UTTC VALUE ADDED TAX – residual input tax – partial exemption – whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special – no – appeal dismissed
Proudman J
[2010] UKUT 365 (TCC), [2010] STI 2921, [2010] BVC 1563, [2010] STC 2789
Bailii
England and Wales
VAT
Leading Case
Updated: 01 November 2021; Ref: scu.428172
FTTTx VAT – DIY residential conversion – conversion of barn to house – planning permission limiting occupation of property to manager or proprietor of holiday accommodation business to be operated from adjacent barns (for which planning permission also obtained) – whether conversion work was carried out in course or furtherance of a business – no – whether the separate use, or disposal of the property was prohibited by the planning permission for the purposes of Note (2)(c) to Group 5, Schedule 8 VAT Act 1994 – yes – appeal dismissed
[2013] UKFTT 316 (TC)
Bailii
England and Wales
VAT, Construction
Leading Case
Updated: 31 October 2021; Ref: scu.513464
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 making, in the same transaction, both a supply of services to one person and a supply of different services to another person; and in addressing a claim for input tax by one of those persons, the relevant questions were (1) whether that person had made a payment to the supplier, (2) whether the payment was consideration for the services supplied to him, and (3) whether the services were used or to be used in the course of a business carried on by that person.
Lord Millett said: ‘In the present case the taxpayer did not merely derive a benefit from the services which the agents supplied to the householders and for which it paid. It chose the agents and instructed them. In return for the payment of their fees it obtained a contractual right to have the householders’ homes valued and marketed, to monitor the agents’ performance and maintain pressure for a quick sale, and to override any alteration in the agents’ instructions which the householders might be minded to give. Everything which the agents did was done at the taxpayer’s request and in accordance with its instructions and, in the events which happened, at its expense. The doing of those acts constituted a supply of services to Redrow.
The value added tax tribunal had the second of the two factors to which I have referred in mind when it said that it was necessary to await events and see to whom the agent makes the supply; it is only if the taxpayer becomes liable to pay the agent’s fees that his services are supplied to it. The commissioners criticised this reasoning, submitting that the destination of a supply must be ascertainable when it is made; it cannot be held in suspense to await subsequent events. But this assumes that the services rendered to the householder and those rendered to the taxpayer are the same. They are not. The services rendered to the householder are the ordinary services of an estate agent in the valuation and marketing of his house. If the householder sells his home but fails to complete the purchase of a Redrow home, he may become liable for the agent’s fees. He is not, however, entitled to deduct input tax in respect of the fees because, although the services in question were supplied to him, they were not used or to be used for the purpose of any business carried on or to be carried on by him.
The services obtained by the taxpayer are different. They consist of the right to have the householder’s home valued and marketed in accordance with the taxpayer’s instructions’.
‘ The word ‘services’ is given such a wide meaning for the purposes of value added tax that it is capable of embracing everything which a taxable person does in the course or furtherance of a business carried on by him which is done for a consideration. The name or description which one might apply to the service is immaterial, because the concept does not call for that kind of analysis. The service is that which is done in return for the consideration. As one moves down the chain of supply, each taxable person receives a service when another taxable person does something for him in the course or furtherance of a business carried on by that other person for which he takes a consideration in return. Questions such as who benefits from the service or who is the consumer of it are not helpful. The answers are likely to differ according to the interest which various people may have in the transaction. The matter has to be looked at from the standpoint of the person who is claiming the deduction by way of input tax. Was something being done for him for which, in the course or furtherance of a business carried on by him, he has had to pay a consideration which has attracted Value Added Tax? The fact that someone else–in this case, the prospective purchaser–also received a service as part of the same transaction does not deprive the person who instructed the service and who has had to pay for it of the benefit of the deduction.’
Lord Steyn, Lord Goff of Chieveley, Lord Hope of Craighead, Lord Hutton, Lord Millett
Times 18-Feb-1999, Gazette 03-Mar-1999, [1999] UKHL 4, [1999] STC 161, [1999] 2 All ER 13, [1999] 1 WLR 408, [1999] 2 Cr App R (S) 176, [1999] Crim LR 240, [1999] 2 Cr App R 36, [1999] 2 WLR 1100, [2000] QB 198
House of Lords, House of Lords, Bailii
Value Added Tax Act 1983 3(2)(b)
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v Redrow Group Plc CA 3-Jul-1997
Where a house builder pays the estate agent’s bills on the sale of the buyer’s own house, the VAT paid on the estate agents’ invoices was not recoverable. . .
Cited – BLP Group v Commissioners of Customs and Excise ECJ 6-Apr-1995
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must . .
Cited by:
Cited – Ashfield District Council v Commissioners of Customs and Excise ChD 30-Nov-2001
The council were liable to pay grants for building works. They wished to set the VAT element as an input tax. The Commissioners refused. Did the builders supply their services to the house owners, or to the council who paid the bill. The Act allowed . .
Cited – Commissioners of Customs and Excise v Plantiflor Limited HL 25-Jul-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 . .
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 – Loyalty Management UK Ltd v HM Revenue and Customs CA 5-Oct-2007
The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to . .
Cited – Revenue and Customs v Aimia Coalition Loyalty UK Ltd SC 20-Jun-2013
Decisions about the application of the VAT system are highly dependent upon the factual situations involved. The case-law of the Court of Justice indicates that, when determining the relevant supply in which a taxable person engages, regard must be . .
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 – Airtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Leading Case
Updated: 31 October 2021; Ref: scu.158987
The Revenue sought the winding up of the company for non-payment of substantial arrears of VAT. The revenue had declined to allow VAT input claims. The company said that the petition was wrong since the debt was genuinely disputed.
Held: The decision to appoint the provisional liquidator was maintained.
The court in the Rochdale Drinks case had now modified the test for the appointment of a provisional liquidator so that: ‘ the law now is that a judge dealing with such an application should consider it in 2 stages. The first and threshold stage is to consider whether the petitioner and applicant has demonstrated that it is likely to obtain a winding-up order on the hearing of the petition. Any views the judge may express about that will of course be provisional, because the petition itself is not being tried at the time of the application. If such likelihood is not demonstrated, it would not, at least ordinarily, be right to appoint a provisional liquidator. If on the other hand it is demonstrated, and the threshold thus crossed, then the second stage is to consider whether in the circumstances of the particular case, it is – as a matter of judicial discretion – right that a provisional liquidator should be appointed (or, where as here one has already been appointed, should be maintained in office) pending the hearing of the petition.’
The Revenue had satisfied the court that ‘both:
(a) there was fraudulent evasion of VAT connected (at whatever stage) to the Company’s purchases during the relevant 12 months, and
(b) the Company, in the person of Holly Sawyer, either knew that its purchases during that period were connected with the fraudulent evasion of VAT, or should have known that the only reasonable explanation for the circumstances in which they took place was that they were so connected or ignored obvious inferences to that effect from the facts and circumstances in which the Company had been trading’ and ‘the evidence in this case does raise real questions as to the integrity of the Company’s management, and the quality of the Company’s business documentation, and accounting and record keeping functions.’ Both stages of the test were satisfied.
John Randall QC
[2013] EWHC 1583 (Ch)
Bailii
Insolvency Act 1986 122(1)(e) 123
England and Wales
Citing:
Cited – Revenue and Customs v Rochdale Drinks Distributors Ltd CA 13-Oct-2011
The revenue appealed against refusal of its petition for the winding up of the company for non-payment of a VAT assessment. The company said that the assessment was disputed. The revenue said that the company had been run for the purpose of . .
