016] UKFTT 24 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559916

Vat – Penalties : Default Surcharge – VAT default surcharge – whether reasonable excuse – insufficiency of funds – Steptoe considered – time to pay arrangement requested – whether request properly considered – no – whether reasonable excuse – yes – appeal allowed

[2016] UKFTT 39 (TC)
Bailii
England and Wales

VAT

Updated: 10 January 2022; Ref: scu.559908

FTTTX Vat – Penalties : Default Surcharge

[2015] UKFTT 676 (TC)
Bailii
England and Wales

VAT

Updated: 09 January 2022; Ref: scu.558269

(Vat – Builders : Do -It-Yourself)

[2015] UKFTT 683 (TC)
Bailii
England and Wales

VAT

Updated: 09 January 2022; Ref: scu.558257

Vat – Time Limit To Set Aside and Appeal

[2015] UKFTT 675 (TC)
Bailii
England and Wales

VAT

Updated: 09 January 2022; Ref: scu.558259

VAT – hearing in the absence of the appellant – default surcharge – late payment, lack of funds due to tenant’s late payment of rent – whether reasonable excuse – held, no reasonable excuse – whether surcharge correctly applied, yes – appeal dismissed

[2015] UKFTT 633 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557183

Vat – Penalties : Reasonable Excuse

[2015] UKFTT 645 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557179

VAT – INPUT TAX – deduction denied on basis no supply – company formed by owners of property to undertake holiday lettings incurred costs on refurbishment – owners later formed partnership – recharge of refurbishment invoices by company to partnership did not constitute supply of services -knowledge or means of knowledge of fraud not necessary for input tax to be denied – input tax allowed on supply of goods (furniture and other items) from company to partnership – deliberate inaccuracy penalties cancelled – careless inaccuracy penalties upheld – appeal allowed in part

[2015] UKFTT 632 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557180

FTTTX (Vat – Consideration : Other) VAT – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – HELD – sufficient link between consideration given and service received – overpayments subject to VAT – appeal dismissed.

[2015] UKFTT 666 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557184

FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed

[2015] UKFTT 669 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557192

VALUE ADDED TAX – registration – date when appellant first became liable to be registered – assessment for output tax and disallowed input tax – quantum of assessment – appeal dismissed in principle, save in respect of certain input tax credits and certain consequential matters

[2015] UKFTT 647 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557174

VAT GROUPS – scope of section 83(1) VATA 1994

[2015] UKFTT 635 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557172

Default surcharge – late return and payment – whether reasonable excuse – appeal dismissed.

[2015] UKFTT 642 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557173

Vat – Repayments : Vat – Repayments

[2015] UKFTT 649 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557167

VAT – default surcharge – late returns and payment of VAT – whether reasonable excuse for lateness – whether surcharges arbitrary or disproportionate – appeal dismissed

[2015] UKFTT 634 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557175

VAT – assessments and penalties – best judgment – evidence of double counting of cash and debtors – onus on appellant – evidence not provided – appeal dismissed.

[2015] UKFTT 631 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557163

Vat – Exempt Supplies : Sport and Physical Education

[2015] UKFTT 662 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557162

Vat – Repayments

[2015] UKFTT 627 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557165

UTTC VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer

[2015] UKUT 368 (TCC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.553178

VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were co311ected with fraud – whether extension to contra-trading transactions compatible with the right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed

[2015] UKUT 311 (TCC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.553183

VAT – input tax – endowment fund for benefit of university – investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees – whether fund management fees are overheads – yes – whether fund management services have direct and immediate link with economic activity of university as a whole – yes – appeal dismissed

[2015] UKUT 305 (TCC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.553182

VAT – Exemptions – Insurance – Article 135 (1)(a) VAT Directive – Item 4 group 2 sch 9 VAT Act 1994 – insurance intermediaries – whether appellant was an ‘insurance agent’

[2015] UKFTT 469 (TC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.553148

VAT – default surcharge – late return and payment – direct debit method – tough trading conditions – whether reasonable excuse – no – payment one day late – whether penalty disproportionate – no – appeal dismissed

