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

References: [2013] UKUT 71 (TCC), FTC/67/2011
Links: Bailii
UTTC VAT – Whether First-tier Tribunal had jurisdiction to consider legitimate expectation to recover pre-registration input tax on supply of services – No – decision of First-tier Tribunal allowing taxpayer’s appeal reversed

References: [2013] UKUT 173 (TCC)
Links: Bailii
UTTC VAT -whether First-tier Tribunal erred in concluding that membership fees recovered after access to club’s facilities had been denied due to non-payment were not consideration for a supply but compensation – held yes – appeal allowed

References: [2013] UKUT 160 (TCC)
Links: Bailii
UTTC Value Added Tax; supply of goods; business gift; disposal otherwise than for a consideration; supply by football association of end of season medals to league division points champion clubs; whether output tax payable on the value of such medals – yes; or whether accounted for by output on membership, sponsorship, copyright royalties, and/or broadcasting fees; no; Value Added Tax 1994 Schedule 4, paragraph 5; Principal VAT Directive 2006/112/EC Article 16.

References: [2012] UKUT 359 (TCC), FTC/87/2011
Links: Bailii
UTTc Value Added Tax – were storage units immovable property? – held no – was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services – was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services – appeal allowed.

References: [2012] UKUT 111 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – option to tax land – whether option survived partnership changes – whether one partnership or two – First-tier Tribunal apparently decided only one – whether tribunal’s findings of fact supported by evidence – unclear – appeal remitted to First-tier Tribunal for re-hearing

References: [2011] UKUT 432 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – Zero-rating – Whether product zero-rated as food or standard-rated as beverage – Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4.

References: [2012] UKUT 259
Links: Bailii
Coram: Berner, Herrington TJJ
UTTC VAT – MTIC – whether First-tier Tribunal misdirected itself on the meaning of the ‘only reasonable explanation’ test and took too broad an approach – Kittel – Mobilx – whether trader should be prevented from relying on the legality of his transactions only to the extent that, had he conducted perfect due diligence on his suppliers, such due diligence would have indicated the fraud – Livewire considered – alleged reliance by trader on representations made by HMRC

References: [2012] UKUT 276 (TCC)
Links: Bailii
Coram: Sales J
UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT
Statutes: VAT Regulations 1995 35

References: [2012] UKUT 106 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – evidence of export – whether First-tier Tribunal applied correct legal test – despite incorrect statement, yes – whether tribunal’s findings of fact supported by evidence – yes – appeal dismissed

References: [2012] UKUT 131 (TCC)
Links: Bailii
Coram: Berner, Aleksander TJJ
UTTC VALUE ADDED TAX – supply of parking control services – whether parking charges collected and retained by operator were consideration for a supply – whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist – whether additional consideration payable by landowner for provision of parking control services – appeal dismissed

References: [2012] UKUT 50 (TCC)
Links: Bailii
Coram: Roth J
UTTC VALUE ADDED TAX – input tax – MTIC and contra-trading – whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader – test in Kittel and Recolta Recycling – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx

References: [2010] UKUT B25 (TCC)
Links: Bailii
UTTC Value Added Tax – Land and Property – Holiday home – Associated companies supplying land and building services – Nature of supplies – Whether separate supplies of land and construction services – Yes – Whether abusive practice – Halifax [2005] STC 919 considered – Single supply of completed holiday homes – No – Proper Comparator – Appeal allowed.

References: [2013] UKUT 247 (TCC)
Links: Bailii
UTTC VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C & E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed.

References: [2012] UKUT 105 (TCC)
Links: Bailii
Coram: Mann J
Whether VAT assessments were issued within time limit.

References: [2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73
Links: House of Lords, Bailii
Coram: Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary consideration’, which was a ‘subjective value’, in this case the value which the parties had expressly adoptd adopted to the goods on th first sale. The value of a part-exchange car was to be taken to be the full part-exchange price as agreed and not ‘true value’. That latter value served only to limit any possible refund. The part-exchange price could not properly be characterised as part of a discount on the price of the replacement car. Appeal dismissed
Statutes: Sixth Directive (77/388/EEC)
This case cites:

• Appeal from – Lex Services plc -v- Commissioners of Customs and Excise; Customs & Excise Commissioners v Littlewoods Organisation Plc CA (Times 07-Nov-01, Gazette 29-Nov-01, [2001] STC 1568)
  The taxpayer took cars in part exchange on the sale of new cars. If the car was returned, the real value of the part exchange car was refunded. The taxpayer sought to be taxed on the real value of the car.
  Held: The tax was payable on the . .
• Cited – Staatsecretaris Van Financien -v- Cooperatieve Aardappelenbewaarplaats ECJ ([1981] ECR 445, C-154/80, R-154/80, Bailii, [1981] EUECJ R-154/80)
  (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 – Argos Distributors -v- Commissioners of Customs & Excise ECJ (Times 18-Nov-96, Europa, C-288/94, [1996] STC 1359, [1996] ECR I-5311, Bailii, [1996] EUECJ C-288/94, [1997] QB 499)
  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 – C R Smith Glaziers (Dunfermline) Limited -v- Commissioners of Customs and Excise HL (House of Lords, Times 21-Feb-03, Bailii, [2003] UKHL 7, [2003] STC 419)
  The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
  Held: The contract . .
• Cited – Naturally Yours Cosmetics Ltd -v- Commissioners of Customs and Excise ECJ (Europa, C-230/87, [1988] ECR 6365)
  A cosmetics wholesaler offered to a beauty consultant, acting as retailer, a pot of rejuvenating cream at the special price of £1.50. The consultant was to give the cream to a chosen retail customer (referred to as a hostess) as a reward for . .
• Cited – Rosgill Group Ltd -v- Commissioners of Customs and Excise CA (Times 30-Apr-97, Bailii, [1997] EWCA Civ 1502)
  A party hostess had been allowed to buy for £20.76 a blouse with a catalogue price of £27.99.
  Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference £7.23: ‘The . .
• Cited – Empire Stores -v- Commissioners of Customs and Excise ECJ (Times 08-Jul-94, Europa, C-33/93, [1994] ECR – I 2329, Bailii, [1994] EUECJ C-33/93)
  A retail mail-order supplier, had run two promotions, a ‘self-introduction’ scheme and a ‘introduce a friend’ scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to . .
• Cited – Commissioners of Customs & Excise -v- Westmorland Motorway Services Ltd CA (Times 05-Feb-98, [1998] STC 431)
  Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least . .
• Cited – Rompelman -v- Minister van Financien (Judgment) ECJ (Europa, C-268/83, [1985] ECR I-655)
  A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted. . .
• Cited – Elida Gibbs Ltd -v- Commissioners of Customs and Excise ECJ (Times 12-Nov-96, Europa, Case C-317/94, [1996] STC 1387)
  VAT is chargeable only on the price of goods as discounted to agents.
  Europa Where (a) a manufacturer issues a money-off coupon, which is redeemable at the amount stated on the coupon by or at the expense . .
• Cited – Jennifer Gregg and Mervyn Gregg -v- Commissioners of Customs and Excise ECJ (Times 19-Oct-99, Europa, C-216/97, [1999] STC 934, Bailii, [1999] EUECJ C-216/97)
  For the purposes of Value Added Tax, the terms ‘Establishments’ and ‘organisations’ did not only refer to legal entities as such, but included natural persons, and in this case, particularly, partnerships. Accordingly a partnership running a nursing . .
• Cited – Staatssecretaris van Financien -v- Coffeeshop ‘Siberie’ vof ECJ (Times 08-Jul-99, Europa, C-158/98, [1999] STC 742, Bailii, [1999] EUECJ C-158/98)
  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 . .
• Cited – BLP Group -v- Commissioners of Customs & Excise ECJ (Times 17-Apr-95, Europa, C-4/94, [1995] ECR I-983, [1996] 1 WLR 174, [1995] STC 424, Bailii, [1995] EUECJ C-4/94)
  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 – Mirror Group plc -v- Commissioners of Customs and Excise, Cantor Fitzgerald International -v- Same ECJ (Europa, Europa, Times 07-Nov-01, C-409/98, C-108/99, [2002] QB 546, [2001] STC 1453, Bailii, [2001] EUECJ C-108/99, Bailii, [2001] EUECJ C-409/98)
  A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable . .
• Cited – Commissioners of Customs and Excise -v- Hartwell Plc QBD ([2002] STC 22)
  Motor traders gave customers a voucher to be set off against the cost of a replacement car and other services.
  Held: Patten J said: ‘The Purchase Plus allowance is negotiated and agreed as a reduction by Hartwell in the amount which the . .
• Cited – Commissioners of Customs and Excise -v- Hartwell Plc CA (Bailii, [2003] EWCA Civ 130, Gazette 03-Apr-03, Times 17-Jun-03, [2003] STC 396)
  The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT . .
• Cited – Kuwait Petroleum (GB) Ltd -v- Commissioners of Customs and Excise ECJ (Times 14-May-99, Europa, C-48/97, [1999] STC 488, Bailii, [1999] EUECJ C-48/97)
  ‘Items’ described as gifts’ which Kuwait Petroleum exchanged under a petrol promotion scheme for vouchers received by customers purchasing petrol were issued ‘free of charge’. The purchase of petrol and the exchange of vouchers for gifts were . .
• Cited – Boots Company plc -v- Commissioners of Customs and Excise ECJ (Europa, C-126/88, [1990] STC 387)
  In the simple case of a voucher which the issuer himself redeems by allowing a discount on a purchase from himself, the voucher is not property but is simply evidence of an obligation to give a discount. . .
• At first instance – Lex Services Plc -v- Commissioners of Customs and Excise ChD (Times 17-Oct-00, Gazette 07-Sep-00, [2000] STC 697)
  The taxpayer took in cars in part exchange at a cost higher than the re-sale value. The Commissioners sought to collect VAT on the higher price as shown in the agreements, and the tax payer on the actual value.
  Held: Where the parties . .
• Cited – Investors Compensation Scheme Ltd -v- West Bromwich Building Society HL (Times 24-Jun-97, House of Lords, Bailii, [1997] UKHL 28, [1998] 1 All ER 98, [1998] 1 WLR 896, [1998] AC 896)
  The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside.
  Held: Investors having once . .