Cited – Re Union Accident Insurance Co Ltd ChD 1972
A provisional liquidator cannot be appointed on a baseless petition. There are two conditions to be met. The first was that the petition must disclose a prima facie case, the second was that there were circumstances that require that a provisional . .
Cited – The Niedersachsen ChD 1983
In order to obtain, or to enlarge a freezing order, the applicant must show that in considering the evidence as a whole he has, at a minimum, a ‘good arguable case’, and also the existence of a real risk of dissipation or secretion of assets. . .
Cited – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Cited – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Cited – Commissioners of Customs and Excise v Anglo German Breweries Limited ChD 29-Nov-2002
The respondents appealed against imposition of assessments for the diversion of alcohol products from bonded warehouses without payment of duties. Pretence had been made of deliveries abroad, but the goods were later diverted. The company was . .
Cited – The Commissioners for Customs and Excise, The Arena Corporation Limited v The Arena Corporation Limited / Schroeder ChD 12-Dec-2003
. .
Cited – Customs and Excise v Anglo Overseas Ltd ChD 5-Oct-2004
. .
Cited – In re The Arena Corporation Limited; Commissioners for Customs and Excise v The Arena Corporation Limited; the Arena Corporation Limited v Schroeder CA 25-Mar-2004
Sir Andrew Morritt V-C said that in the context of winding up proceedings the test for whether there is a genuine triable issue in a disputed claim, is whether the debt is bona fide disputed on substantial grounds, which, for practical purposes, is . .
Cited – HM Customs and Excise v Jack Baars Wholesale, Baars, and Baars CmpC 16-Jan-2004
. .
Cited – Re Autotech Design Ltd, HMRC v Autotech Design Ltd ChD 2006
Michael Briggs QC summarised the approach to be adopted by the court at the hearing of for the appointment of an interim liquidator pending the hearing of an insolvency petition brought by the Revenue: ‘Although the formulations of the approach to . .
Cited – Red 12 Trading Ltd v Revenue and Customs ChD 20-Oct-2009
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’.
Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded . .
Cited – Payless Cash and Carry Ltd v Patel and Others ChD 29-Jul-2011
The claimant company, in liquidation, claimed large sums from the first defendant as a director who wrongfully and fraudulently caused it to incur a liability to HMRC for wrongfully claimed input tax on various liquor purchases.
Held: Mann J . .
Lists of cited by and citing cases may be incomplete.
Insolvency, VAT, Company
Leading Case
Updated: 31 October 2021; Ref: scu.510872
ECJ Value added tax – Directive 2006/112/EC – Article 66(a) to (c) – Transport and shipping services – Chargeability – Date on which payment is received and no later than 30 days from the date on which the services are supplied – Invoice issued earlier
M. Berger, P
C-169/12, [2013] EUECJ C-169/12
Bailii
Updated: 30 October 2021; Ref: scu.509302
The claimant had sought repayment of overpaid VAT, and the respondent resisted arguing that this would be an unjust enrichment. A reference to the European Court was sought.
Held: It was not possible to say that the House’s opinion was acte claire, and a reference was made.
Nichoolls of Birkenhead, Steyn, Hoffmann, Walker of Guestingthorpe LL
[2005] UKHL 53, [2005] STC 1254
Bailii, House of Lords
Value Added Tax Act 1994 80
England and Wales
Citing:
Cited – BP Supergas Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greece ECJ 6-Jul-1995
Europa Under the procedure for a preliminary ruling provided for in Article 177 of the Treaty it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for . .
Cited – Ideal tourisme SA v Belgian State ECJ 13-Jul-2000
Europa In the present state of harmonisation of the laws of the Member States relating to the common system of value added tax, the Community principle of equal treatment does not preclude legislation of a Member . .
Cited – Argos Distributors v Commissioners of Customs and Excise ECJ 24-Oct-1996
VAT was payable on the value of a discount voucher only, and not on the full price of the goods. ‘According to the court’s settled case law, the taxable amount for the supply of goods or services is represented by the consideration actually received . .
Cited – Just I/S v Danish Ministry For Fiscal Affairs ECJ 27-Feb-1980
ECJ Whilst the treaty does not exclude, in principle, a difference in the taxation of various alcoholic products, such a distinction may not be used for the purposes of tax discrimination or in such a manner as . .
Appeal from – Marks and Spencer Plc v Commissioners of Customs and Excise (No 5); Commissioners of Customs and Excise v University of Sussex CA 21-Oct-2003
The company sought to reclaim overpaid VAT.
Held: If the UK government had failed properly to implement the directive, then a person affected had the right to claim the benefit of direct enforceability. However, the directive itself was . .
Cited – Weber’s Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien ECJ 2-Oct-2003
Europa Indirect taxation – Duty on sales of alcoholic beverages – Incompatibility with Community law – Recovery of duty. . .
Cited – Becker v Finanzamt Muenster-Innenstadt ECJ 19-Jan-1982
ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons . .
Cited – Three Rivers District Council and Others v Governor and Company of The Bank of England (No 3) HL 22-Mar-2001
Misfeasance in Public Office – Recklessness
The bank sought to strike out the claim alleging misfeasance in public office in having failed to regulate the failed bank, BCCI.
Held: Misfeasance in public office might occur not only when a company officer acted to injure a party, but also . .
Cited – Kampelmann and others v Landschaftsverband Westfalen-Lippe and others ECJ 4-Dec-1997
LMA The case concerned Directive 91/533 on employers’ obligations to inform employees of the conditions applicable to their contract or employment relationship. An ’emanation of state’ was understood to be . .
Cited – Cotter and others v Minister for Social Welfare ECJ 13-Mar-1991
Europa Article 4(1) of Council Directive 79/7/EEC, on the prohibition of all discrimination on grounds of sex in matters of social security, must be interpreted as meaning that if, after the expiry of the period . .
Cited – Italy v Council ECJ 14-Mar-2002
Europa The limit-date of 1 August for fixing the intervention price and derived intervention prices in Article 3(4) and (5) of Regulation No 1785/81 on the common organisation of the markets in the sugar sector . .
Cited – Commission v France C-481/98 ECJ 3-May-2001
Europa By introducing and maintaining in force legislation on Value Added Tax under which medicinal products reimbursable under the social security system are taxed at the reduced rate of 2.1% whereas other . .
Cited – Goldsmiths (Jewellers) v Commissioners of Customs and Excise ECJ 3-Jul-1997
ECJ The derogation provided for in the second subparagraph of Article 11C(1) of the Sixth Directive 77/388 does not authorize a Member State which enacts provisions for the refund of VAT in the case of total or . .
Cited by:
Decision to refer to ECJ – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Decision to refer – Marks and Spencer Plc v Customs and Excise HL 12-Jul-2006
Question referred to ECJ. Five questions were referred. . .
Decision to refer – Marks and Spencer v Her Majesty’s Commissioners of Customs and Excise ECJ 13-Dec-2007
ECJ Value added tax – Derogation under Article 28 of Directive 77/388 – Principle of neutrality Principle of equal treatment Right to obtain a refund of the tax in the event of incorrect interpretation of . .
