VAT – Exemption for supplies made without payment other than membership subscription to members by a non-profit-making organisation – whether the supplies were referable only to the aims of the organisation – item 1(e), Group 9, Schedule 9, VATA – held the supplies were referable only to the aims of the organisation notwithstanding that the motivation of the members in receiving them was different from the aims of the organisation – Expert Witness Institute v Customs and Excise Commissioners [2002] STC 42 followed – appeal dismissed

Citations:

[2010] UKFTT 423 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426571

VAT – MTIC fraud – input tax – whether purchases by the Appellant were connected with fraudulent evasion of VAT – yes – whether the Appellant knew or should have known of the connection with fraudulent evasion of VAT – actual knowledge not proved, but held the Appellant should have known of the connection in relation to each purchase – appeal substantially dismissed

Citations:

[2010] UKFTT 417 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426585

JOINT EMPLOYMENT – outsourcing IT department – whether staff jointly employed – yes – whether separate supply of staff – no – whether abuse – no – whether legitimate expectation that Notice 700/34 applied – no – appeal dismissed

Citations:

[2010] UKFTT 396 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426545

Judges:

Mummery, Etherton, Sullivan LJJ

Citations:

[2010] EWCA Civ 1255

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 August 2022; Ref: scu.425799

ECJ Sixth VAT Directive – Directive 2006/112/EC – Accession of a new Member State – Right to deduct input tax – National legislation excluding the right to deduct tax on the provision of certain services – Commercial partners established in a territory classified as a ‘tax haven’ – Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force.

Citations:

C-395/09, [2010] EUECJ C-395/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 August 2022; Ref: scu.425266

ECJ Sixth VAT Directive – Directive 2006/112/EC – Right to deduct input tax – New national legislation – Requirements as to the content of an invoice – Retroactive application – Loss of the right to deduct.

Citations:

C-392/09, [2010] EUECJ C-392/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 August 2022; Ref: scu.425272

FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for by section 76(6)(b) to start running – held, it did – Consolidated appeals dismissed.

Citations:

[2010] UKFTT 384 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 73(1)

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422369

FTTTx VALUE ADDED TAX – Supplies – First issue whether single or separate – Alderney Company outsourcing to Appellant in UK – Held – No dominant element – College of Estate Management applied – Place of supply – Whether UK or Alderney – Appeal dismissed as to first issue – Adjourned as to place of supply.

Citations:

[2010] UKFTT 383 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422368

FTTTx MTIC fraud – application of the Kittel test as interpreted in the Mobilx decision – whether Appellants knew or ought to have known of fraud in their transactions – findings that appellants did know or should reasonably have known of fraud in all transactions under appeal.

Citations:

[2010] UKFTT 367 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422359

FTTTx Refusal of claim for repayment of overpaid VAT – Whether repayment precluded by section 80 Value Added Tax Act 1994 – Yes – Appeal dismissed.

Citations:

[2010] UKFTT 340 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422343

VALUED ADDED TAX – assessment in respect of under-declared tax – whether proper records kept – no – whether assessment to the best of the officer’s judgment – yes – appeal dismissed

Citations:

[2010] UKFTT 357 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422327

VDT VALUE ADDED TAX – input tax – Bentley car purchased by credit hire business – VAT (Input Tax) Order 1992 art 7 – whether sufficient evidence of use for making taxable supplies to the exclusion of other uses – no – appeal dismissed.

Citations:

[2010] UKFTT 359 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422335

FTTTx Value Added Tax – MTIC case involving one purchase and sale of products not regularly associated with MTIC fraud by a company whose only director claimed that he was oblivious to MTIC frauds – whether such ignorance was established – how to apply the ‘ought to have known’ element of the Kittel test in these circumstances – Appeal allowed.

Citations:

[2010] UKFTT 386 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422358

VAT – DIY housebuilder – provision of services – repayment of tax refused – Appeal dismissed.

Citations:

[2010] UKFTT 236 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422235

FTTTx VAT – compulsory registration – whether over the registration limit – yes on facts – appeal dismissed

Citations:

[2010] UKFTT 152 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 August 2022; Ref: scu.422211

ECJ Reference for a preliminary ruling – VAT – Right to deduct – Reduction of the extent of the right to deduct in the event of breach of the obligation to use a cash register.