[2015] UKFTT 450 (TC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.552704

VAT – Input Tax -transactions in televisions – whether appellant knew or should have known its transactions were connected to fraudulent evasion of tax – yes – appellant should have known – appeal dismissed
Default surcharge – whether appellant’s disputed earlier VAT repayment claims which were later allowed by HMRC meant that there was no ‘outstanding VAT’ for purposes of default surcharge provisions or that the appellant had a reasonable excuse for not paying VAT due in respect of later periods – no – appeal dismissed

[2015] UKFTT 457 (TC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.552703

Value Added Tax – golf club – refurbishment of chairs and replacement curtains in a clubhouse bar and lounge area – maintenance and repair of a lift – whether used or to be used exclusively by the club in making taxable supplies – direct and immediate link to taxable supplies and exempt supplies – appeal dismissed

[2015] UKFTT 446 (TC)
Bailii
England and Wales

VAT

Updated: 04 January 2022; Ref: scu.552705

FTTTx VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transactions were connected with fraud – deal chains – whether connection with fraud established – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed

[2015] UKFTT 255 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549555

FTTTx VAT – zero rating – Item 1, Group 9, Schedule 8 VATA 94 – whether zero rating applicable to ‘caravans’ exceeding a certain size applies to vehicles commonly known as ‘motor caravans’, ‘motor homes’ or ‘camper vans’ – held no – appeal dismissed

[2015] UKFTT 251 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549546

Vat – Penalties : Misdeclaration

[2015] UKFTT 291 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549538

FTTTx Income Tax/Corporation Tax : Penalty

[2015] UKFTT 290 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549520

Vat – Assessments

[2015] UKFTT 293 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549525

VALUE ADDED TAX – Import VAT – Importation of US Silver Eagle Dollar Coins – whether exempt under Art. 135(1)(e) Principal VAT Directive – no – whether misleading advice given before importation – not within jurisdiction of Tribunal.

[2015] UKFTT 239 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549515

FTTTx VAT – extra-statutory concession – apportionment of subscription income between standard and exempt VAT. Double taxation. No.

[2015] UKFTT 241 (TC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549513

UTTC VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision of First-tier Tribunal that services were exempt – was BBC a body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom as having similar objects? – yes – appeal dismissed

[2015] UKUT 263 (TCC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549098

VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether UK business made supplies of loan broking services – whether scheme an abuse – F-tT decision holding supplies of advertising services made to Jersey business and no abuse – HMRC’s appeal dismissed

[2015] UKUT 300 (TCC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549101

VAT – Art 5, VAT (Special Provisions) Order 1995 – sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT

[2015] UKUT 38 (TCC), [2015] STC 1243
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549065

UTTC Value added tax – Input tax – Disallowance of input tax – Missing trader intra-Community fraud – Transactions connected with fraudulent evasion of value added tax – Trader denied entitlement to deduct input tax on basis of connection with fraudulent transactions – Tribunal finding that the only reasonable conclusion was that the trader knew or should have known it was that transactions were connected with fraud although 11 of 90 transactions not positively proved to be so connected – Tribunal finding denial of input tax permissible only to level of value added tax fraudulently evaded – Whether tribunal in error and comparator with indicia of legitimate trades necessary.

[2015] UKUT 162 (TCC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549082

UTTC VAT – sale of motor car on part-exchange terms – price of part-exchange car includes ‘over-allowance’ – value of supply of replacement car – periods prior to 1 August 1992 – s 10 VATA 1983 – application of ‘open market value’ – whether such value of replacement car should reflect a discount on a cash sale equivalent to the amount of the over-allowance – no – appeal dismissed

[2015] UKUT 105 (TCC), [2015] BVC 511, [2015] STC 1620
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549076

UTTC VAT – sale of motor car on part-exchange terms – price of part-exchange car includes ‘over-allowance’ – value of supply of replacement car – periods prior to 1 August 1992 – s 10 VATA 1983 – application of ‘open market value’ – whether such value of replacement car should reflect a discount on a cash sale equivalent to the amount of the over-allowance – no – appeal dismissed

[2015] UKUT 123 (TCC)
Bailii
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549078

VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts

[2015] UKUT 122 (TCC), [2015] STC 1933, [2015] BVC 513, [2015] STI 1562
Bailii
Value Added Tax Act 1994 80
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549086

VAT charged on catalogue price when to unregistered agents not actual price.

Times 01-Mar-1996
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.80544

Vat – Repayments : Vat – Repayments

[2015] UKFTT 216 (TC)
Bailii
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547398