Decision to refer – Marks and Spencer v Her Majesty’s Commissioners of Customs and Excise ECJ 10-Apr-2008
(Third Chamber of the Court of Justice) Taxation Sixth VAT Directive Exemption with refund of tax paid at the preceding stage Erroneous taxation at the standard rate Right to zero rate Entitlement to refund Direct effect General principles of . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 October 2021; Ref: scu.229069
The commissioners had served a notice on the taxpayer requiring him to pay security for his tax liabiities. He appealed out of time against the finding, and was prosecuted for having continued to trade without providing the security. He appealed.
Held: The appeal failed. The legislation made no provision for suspension of the requirement not to trade. A leaflet from the commissioners might have created a legitimate expectation that the trader could continue pending a proper appeal, but no such expectation was created where, as here, the appeal was lodged out of time.
Sedley LJ, Nelson J
Times 02-Aug-2007, [2007] EWHC 1805 (Admin)
Bailii
Value Added Tax Act 1994 72(11), Customs and Excise Management Act 1979 171(4)
England and Wales
Updated: 12 September 2021; Ref: scu.258526
VDT Sale of chalets or lodges in holiday development; restriction on use; not to be used as sole or main residence; whether zero rated or standard rated. VATA sections 30 Schedule 8 Group 5 Item 1 and Note 13.
[2004] UKVAT V18785
Bailii
England and Wales
Citing:
Cited – Cottage Holiday Associates Ltd v Customs and Excise Commissioners 1983
The taxpayer had been assessed to VAT on the supply of time share holiday cottages. The supply was of an eighty year lease to each tenant with the right to occupy for one week in each of the eighty years. The taxpayer argued that the supply . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 September 2021; Ref: scu.216475
Vat – Exempt Supplies : Buildings
[2017] UKFTT 206 (TC)
Bailii
England and Wales
Updated: 05 September 2021; Ref: scu.578534
Award of interest on VAT.
Lawrence Collins J
[2007] EWHC 422 (Ch)
Bailii
Value Added Tax Act 1994 84(8)
England and Wales
Updated: 25 August 2021; Ref: scu.250022
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true comparator among domestic claims sufficient to engage the principle of equivalence in relation to the imposition of a pay-first requirement upon traders seeking to appeal assessments to VAT.
Lady Hale, President, Lord Sumption, Lord Carnwath, Lord Hodge, Lord Briggs
[2018] UKSC 44, [2018] STI 1496, [2018] WLR(D) 531, [2018] STC 1642, [2018] 1 WLR 4053, [2018] BVC 38, UKSC 2017/0023
Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2018 Apr 25 am Video, SC 2018 Apr 25 pm Video, SC 2018 Apr 26 am Video
England and Wales
Citing:
At CA – Totel Ltd v Revenue and Customs CA 20-Dec-2016
Claim that the UK’s VAT prepayments rule infringes European law. . .
Cited – Edilizia Industriale Siderurgica v Ministero delle Finanze ECJ 15-Sep-1998
ECJ (Judgment) Recovery of sums paid but not due – Procedural time-limits under national law
Orse EDIS v Ministero delle Finanze . .
Cited – Levez v T H Jennings (Harlow Pools) Ltd ECJ 1-Dec-1998
Regulations debarred a claim after a certain time even where the delay had been because of a deliberate concealment of information by an employer.
Held: Availability of other means of redress was not sufficient to displace this rule.
Cited – Revenue and Customs v Stringer, Ainsworth and Others HL 10-Jun-2009
In each case, the employee had retired after long term sickness. The Employment tribunal had upheld their ability to claim arrears of sickness pay arising under the 1998 Regulations, as an unlawful deduction from their wages. They now appealed . .
Cited – Marks and Spencer Plc v Commissioners of Customs and Excise Admn 21-Dec-1998
The limitation period for the recovery of overpaid VAT was alleged to offend the principle of equivalence.
Held: Moses J said: ‘In my judgment no comparison can be made with other types of tax such as income tax payable in respect of an . .
Cited – Preston and Others v Wolverhampton Healthcare NHS Trust and Others, Fletcher and Others v Midland Bank Plc (No 2) HL 8-Feb-2001
Part-time workers claimed that they had been unlawfully excluded from occupational pension schemes because membership was dependent on an employee working a minimum number of hours per week and that that was discriminatory because a considerably . .
Cited – Compass Contract Services (Taxation – Value Added Tax Taxation : Judgment) ECJ 14-Jun-2017
The case involved a comparison between different limitation periods applicable to claims to recover overpaid VAT, and claims to deduct input tax from VAT otherwise due, for the purposes of the equal treatment principle. The Fourth Chamber of the . .
Cited – Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs ECJ 19-Jul-2012
(Grand Chamber) Second and Sixth VAT Directives – Input tax – Refund of excess – Payment of interest – Procedures
The court considered whether on repayment to a taxpayer of wrongly imposed VAT, the interest returned with the repayment should be . .
Cited – Reemtsma Cigarettenfabriken v Ministero delle Finanze ECJ 8-Jun-2006
It was alleged that a provision limiting the identity of those who could claim a VAT repayment offended against the principle of equivalence because there was no comparable restriction in relation to the recovery of overpaid direct tax.
Held: . .
Cited – Transportes Urbanos Y Servicios Generales (Principles Of Community Law) ECJ 26-Jan-2010
(Grand chamber) Procedural autonomy of the Member States – Principle of equivalence – Action for damages against the State – Breach of European Union law – Breach of the Constitution . .
Cited – Virginie Pontin v T-Comalux SA (Social Policy) ECJ 31-Mar-2009
ECJ Social policy – Protection of pregnant workers and workers who have recently given birth or are breastfeeding Directive 92/85/EEC Articles 10 and 12 Prohibition of dismissal from the beginning of pregnancy . .
Cited – HM Revenue and Customs v Changtel Solutions UK Ltd CA 28-Jan-2015
The Court was asked whether, when there is both (i) an appeal against a VAT assessment pending in the tax tribunal, and (ii) a winding-up petition pending in the Companies court, the tax tribunal or the Companies court is the appropriate forum to . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.620140
The limitation period for the recovery of overpaid VAT was alleged to offend the principle of equivalence.
Held: Moses J said: ‘In my judgment no comparison can be made with other types of tax such as income tax payable in respect of an individual’s profits or the tax on a document imposed by stamp duty. Other forms of indirect taxation, such as excise duty, are wholly different types of tax.
It seems to me that the jurisprudence of the European Court of Justice, exemplified in EDILIZIA, requires a comparison between the approach of a member state to the recovery of tax charged in breach of Community rules and the recovery of the same tax in breach of domestic rules. Any wider enquiry would invite unnecessary argument as to whether there is a true comparison.’
Moses J
[1998] EWHC 1143 (Admin), [1999] STC 205, [1999] Eu LR 450, [1999] 1 CMLR 1152, [1999] BTC 5073, [1999] BVC 107
Bailii
England and Wales
Cited by:
Appeal from – Marks and Spencer Plc v Customs and Excise CA 14-Dec-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) . .
First instance – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Cited – Totel Ltd v Revenue and Customs SC 26-Jul-2018
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.280499
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 billion pounds).
Held: ‘Since the scheme created by section 78 is inconsistent with the availability of concurrent common law claims to interest, it must therefore be interpreted as impliedly excluding such claims. The reservation set out in section 78(1) must therefore be construed as referring only to statutory liabilities to pay interest. So construed, section 78 impliedly excludes the claims made by Littlewoods, as a matter of English law, and without reference to EU law.’