Citations:

[2010] EUECJ C-188/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 August 2022; Ref: scu.421320

ECJ (Customs Union) Act of Accession to the European Union – Customs union – Transitional measures – Goods free from customs duties when entered for free circulation – Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia – Export formalities – Import duties – VAT.

Citations:

[2010] EUECJ C-248/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 August 2022; Ref: scu.421316

VAT – Supply – VAT refund Garage

Citations:

[2009] UKFTT 387 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409168

FTTTx VAT Input Tax – Procedure – admissibility of evidence

Citations:

[2009] UKFTT 391 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409163

FTTTx VAT – DIY builders scheme – invoices charged at 17.5% – whether qualifying services for qualifying conversion with reduced VAT rate – HMRC only liable to repay VAT ‘chargeable’

Citations:

[2009] UKFTT 349 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409164

INPUT TAX – disallowed because no tax chargeable on supply – appeal dismissed.

Citations:

[2009] UKFTT 309 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409095

FTTTx VAT – Notice of requirement to give security – appellant failing to make VAT returns and in default – associated companies in default and insolvent – appellant having provided security on earlier occasion by cash deposit – the Commissioners requiring further security having applied original cash deposit towards payment of VAT due – whether decision of the Commissioners was reasonable – yes -VATA 1994, Sch 11 para 4(2) – appeal dismissed

Citations:

[2009] UKFTT 315 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409109

FTTTx REGISTRATION – compulsory registration with effective date five years earlier than date of decision and notification – are Commissioners time barred? – no – appeal dismissed

Citations:

[2009] UKFTT 245 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409059

FTTTx VAT- financing involving sale of business – Abuse? No financing transaction as going concern which gave margin treatment – Appeal allowed

Judges:

Shipwright TJ

Citations:

[2009] UKFTT 192 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Mayor of Bradford v Pickles HL 29-Jul-1895
The plaintiffs sought an injunction to prevent the defendant interfering with the supply of water to the city. He would have done so entirely by actions on his own land.
Held: The plaintiffs could have no property in the water until it came on . .

Cited by:

Appeal from – HM Revenue and Customs v Pendragon UTTC 15-Mar-2012
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 . .
At FTT – Pendragon Plc and Others v HM Revenue and Customs CA 23-Jul-2013
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour.
At FTTTx – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 August 2022; Ref: scu.409010

FTTTx VAT – preferred and alternative assessments – MTIC fraud – appeal dismissed

Citations:

[2009] UKFTT 218 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409040

FTTTx Vat – repayments

Citations:

[2009] UKFTT 183 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409002

FTTTx Value Added Tax – Claim for VAT refund in respect of the cost of building a new house – whether the Appellant, who constructed the house, and to whom the taxable supplies were made of both building materials and sub-contract labour was constructing the house in the course of business – Appeal dismissed – Informal consideration of whether the Appellant might recover the relevant VAT by applying for voluntary registration

Citations:

[2009] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409039

FTTTx PROCEDURE – Entertainment of appeal – Strike-out application – Whether appeal made out of time – Date of Decision – Whether to extend time for appealing – VAT Trib Rules 4, 6(1) and 19

Citations:

[2009] UKFTT 184 (TC), [2009] SFTD 590, [2010] STI 1402

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409005

FTTTx PARTNERSHIP – partnership between building owner, a developer and the Appellant as contractor – supply of building works – whether liable to VAT although made by the Appellant to the partnership – yes – appeal dismissed

Citations:

[2010] UKFTT 66 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408935

FTTTx VAT – Whether taxable supply – Appeal allowed

Citations:

[2010] UKFTT 61 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408936

FTTTx VAT – penalty for failure to notify liability to register – reasonable excuse – reliance on third party – mitigation – penalty reduced.

Citations:

[2009] UKFTT 234 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408996

FTTtx VALUE ADDED TAX – Deduction of input tax per Sections 25 and 26 VATA 1994 – repayment refused on basis that MTIC fraud involved – actual and imputed knowledge of taxpayer – Appeal Refused.