(This list may be incomplete)
This case is cited by:

• Cited – Revenue and Customs -v- Debenhams Retail Plc CA (Bailii, [2005] EWCA Civ 892, Times 26-Jul-05)
  The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .

(This list may be incomplete)
Last Update: 03-Mar-16 Ref: 188433

References: [2010] UKUT 404 (TCC), [2011] STC 239, [2010] STI 3248, [2010] BVC 1587
Links: Bailii
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 Respondent – no -appeal allowed.
This case cites:

• Appeal from – Airtours Holiday Transport Ltd -v- Revenue & Customs FTTTx (Bailii, [2009] UKFTT 256 (TC), [2010] BVC 2117, [2010] STI 1479)
  VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed. . .

References: [2012] UKUT 377 (TCC), FTC/36/2011
Links: Bailii
UTTC VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Case remitted to First-tier Tribunal for further findings of fact – Appeal allowed to that extent

References: [2010] UKUT 26 (TCC)
Links: Bailii
UTTC VAT – Single or multiple supplies – test where no single principal supply – land exemption – supply of hall with play equipment for children s parties.

References: [2013] UKUT 517 (TCC)
Links: Bailii
UTTC VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council – whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes

References: [2014] UKFTT 468 (TC)
Links: Bailii
UTTC VAT default surcharge – five late payments appealed – insufficiency of funds and illness of proprietor – whether reasonable excuse – no – whether surcharges disproportionate – no – Appeal dismissed

References: [2012] UKUT 378 (TCC), FTC/40/2010
Links: Bailii
UTTC VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal dismissed.
This case cites:

• Appeal from – Marcus Webb Golf Professional -v- Revenue & Customs FTTTx (Bailii, [2009] UKFTT 388 (TC))
  FTTTx VAT EXEMPTION – tuition of a type taught in a school or university supplied by an employee – whether exempt on the basis of the principle of fiscal neutrality – no – appeal dismissed . .

This case is cited by:

• Appeal from – Marcus Webb Golf Professional (A Firm) -v- HM Revenue and Customs CA (Bailii, [2013] EWCA Civ 1225)
  Application for leave to appeal against finding that MW is liable to account for VAT in respect of supplies of golfing tuition services provided on behalf of MW by Mr Richard West. . .

References: [2013] UKUT 594 (TCC)
Links: Bailii
UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities
Statutes: Value Added Tax Act 1994

References: [2014] UKFTT 476 (TC)
Links: Bailii
UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

References: [2014] UKUT 75 (TCC)
Links: Bailii
UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83

References: [2014] UKUT 46 (TCC)
Links: Bailii
UTTC VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4
This case cites:

• Appeal from – Brockenhurst College -v- Revenue & Customs FTTTx (Bailii, [2013] UKFTT 153 (TC))
  FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. . .