The CJEU has given member state courts a discretion to provide reasonable redress in the form of interest in addition to the mandatory repayment of any wrongly levied tax, interest and penalties. We have three reasons for this view. First, the structure of the CJEU’s judgment itself and its choice of words support this conclusion. Secondly, the practice of member states in awarding interest on wrongly levied tax provides the context of the CJEU’s judgment and suggests that the court was not being as radical as the courts below have held. Thirdly, prior and subsequent case law of the CJEU is consistent with this interpretation.
There is nothing in the prior or subsequent case law of the CJEU which militates against the interpretation of its judgment in this case. Consistently with the views expressed by the European Commission and the member state governments which submitted arguments to the court in this case, the CJEU has not required the payment of more than simple interest if the national legal order treats that as reasonable redress for the unavailability of the money and no issue of equivalence arises. The CJEU’s reliance on the principles of effectiveness and equivalence is wholly consistent with its jurisprudence that the questions of the rate and method of calculation of interest are matters for the internal legal order of a member state.
Littlewoods had already recovered overpaid tax, and interest on that amount, going back several decades. The size of that recovery reflects a combination of circumstances which could not have occurred in most of the other EU member states: the retroactive nature of a major development of the common law by the courts, so as to allow for the first time the recovery of money paid under a mistake in law, and the inability of the legislature to respond to that development, under EU law, by retroactively altering the law of limitation so as to protect public finances. The resultant payment of interest cannot realistically be regarded as having deprived Littlewoods of an adequate indemnity, in the sense in which that expression should be interpreted.
Lord Reed, Lord Carnwath, Lord Hodge JJSC, Lord Neuberger of Abbotsbury and Lord Clarke of Stone-cum-Ebony
[2017] UKSC 70, [2018] AC 869, [2017] 3 WLR 1401, [2017] WLR(D) 744, [2018] 1 All ER 83, [2017] STC 2413, UKSC 2015/0178, UKSC 2015/0177
Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2017 07 03 am Video, SC 2017 07 03 pm Video, SC 2017 07 04 am Video, SC 2017 07 04 pm Video
Value Added Tax Act 1994 94
England and Wales
Citing:
Cited – Woolwich Equitable Building Society v Inland Revenue Commissioners (2) HL 20-Jul-1992
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. . .
Cited – Rewe-Zentralfinanz eG v Landwirtschaftskammer fur das Saarland (Judgment) ECJ 16-Dec-1976
‘the right of individuals to rely on the directly effective provisions of the Treaty before national courts is only a minimum guarantee and is not sufficient in itself to ensure the full and complete implementation of the Treaty’ . .
Cited – Deutsche Morgan Grenfell Group Plc v Inland Revenue and Another HL 25-Oct-2006
The tax payer had overpaid Advance Corporation Tax under an error of law. It sought repayment. The revenue contended that the claim was time barred.
Held: The claim was in restitution, and the limitation period began to run from the date when . .
At ChD – The Test Claimants In The FII Group Litigation v The Commissioners of Inland Revenue and Another ChD 14-Oct-2015
. .
Appeal from (CA) – Littlewoods Ltd and Others v HM Revenue and Customs CA 21-May-2015
The company sought repayment by way of restitution for overpaid taxes. The tax had been repaid, but only as simple interest, and not compounded. Both parties now appealed from a decision that the Act did not apply to exclude under sections 78 and 80 . .
Cited – Sempra Metals Ltd v Inland Revenue Commissioners and Another HL 18-Jul-2007
The parties agreed that damages were payable in an action for restitution, but the sum depended upon to a calculation of interest. They disputed whether such interest should be calculated on a simple or compound basis. The company sought compound . .
Cited – Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue SC 23-May-2012
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European . .
Cited – Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs ECJ 19-Jul-2012
(Grand Chamber) Second and Sixth VAT Directives – Input tax – Refund of excess – Payment of interest – Procedures
The court considered whether on repayment to a taxpayer of wrongly imposed VAT, the interest returned with the repayment should be . .
Cited – Marks and Spencer plc v Commissioners of Customs and Excise ECJ 11-Jul-2002
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
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 . .
At ChD (1) – Littlewoods Retail Ltd and Others v Revenue and Customs ChD 4-Nov-2010
Overpayments of VAT had been repaid with interest. The claimants suggested that the interest should have been compounded. The court had decided that a reference to the ECJ was necessary. The Court now considered the form of that reference.
Cited – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Cited – FJ Chalke Ltd and Another v Revenue and Customs ChD 8-May-2009
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act.
Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it . .
Cited – Hadley v Baxendale Exc 23-Feb-1854
Contract Damages; What follows the Breach Naturaly
The plaintiffs had sent a part of their milling machinery for repair. The defendants contracted to carry it, but delayed in breach of contract. The plaintiffs claimed damages for the earnings lost through the delay. The defendants appealed, saying . .
Cited – London, Chatham and Dover Railway Co v South Eastern Railway Co HL 1893
The Lord Chancellor was considering the position of a creditor whose debtor refused to exchange accounts as agreed, thus preventing the creditor from quantifying the debt.
Held: The House declined to alter the rule in Page -v- Newman.
Cited – Johnson v The King PC 22-Jun-1904
(Sierra Leone) For restitutionary claims, an action for money had and received only the net sum could be recovered. . .
Cited – Littlewoods Retail Ltd and Others v HM Revenue and Customs (No 2) ChD 28-Mar-2014
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 . .
Cited – Royal College of Nursing of the United Kingdom v Department of Health and Social Security HL 2-Jan-1981
The court was asked whether nurses could properly involve themselves in a pregnancy termination procedure not known when the Act was passed, and in particular, whether a pregnancy was ‘terminated by a medical practitioner’, when it was carried out . .
Cited – President of India v La Pintada Compagnia Navigacia SA (‘La Pintada’) HL 1985
The house decided against altering the rule in Page -v- Newman. ‘The common law does not award general damages for delay in payment of a debt beyond the date when it is contractually due’ The power given to the court under s 35A is discretionary. It . .
Cited – Amministrazione Delle Finanze Dello Stato v Spa San Giorgio ECJ 9-Nov-1983
ECJ Questions submitted for a preliminary ruling – reference to the court – right of every national court – stage of the proceedings before the national court – nature of the decision to be given by the national . .
Cited – Zuckerfabrik Julich AG v Hauptzollamt Aachen ECJ 22-Nov-2012
(Opinion) Rectification of the judgment . .
Cited – Regina v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance) HL 13-Mar-2003
Court to seek and Apply Parliamentary Intention
The appellant challenged the practice of permitting cell nuclear replacement (CNR), saying it was either outside the scope of the Act, or was for a purpose which could not be licensed under the Act.
Held: The challenge failed. The court was to . .
Cited – Metallgesellschaft Ltd and Others v Inland Revenue Commissioners and Another Hoechst Ag and Another v Same ECJ 8-Mar-2001
The British law which meant that non-resident parent companies of British based businesses were not able to recover interest on payments of advance corporation tax, was discriminatory against other European based companies. Accordingly the law was . .
Cited – Irimie v Administratia Finantelor Publice Sibiu And Administratia Fondului Pentru Mediu ECJ 18-Apr-2013
Repayment of taxes levied by a Member State in breach of European Union law – National system limiting the interest payable by the Member State on the repaid tax – Interest calculated from the day following the date of the claim for repayment of the . .