Citations:

[2010] UKFTT 63 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408940

FTTTx VAT – input tax repayment claim – MTIC fraud whether fraudulent tax losses in deal chains of alleged contra-traders – yes – whether connected to appellant – yes – whether appellant had knowledge or means of knowledge of connection to fraudulent tax losses – yes – appeal dismissed.

Citations:

[2010] UKFTT 68 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408930

FTTTx VAT Default Surcharge – Appellants thought the relevant VAT was not paid late – found that it was – found that no reasonable excuse provided – appeal dismissed

Citations:

[2010] UKFTT 59 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408920

FTTTx VAT – FLAT RATE SCHEME – Retrospective withdrawal of authorisation – associated with another company – whether Appellant and another company closely bound to one another by financial, economic and organisational links – satisfied that Respondents’ decision reasonable – assessment reasonable – Appeal dismissed

Citations:

[2010] UKFTT 74 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408929

FTTTx VALUE ADDED TAX – appeal against notice of requirement for security for VAT – whether HMRC acted reasonably in requiring security -para 4 (2) of Schedule 11 VATA 1994 -appeal dismissed

Citations:

[2010] UKFTT 72 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408927

FTTTx Input tax – MTIC fraud – Whether Appellant knew or should have known that by its purchases it participated in transactions connected with fraudulent evasion of VAT – Finding that Appellant should have known – Kittel ECJ [2009] STC 1537 applied – Applied dismissed

Citations:

[2010] UKFTT 65 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408928

FTTTx VAT – three-year ‘capping’ limitation – Flat Rate Scheme – Appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year ‘cap’ applied to limit period of claim – whether Appellant prevented from exercising Community law rights on grounds he could not know the correct business category for his business activities for purposes of Flat Rate Scheme – no – section 80 VATA 1994 – appeal dismissed

Citations:

[2010] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408931

FTTTx VAT – refusal of right to deduct input tax – Missing Trader Intra-Community (MTIC) fraud

Citations:

[2010] UKFTT 46 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408899

Citations:

[2010] UKFTT 36 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408910

VAT – REGISTRATION – Exemption from

Citations:

[2010] UKFTT 30 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408911

FTTTx VAT – MTIC fraud – whether trader entitled to recover input tax – whether assessed transaction formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known assessed transaction was connected with VAT fraud – trader knew of connection – appeal dismissed

Citations:

[2010] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408903

ECJ (Taxation) – Sixth VAT Directive Article 17(2) and (3) Article 28b(A)(2) Right to deduction Transitional arrangements for the taxation of trade between Member States Place of the intra-Community acquisitions of goods.

Citations:

C-539/08, [2010] EUECJ C-539/08, C-536/08

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 17 August 2022; Ref: scu.408766

Judges:

Longmore, Etherton, Pitchford LJJ

Citations:

[2010] EWCA Civ 422, [2010] STI 1474, [2010] STC 1572, [2010] BVC 606

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408598

ECJ Taxation – Sixth VAT Directive – Reprographics activities – Concepts of ‘supply of goods’ and ‘supply of services’ – Distinguishing criteria.

Citations:

C-88/09, [2010] EUECJ C-88/09

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 August 2022; Ref: scu.401824

The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover later returned to levels below the threshold. It was held that the Commissioners could only act on the basis of the facts as they would have appeared at the time he should have applied. The process was intended to be a speedy one, and was an estimate of future activity.

Citations:

Times 07-Nov-2000

Statutes:

Value Added Tax Act 1994 Sch 1 para 1 (3)

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.80989

Judges:

Henderson J

Citations:

[2008] EWHC 1137 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.267986

FTTTx VAT – SERVICES – PLACE OF SUPPLY – Appellant supplied management and corporate services to parent company under service level agreement – were the services principally and habitually those of a consultant and consultancy bureaux – No – place of supply of services United Kingdom – Appeal dismissed – position reserved on costs.