References: [2014] UKUT B4 (TCC)
Links: Bailii
Appeal against rejection of claims for credit for inputs.

References: [2014] UKFTT 475 (TC)
Links: Bailii
UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

References: [2014] UKUT 361 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes – whether FTT erred in law – claim failed to meet reg 201 requirements – appeal allowed

References: [2014] UKFTT 466 (TC)
Links: Bailii
UTTC VAT default surcharge – payment made two days late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

References: [2014] UKFTT 464 (TC)
Links: Bailii
Coram: Michael S Connell
UTTC VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of £1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

References: [2014] UKUT 204 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – whether certain kinds of dog food were pet food – meaning of ‘meal’ in expression ‘biscuits and meal’ in zero-rating schedule

References: [2014] UKUT 336 (TCC)
Links: Bailii
UTTC VAT – Classification of supply of plot of land and storage container – Item 1 Group 1 Schedule 9 Value Added Tax Act – supply exempt – no – appeal allowed

References: [2014] UKUT 38 (TCC)
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 subsequent CJEU judgments cause that interpretation to be open to doubt – Mahageben and David; Toth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused

References: [2014] UKUT 202 (TCC)
Links: Bailii
UTTC Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed – VATA 1994 Schedule 7A Group 2

References: [2013] UKUT 432 (TCC)
Links: Bailii
UTTC VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (‘FTT’) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed

References: [2014] UKFTT 467 (TC)
Links: Bailii
UTTC VAT default surcharge – VAT return late and VAT not paid on time – whether due to circumstances outside its control – yes – whether reasonable excuse – yes – appeal allowed

References: [2014] UKFTT 469 (TC)
Links: Bailii
Coram: Connell TJ
UTTC VAT default surcharge – VAT paid late – insufficiency of funds – Appellant awaiting payment for construction work undertaken from bodies within the public sector – whether reasonable excuse – no – Appeal dismissed

References: [2014] UKUT 320 (TCC)
Links: Bailii
Coram: Warren J P
UTTC VAT-Self-billing- failure to complete a self-billing agreement- 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to be discharged- Adjourned for further argument
Statutes: VAT Regulations 1995 29(2)

References: [2014] UKUT 61 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – input tax – whether supplies made – whether First-tier Tribunal’s decision provided adequate reasons for finding that supplies not made – yes – appeal dismissed

References: [2014] UKFTT 472 (TC)
Links: Bailii
UTTC VALUE ADDED TAX – default penalty surcharge – whether appellant liable for the penalty – yes – whether there was a reasonable excuse for late payment – no – whether penalty disproportionate – no

References: [2007] UKVAT-Excise E01014
Links: Bailii
UTTC PRACTICE AND PROCEDURE – Appeal – Agreement – Whether agreement which was not under section 85 or Rule 17 concluded appeal – Customs mistakenly purported to carry out statutory re-review – Offer of restoration for fee accepted – Terms not certain – No promise or consideration provided by Appellant – Held no contract – Appeal against original review not concluded – VAT Act 1994 s.85 – FA 1994 s.7(4), 15(4) and 16(4)

References: [2013] UKUT 404 (TCC)
Links: Bailii
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed

References: [2014] UKUT 8 (TCC)
Links: Bailii
UTTC Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with fraud

References: [2013] UKUT 483 (TCC)
Links: Bailii
Interpretation of Combined Nomenclature

References: [2014] UKUT 558 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – zero rating – DIY residential conversion scheme – conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building – whether residential building designed as a dwelling – whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling – no – appeal dismissed

References: [2014] UKUT 307 (TCC)
Links: Bailii
UTTC 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. Did the FTT apply the right test? Yes. Appeal dismissed.

References: [2012] UKUT B2 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – exemptions – appellant engaged dental nurses and supplied them as temporary staff to dentists – whether appellant made supplies of staff or of medical treatment – supplies of staff – supplies standard-rated – appeal dismissed

References: [2012] UKUT 224 (TCC)
Links: Bailii
UTTC Value Added Tax – whether assessments made in time – yes – whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes – whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold – no – appeal dismissed