Cited – M H Marshall v Southampton And South West Hampshire Area Health Authority (Teaching) ECJ 26-Feb-1986
ECJ The court considered the measure of compensation in a successful claim for sex discrimination arising from the health authority’s provision of an earlier compulsory retirement age for women compared with that . .
Cited – Palmisani v Instituto Nazionale della Previdenze Sociale (INPS) ECJ 10-Jul-1997
(Judgment) (Rec 1997,p I-4025) Social policy – Protection of employees in the event of the insolvency of their employer – Council Directive 80/987/EEC – Liability of a Member State arising from belated transposition of a directive – Adequate . .
Cited – Fantask and others v Industriministeriet ECJ 2-Dec-1997
ECJ Directive 69/335/EEC – Registration charges on companies – Procedural time-limits under national law. . .
Cited – Wortmann KG Internationale Schuhproduktionen v Hauptzollamt Bielefeld ECJ 18-Jan-2017
ECJ (Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Reimbursement of import duties – Regulation (EEC) No 2913/92 (Customs Code) – Article 241, first paragraph, first . .
Cited – Test Claimants In The FII Group Litigation v CIR ECJ 12-Dec-2006
ECJ (Opinion of Geelhoed AG) Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent . .
Cited by:
See Also – Franked Investment Income Group, Non-Test Claimants In The Litigation v Inland Revenue and Another ChD 31-Jul-2019
Two additional issues that arise in the claims of certain non-test claimants in the long-running Franked Investment Income Group Litigation under the group litigation order known as the FII GLO. . .
Cited – Prudential Assurance Company Ltd v Revenue and Customs SC 25-Jul-2018
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties.
Issue I: does EU law require the tax credit to be . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.598454
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: HMRC’s appeal succeeded. The European legislation allowed but did not oblige countries to introduce Group scheme. The UK scheme allowed the lead to reclaim on behalf of members, rather than creating the group as a quasi person, and that concept was an unnecessary complication. The VAT refund was due to the payer of the VAT, but the company had long since ceased to be a member of the group, and the group payer no longer represented or was agent for the claimant company.
Lord Mance, Lord Reed, Lord Carnwath, Lord Hodge, Lord Briggs
[2018] UKSC 35, 2018 SC (UKSC) 153, [2018] WLR(D) 443, 2018 SLT 1091, [2018] 4 All ER 817, [2018] 1 WLR 3803, 2018 GWD 23-297, [2018] STC 1556, [2018] BVC 34, [2018] STI 1415, UKSC 2016/0204
Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2018 Apr 11 am Video, Bailii 2018 Apr 11 pm Vid
Finance Act 2008 121, Value Added Tax Act 1994 43(1)
Scotland
Citing:
At FTTTx – Taylor Clark Leisure Plc v Revenue and Customs FTTTx 19-Dec-2012
FTTTx VAT – Preliminary Issues; Fleming claims; time bar; group registration; effect of leaving group; effect of disbandment; whether timeous claim by a former member of group entitles the representative member . .
At UTTC – Taylor Clark Leisure Plc v Revenue and Customs UTTC 8-Sep-2014
VAT – Fleming claims – Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43. . .
SCS Leave – Taylor Clark Leisure Plc v HM Revenue and Customs SCS 24-Apr-2015
The applicant seeks leave to appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber). . .
Appeal from refusal of leave – Taylor Clark Leisure Plc and Revenue and Customs Against A Decision of and Refusal of Leave To Appeal By The Upper Tribunal (Tax and Chancery Chamber) SCS 26-May-2015
Extra Division, Inner House Court of Session – appeal from a decision of and refusal of leave to appeal by the Upper Tribunal (Tax and Chancery Chamber) – reclaim of overdeclared VAT outputs . .
Appeal from (SCS) – Taylor Clark Leisure Plc v A Decision of The Upper Tribunal (Tax and Chancery Chamber) SCS 14-Jul-2016
Can the VAT group embodied in the appellant as representative member rely on those claims for repayment of VAT overpaid by the group, when the claims were made timeously but by another member of the VAT group rather than the representative member? . .
Cited – Commissioners of Customs and Excise v Thorn Materials Supply Limited and Thorn Resources Limited HL 18-Jun-1998
When goods were purchased for resale to another company within the same VAT group but the purchasing company left that group before delivery, the entire transaction became a vatable supply. If there is an advance payment of less than the whole . .
Cited – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
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 . .
Cited – Linneweber (Taxation) ECJ 17-Feb-2005
Sixth VAT Directive – Exemption for games of chance – Determination of the conditions and limitations to which the exemption is subject – Liability of games organised outside public casinos – Respect for the principle of fiscal neutrality – Article . .
Cited – Ampliscientifica Srl, Amplifin SpA v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate (Taxation) ECJ 22-May-2008
ECJ Sixth VAT directive – Taxable persons Second subparagraph of Article 4(4) Parent companies and subsidiaries – Implementation by the Member State of the single taxable person scheme Conditions Consequences.
Cited – Revenue and Customs v BMW (UK) Holdings Ltd UTTC 19-Oct-2016
UTTC VAT – grouping – claim for overpaid tax where company leaves VAT group – correct entity to make claim – last representative member – first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard . .
Cited – Skandia America Corporation ECJ 17-Sep-2014
Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – VAT group – Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a . .
Approved – Standard Chartered Plc and Others v Revenue and Customs FTTTx 31-Mar-2014
VAT – claims under s 80 VATA – VAT groups – Art 4(4), Sixth Directive (Art 11, Principal VAT Directive) – s 43 VATA – entitlement to claim – effect of individual taxable member joining a VAT group on VAT overpayments arising prior to that event – . .
Cited – Keighley, Maxsted and Co v Durant HL 20-May-1901
Lord Lindley said: ‘The explanation of the doctrine that an undisclosed principal can sue and be sued on a contract made in the name of another person with his authority is, that the contract is in truth, although not in form, that of the . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.619947
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice departing from the legislative provisions – ‘Due diligence’ defence
C-259/10, [2011] EUECJ C-259/10, ECLI:EU:C:2011:719, [2011] ECR I-10947, [2012] CEC 884, [2011] STI 3045, [2011] BVC 389, [2012] STC 23
Bailii
European
Citing:
At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] . .
See Also – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
Cited by:
At ECJ (2) – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
At ECJ (2) – HM Revenue and Customs v The Rank Group Plc CA 30-Oct-2013
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from . .
At ECJ (2) – Revenue and Customs v The Rank Group Plc SC 8-Jul-2015
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings . .
Cited – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
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: . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.448353
UTTC VAT – grouping – claim for overpaid tax where company leaves VAT group – correct entity to make claim – last representative member – first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard Chartered) dismissed
The Tribunal described the position of the representative member: ‘The representative member of section 43 must, in our view, be understood as a continuing entity (perhaps akin to a corporation sole whose role is fulfilled by whoever holds the relevant office at any time). Thus actions, liabilities and rights of an old representative member must be ascribed to the new representative member on a change of representative member.’
Warren J and Hellier J
[2016] UKUT 434 (TCC)
Bailii
England and Wales
Cited by:
Cited – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
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: . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.570431
Extra Division, Inner House Court of Session – appeal from a decision of and refusal of leave to appeal by the Upper Tribunal (Tax and Chancery Chamber) – reclaim of overdeclared VAT outputs
Lady Clark of Calton
[2015] ScotCS CSIH – 40, 2015 SLT 412, [2015] BVC 27, 2015 GWD 20-356
Bailii
Scotland
Citing:
At FTTTx – Taylor Clark Leisure Plc v Revenue and Customs FTTTx 19-Dec-2012
FTTTx VAT – Preliminary Issues; Fleming claims; time bar; group registration; effect of leaving group; effect of disbandment; whether timeous claim by a former member of group entitles the representative member . .
At UTTC – Taylor Clark Leisure Plc v Revenue and Customs UTTC 8-Sep-2014
VAT – Fleming claims – Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43. . .
SCS – Leave – Taylor Clark Leisure Plc v HM Revenue and Customs SCS 24-Apr-2015
The applicant seeks leave to appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber). . .
Cited by:
Appeal from refusal of leave – Taylor Clark Leisure Plc v HM Revenue and Customs SCS 14-Jul-2016
(Extra Division – Inner house) Reclaim of overdeclared VAT outputs by former representative member of now dissolved VAT group. . .
Appeal from refusal of leave – Taylor Clark Leisure Plc v A Decision of The Upper Tribunal (Tax and Chancery Chamber) SCS 14-Jul-2016
Can the VAT group embodied in the appellant as representative member rely on those claims for repayment of VAT overpaid by the group, when the claims were made timeously but by another member of the VAT group rather than the representative member? . .
Appeal from refusal of leave – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
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: . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.547651
[1989] UKVAT V4283
Bailii
England and Wales
Updated: 28 July 2021; Ref: scu.247558
Reasonable excuse appeal
[2005] UKVAT V19385
Bailii
England and Wales
Updated: 28 July 2021; Ref: scu.238108
reasonable excuse appeal
[2005] UKVAT V19384
Bailii
England and Wales
Updated: 28 July 2021; Ref: scu.238104
VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance – Whether ‘Spot the Ball’ competition is a ‘game’ – Whether entrants are ‘playing’ a game’ Appeal Allowed
[2014] UKUT 398 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.537625
ECJ VAT – Directive 2006/112/EC – Articles 44 and 47 – Place where taxable transactions are deemed to be carried out – Place of supply for tax purposes – Concept of ‘supply of services connected with immovable property’ – Complex cross-border service relating to the storage of goods
[2013] EUECJ C-155/12, [2013] BVC 342, [2013] STI 2473, [2014] STC 131, ECLI:EU:C:2013:434
Bailii
European
Citing:
Opinion – Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO ECJ 31-Jan-2013
ECJ Tax legislation – Value added tax – Article 47 of Directive 2006/112/EC – Place where a service is supplied – Service connected with immovable property – Storage of goods . .
These lists may be incomplete.
Updated: 14 July 2021; Ref: scu.564505
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 restricting operation/use of remaining commercial building to occupiers of dwelling – whether the dwelling was ‘designed as a dwelling’ – Note 2(c) to Item 4, Group 5, Schedule 8 Value Added Tax Act 1994 – whether the planning permission prohibited the separate use or disposal of the dwelling – held no – appeal allowed
Poole J
[2013] UKFTT 186 (TC)
Bailii
England and Wales
Updated: 09 July 2021; Ref: scu.472393
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’
[2014] UKUT 132 (TCC), [2014] BVC 519, [2014] STI 1767, [2014] STC 1457
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.525878
UTTC VAT – Freemasonry – the United Grand Lodge of England – Art 132(1)(l) VAT Directive: aims of a philosophical, philanthropic or civic nature – main aim or aims.
References: [2015] UKUT 589 (TCC), [2015] BVC 534
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558959
VAT:- Default Surcharge, appeal, recall of Decision of First-tier Tribunal
References: [2015] UKUT 640 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558957
VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – whether provision of vouchers free of charge gives rise to an output tax charge – art 3, VAT (Supply of Services) Order 1993, art 26 PVD
References: [2015] UKFTT 641 (TCC), [2016] STI 66, [2016] STC 1143, [2015] BVC 538
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558963
VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed
References: [2014] UKUT 529 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558971
VALUE ADDED TAX-input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal
References: [2015] UKUT 513 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558938
VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area — Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.
References: [2015] UKUT 604 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558952
VALUE ADDED TAX – exemption – whether dental payment plan administrator provided services to patients for consideration – whether services exempt transactions concerning payments or transfers or standard rated debt collection – whether to refer questions to CJEU or stay case pending decision in Bookit II and NEC – if exempt whether change in contractual arrangements from 1 January 2012 abuse of law – appeal allowed in part and stayed
References: [2015] UKUT 585 (TCC), [2015] BVC 533, [2016] STC 857, [2015] STI 3369
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558954
Decisions by HMRC refusing appellant’s claims for input tax deduction on ground that the input tax had been incurred in transactions connected with the fraudulent evasion of VAT and that appellant knew or should have known that this was the case – application of Joined Cases C-439/04 and C-440/04) Kittel v Belgium and Belgium v Recolta Recycling [2006] ECR I-6161; [2008] STC 1537 – appeal to First Tier Tribunal (‘FTT’) against HMRC decisions dismissed – appeal to Upper Tribunal – whether FTT applied correct standard of proof in respect of finding that appellant knew transactions connected with fraud – yes – whether the finding of FTT was perverse – no – appeal against decision of FTT dismissed
References: [2015] UKUT 552 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558942
VAT – single or multiple supply – whether dabber/marker pens supplied by bingo hall owner and used to mark paper bingo books integral part of exempt supply of bingo- no – separate supply of goods – appeal dismissed
References: [2015] UKFTT 536 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556146
Vat – Appeals : Applications Generally – APPEALS – procedure – directions – costs in transitional cases – whether
pre-2009 costs regime should apply – no – whether open to apply for appeals
to be allocated to Complex category – consideration of Appellants’
application for disclosure – refused – application by HMRC to re-amend Statement of case – additional ground proposed – consideration of factors – amendment agreed – other amendment to add first limb of Kittel test – amendment agreed – directions adjusted to take account of medical
treatment of Appellants’ director
References: [2015] UKFTT 481 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556134
References: Times 08-Jul-1999, C-158/98, [1999] STC 742, [1999] EUECJ C-158/98
Links: Bailii
Ratio: A cafe owner rented a table out to a drug dealer. He was charged VAT on the rent, but denied liability on the basis that it was an illegal activity and not taxable. However the renting itself was not unlawful either under national Netherlands law or International law. It was held that VAT was payable.
This case is cited by:
(This list may be incomplete)
Jurisdiction: European
Last Update: 13-Feb-17
Ref: 162375
References: [2016] UKUT 354 (TCC)
Links: Bailii
Ratio: UTTC VAT – zero-rating – construction by a rugby club of a clubhouse on a sportsground – whether intended for use ‘as a village hall or similarly in providing social or recreational facilities for a local community’ – VATA Sch 8, Group 5, item 2 and note 6(b) – Appeal refused
Jurisdiction: England and Wales
Last Update: 22-Nov-16
Ref: 570410
References: [2016] UKUT 373 (TCC)
Links: Bailii
Ratio: UTTC VALUE ADDED TAX – exemption – whether dental payment plan administration services supplied to patients for consideration from 1 January 2012 exempt transactions concerning payments or transfers – whether services excluded from exemption as debt collection – CJEU decisions in Bookit II and NEC – whether to refer questions to CJEU – yes
Jurisdiction: England and Wales
Last Update: 21-Nov-16
Ref: 570418
References: [2016] UKUT 350 (TCC)
Links: Bailii
Ratio: UTTC VAT – MTIC fraud – whether FTT erred in law in its approach to the evidence and submissions – whether FTT erred in law in not giving proper weight to evidence of witnesses whose witness statements were unchallenged – whether FTT erred in law in refusing to admit certain evidence tracing money movements contained in a schedule evidenced in an unchallenged statement – whether FTT erred in law in making unspecified findings of fact
Jurisdiction: England and Wales
Last Update: 19-Nov-16
Ref: 570411
References: [2016] UKUT 362 (TCC)
Links: Bailii
Ratio: UTTC VALUE ADDED TAX – MTIC appeal – finding of actual knowledge of connection of appellant’s transactions with fraud – whether HMRC’s case adequately pleaded – yes – whether allegations fairly put to appellant’s witness – yes – whether First-tier Tribunal’s conclusions open to it – yes – appeal dismissed see: [2014] UKFTT 241 (TC)
Jurisdiction: England and Wales
Last Update: 16-Nov-16
Ref: 570420
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 issue – supplies within section 45(1)(b) not taxable
Statutes: Environmental Protection Act 2009 45(1)(b), Value Added Tax Act 1994 41A
Jurisdiction: England and Wales
Last Update: 11-Nov-16
Ref: 570421
References: [2016] UKUT 342 (TCC)
Links: Bailii
Ratio: UTTC Value added tax – input tax – whether transactions connected with fraud – whether First-Tier Tribunal conclusion procedurally unfair – whether appellant knew or should have known of connection with fraud
Jurisdiction: England and Wales
Last Update: 09-Nov-16
Ref: 570413
References: [2016] UKUT 316 (TCC)
Links: Bailii
Ratio: Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified
Jurisdiction: England and Wales
Last Update: 05-Nov-16
Ref: 570414
References: [2016] UKUT 436 (TCC)
Links: Bailii
Ratio: UTTC VALUE ADDED TAX – MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud -whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT, [2014] UKFTT 963 (TC), dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible – appeal dismissed
Jurisdiction: England and Wales
Last Update: 28-Oct-16
Ref: 570428
References: [2009] UKVAT V20926
Links: Bailii
Ratio: VDT VAT – SECURITY- Protection of Revenue — the Appellant’s director associated with three other businesses which had bad VAT compliance records – Appellant phoenix of another company that went into liquidation — Whether Respondents’ actions in requiring a security reasonable -Yes — Appeal dismissed — VAT ACT 1994 Schedule 11 p 4(1)
Jurisdiction: EW
Last Update: 11-Oct-16
Ref: 301745
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 not perverse – no error of law – appeal dismissed; – ‘Applications for extensions of time limits of various kinds are commonplace and the approach to be adopted is well established. As a general rule, when a court or tribunal is asked to extend a relevant time limit, the court or tribunal asks itself the following questions: (1) what is the purpose of the time limit? (2) how long was the delay? (3) is there a good explanation for the delay? (4) what will be the consequences for the parties of an extension of time? and (5) what will be the consequences for the parties of a refusal to extend time. The court or tribunal then makes its decision in the light of the answers to those questions.’
This case is cited by:
(This list may be incomplete)
Last Update: 14-Aug-16
Ref: 462884
References: [2011] UKUT B5 (TCC), [2011] STI 635, [2011] BVC 1607
Links: Bailii
Ratio: UTTC EXEMPTION – Transactions treated as exports – Supplies within UK to other NATO states – Ship dismantling services by UK yard to US department managing Reserve Fleet of obsolete vessels – Whether for the armed forces of another NATO state – Whether exempt under Art 151(1)(c) of Principal VAT Directive – Matter referred to ECJ.
Last Update: 10-Aug-16
Ref: 440802
References: [2013] UKUT 393 (TCC)
Links: Bailii
Ratio: UTTC VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations 1995, reg 129 – VAT Notice 703 – appeal dismissed.
Last Update: 09-Aug-16
Ref: 521008
References: [2016] UKUT 278 (TCC)
Links: Bailii
Ratio: VAT – partial exemption – CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non – CVCP retrospective partial exemption special method (PESM) from 1973 to 1994- whether a combined PESM and business/non-business method was ultra vires – FTT held a new non-CVCP retrospective PESM had been approved and was not ultra vires – HMRC appeal to the Upper Tribunal – appeal dismissed
Last Update: 02-Aug-16
Ref: 567358
References: [2016] UKUT 274 (TCC)
Links: Bailii
Ratio: VAT – MTIC – transactions connected with fraud – transactions effected by agent – agent knew or ought to have known that transactions were connected with fraud – whether knowledge of agent to be attributed to principal – preliminary issue on assumed facts
Last Update: 01-Aug-16
Ref: 567356
References: [2016] UKUT 333 (TCC)
Links: Bailii
Ratio: Ordr
Last Update: 01-Aug-16
Ref: 567367
References: [2016] UKUT 294 (TCC)
Links: Bailii
Ratio: UTTC VALUE ADDED TAX – Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? No
Last Update: 01-Aug-16
Ref: 567362
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 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994. Appeal against the decision: [2014] UKFTT 646 (TC)
Last Update: 01-Aug-16
Ref: 567344
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 within time limit in section 80(4) – whether regulation 38 VAT Regulations 1995 can be adapted or moulded to allow adjustment to reflect reduction in taxable amounts at any time – whether FTT has jurisdiction to determine claim – appeal allowed
Last Update: 31-Jul-16
Ref: 567359
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 – held that the claims were separate claims and out of time – appeal dismissed.
Last Update: 30-Jul-16
Ref: 567353
References: [2016] UKUT 237 (TCC)
Links: Bailii
Ratio: Costs decision
Last Update: 30-Jul-16
Ref: 567339
References: [2012] UKUT 90 (TCC)
Links: Bailii
Coram: Morgan J
Ratio: UTTC VALUE ADDED TAX – margin scheme for second-hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal allowed
Statutes: First Council Directive on VAT, 67/227/EEC 2
This case cites:
(This list may be incomplete)
This case is cited by:
(This list may be incomplete)
Last Update: 06-Jul-16
Ref: 452895
References: [2012] UKUT 18 (TCC), [2012] STC 1056
Links: Bailii
Coram: Warren J P
Ratio: UTCC INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – yes-appeal allowed
Greener Solutions sought repayment of the input tax incurred in respect of mobile telephones it had bought and then exported. The individual who had effected all the relevant transactions on behalf of GSL was Oliver Murray. Murray knew of the fraud committed by Jag-Tec, the missing trader. The question was whether his knowledge should be imputed to GSL.
Held: It should be because Murray had effectively implemented the fraud on behalf of GSL but the fraud was not aimed at GSL.
This case cites:
(This list may be incomplete)
This case is cited by:
(This list may be incomplete)
Last Update: 22-Jun-16
Ref: 452885
References: [2015] UKUT 219 (TCC)
Links: Bailii
UTTC Ratio Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – allegation of bad faith whether it imports allegation of dishonesty
Last Update: 31-May-16
Ref: 549099
References: [2016] UKUT 90 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX – repayment claims – VATA s 80, VAT Regs reg 37 – whether intimation of claim without particulars satisfies statutory requirements – no – whether claim must be allocated to prescribed accounting periods – yes – no claim within statutory meaning made
Last Update: 09-May-16
Ref: 562425
References: [2016] UKUT 89 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA s 80 – VAT Regs reg 37 – whether claim can be amended by complete substitution of reasons – no – claim must remain substantially unchanged – appeal allowed
Last Update: 07-May-16
Ref: 562427
References: [2016] UKUT 69 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX – input tax -whether Appellant carrying on economic activity – UK management company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – whether taxable supplies made – no – appeal dismissed
Last Update: 06-May-16
Ref: 562422
References: [2016] UKUT 88 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX: default penalty surcharge; payments on account regime; effect of increase in threshold; meaning of ‘basic period’ in art 2 of payments on account order; whether non-availability of 7 days additional time to pay breaches EU principle of equal treatment; reasonable excuse for material default
Last Update: 04-May-16
Ref: 562421
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 residence prohibited separate use of dwelling – no – whether planning permission condition that occupation of dwelling be limited to person solely employed by the equestrian business and any resident dependants prohibited separate use of dwelling – yes – appeal allowed
Last Update: 20-Apr-16
Ref: 539405
References: C-58/04, [2005] EUECJ C-58/04
Links: Bailii
ECJ Ratio Sixth VAT Directive – Place of taxable transactions – Supplies of goods effected on board cruise ships – Transport effected within the Community – Exclusion of tax where a stop is made in a third territory – Scope of the exclusion.
Last Update: 30-Mar-16
Ref: 230047
References: [2015] UKFTT 641 (TC)
Links: Bailii
FTTTx VAT – company under common ownership with appellant starting to carry on appellant’s business and appellant ceasing to carry it on – were goods of the business transferred and therefore deemed supply of goods? – no — appeal stayed to determine consequences of deemed supply of services
Last Update: 14-Jan-16 Ref: 557164
References: [2015] UKFTT 667 (TC)
Links: Bailii
FTTTx VAT – tripartite situation – car hire company arranging for repair of third parties’ vehicles damaged in collisions with hired cars-whether car hire company entitled to recover VAT on car repair invoices – Baxi, Aimia and WHA applied – whether economic reality inconsistent with contractual position – yes – appeal dismissed
Last Update: 26-Dec-15 Ref: 557194
References: [2015] UKUT 0341 (TCC)
Links: Bailii
UTTC VAT – whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) – after transfer supplies made only to other group company – art 5, Value Added Tax (Special Provisions) Order 1995 – s 43, VATA – Principal VAT Directive, Arts 11, 19 and 29
Last Update: 16-Oct-15 Ref: 553188
References: [2015] UKUT 343 (TCC)
Links: Bailii
UTTC VAT – whether face-value vouchers issued by appellant companies constitute ‘any 5 security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no – redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed
Last Update: 16-Oct-15 Ref: 553193
References: [2015] UKUT 468 (TCC)
Links: Bailii
VALUE ADDED TAX – Edwards v Bairstow – jurisdiction of Upper Tribunal – appeal against refusal of claim for repayment of overpaid VAT – whether FTT entitled not to find or infer that car dealer had accounted for VAT on bonuses paid by manufacturers to dealer on purchase of demonstrator and courtesy cars in claim periods – appeal dismissed
Last Update: 16-Oct-15 Ref: 553201
References: [2015] UKUT 419 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – Missing Trader Intra-Community Fraud – whether taxable person should have known that its transactions were connected to fraud – whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Axel Kittel v Belgian State and Mobilx v HMRC considered – appeal dismissed
Last Update: 16-Oct-15 Ref: 553199
References: [2015] UKUT 0421 (TCC)
Links: Bailii
VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
Last Update: 16-Oct-15 Ref: 553197
References: [2015] UKUT 405 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – exemption – sports services – partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent – abuse of law – jurisdiction of Upper Tribunal in abuse of law appeals – burden of proof in abuse of law cases – whether arrangements an abuse of law – yes – appeal dismissed PROCEDURE – application for permission to rely on new ground of appeal not argued in FTT – application refused COSTS – Sheldon practice – whether case fell within exceptions to practice – whether HMRC entitled to add to list of exceptions – whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs – appeal dismissed
Last Update: 16-Oct-15 Ref: 553190
References: [2015] UKUT 401 (TCC)
Links: Bailii
UTTC VAT – exemption for supplies of certain services closely linked to sport or physical education – article 132(1)(m), Principal VAT Directive – entry fees for duplicate bridge tournaments – whether contract or duplicate bridge is a ‘sport’ within the meaning of article 132(1)(m) – reference to CJEU
Last Update: 16-Oct-15 Ref: 553187
References: [2007] UKVAT-Excise E01061
Links: Bailii
EXCISE DUTY – goods removed from warehouse – duty suspended movement guaranteed by the Appellant – liable under the guarantee – Appellant not causing the occurrence of an excise duty point
VAT – removal of goods from fiscal warehousing regime
Last Update: 02-Sep-15 Ref: 272135
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 – whether compatible with EU legal principles – appeal dismissed
References: [2011] UKUT 131 (TCC)
Links: Bailii
UTTC INPUT TAX – Capital goods scheme – Adjustment – Decrease in use of capital item in making taxable supplies – College makes educational supplies – College incurred capital expenditure on building extension to premises – College leased premises to tenant company – Opted to tax premises – College took lease back from tenant company – After initial period tenant company struck off register and lease became bona vacantia – No rent paid after initial period – Whether adjustment to relief for input tax required by change of use – Appeal dismissed – VAT Act 1994 s24(1) and reg 115(2) of Gen Regs
References: [2013] UKUT 599 (TCC), [2014] STC 956, [2014] BVC 502
Links: Bailii
UTTC VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the court of appeal in Mobilx – whether that interpretation is open to doubt by subsequent CJEU judgments – Mahageben and David; Toth; Bonik; LVK-56 – no – (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational – no – appeal dismissed and application for reference to CJEU refused
References: C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454
Links: Bailii
ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle of protection of legitimate expectations – National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax
Statutes: Directive 2006/112/EC
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 162 (TCC)
Links: Bailii
UTTC VAT – zero rating – aircraft for use by disabled persons – whether aircraft modified for use by disabled persons after manufacture are ‘ designed’ for such use – held yes but one aircraft not so designed at time of supply – whether Respondent is a ‘ relevant establishment’ for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no – appeal allowed in relation to one aircraft and dismissed in relation to the other
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 under Item 1(d) disapplied by Note 5 – whether membership of Association restricted in accordance with Note 5 – whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment
References: [2013] UKUT 57 (TCC), FTC/40/2011
Links: Bailii
UTTC VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed.’
Statutes: Vale Added Tax Act 1994 81(3A)
References: [2011] UKUT 497 (TCC)
Links: Bailii
Coram: Wallace, Clark TJJ
VAT – input tax – absence of valid invoices – refusal by HMRC to allow input tax claims – absence of reconsideration – whether original decision reasonable – finding by FTT that unreasonable – conclusion by FTT that decision would have been the same had HMRC acted reasonably – nature of jurisdiction – whether FTT’s finding that supplies were made in relevant transactions was perverse – unclear what matters taken into account in arriving at that finding – appeal remitted to FTT to make appropriate findings.
References: [2013] UKUT 109 (TCC), FTC/39/2011
Links: Bailii
UTTC Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality.’
References: [2013] UKUT 6 (TCC)
Links: Bailii
UTTC Value Added Tax – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First-tier Tribunal – Whether material error of law in determination of that question by the FTT – No – Appeal dismissed