Citations:

[2009] UKFTT 121 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373695

FTTTx Value Added Tax – Input tax – Whether evidence of supplies as invoice and of payment of VAT on invoiced supplies sufficient to meet requirements of sections 26 and 26A of Value Added Tax 1994 – No

Citations:

[2009] UKFTT 149 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373698

FTTTx OUTPUT TAX – taxi firm sole proprietor – not including on returns VAT on drivers’ commission and own driving because tax had not been collected – whether HMRC should have given advice – also quantum of assessments in dispute -whether proprietor’s turnover included drivers’ takings as well as his own – appeal dismissed on all points – direction made as to change in tribunal Rules on 1 April 2009 by S1 2009 No.273 (L.1.)

Citations:

[2009] UKFTT 155 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373703

FTTTx VAT – Input tax – MTIC fraud – Appellant exporting eight consignments of mobile phones all acquired from same trader – All traced back to defaulting traders – Whether Appellant know or should have known – Treatment of hearsay evidence by Customs – Relevance of fact that Kittel ECJ not reflected in UK statute – Appeal dismissed

Citations:

[2009] UKFTT 166 (TC), [2010] STI 836, [2009] SFTD 488

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373704

FTTTx VAT – SECURITY- REQUIREMENT FOR Vat – security- requirement for

Citations:

[2009] UKFTT 165 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373706

VAT – security – director’s involvement in earlier failed companies – reasonableness of the demand – appeal dismissed

Citations:

[2009] UKFTT 124 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373697

FTTTx Appeal against the respondents’ decision given by a letter dated 14 May 2007 by which they informed the appellant that they refused to pay or credit andpound;350,323.75 being part of a slightly larger sum claimed by the appellant as input tax for the three month prescribed accounting period ending 31 July 2006. That input tax was claimed in respect of three transactions in which the appellant sold mobile telephones to buyers established in Member States of the EU though, as will be seen later in this decision, in two cases the respondents dispute that the goods were removed to another Member State. The respondents allege that the right to deduct input tax was lost by the appellant because the transactions were connected with fraud and the appellant either knew or should have known of that fact.

Citations:

[2009] UKFTT 127 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373691

FTTTx Value Added Tax – Under-declarations – calculation of assessments ‘to best of judgement’ – Section 73 VATA 1994 – Appeal Refused.

Citations:

[2009] UKFTT 128 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373687

FTTTx VAT Penalties – Default Surcharge: Delay in payment. Letter from Bank of Scotland about new ‘prompt payment’ system being applied to BACS payment. Believed it applied. Reasonable excuse. Appeals Allowed.

Citations:

[2009] UKFTT 130 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373690

FTTTx OUTPUT TAX – disclosure in annual accounts of cash introduced into the business – origin of that cash – whether undisclosed takings – yes – appeal dismissed

Citations:

[2009] UKFTT 120 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373675

FTTTx Failure to submit VAT returns on time – default surcharge penalties – fraudulent employee – reasonable excise – Appeal allowed

Citations:

[2009] UKFTT 144 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373685

FTTTx VAT – DEFAULT SURCHARGE – Appellant assumed no return necessary because of its application to change accounting date – no reasonable excuse – second surcharge Appellant alleged that the return was dispatched in time – no reliable evidence of time and manner of posting – return incomplete – Appeal dismissed

Citations:

[2009] UKFTT 146 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373693

FTTTx VAT – request to backdate effective date of registration – statutory power – HMRC administrative procedure – whether HMRC acted reasonably – yes – appeal dismissed

Citations:

[2009] UKFTT 122 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373683

FTTTx ZERO RATING – proof of export – no supporting evidence – appeal dismissed

Citations:

[2009] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373684

FTTTx SECURITY – involvement of director in earlier company with poor compliance record – reasonableness of Commissioners’ decision – appeal dismissed

Citations:

[2009] UKFTT 132 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373678

FTTTx SECURITY – four associated companies – large indebtedness to the Revenue – reasonableness of Commissioners’ decision – appeal dismissed

Citations:

[2009] UKFTT 107 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373654

FTTTx Appeal against requirement for security

Citations:

[2009] UKFTT 145 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373671

FTTTx VAT – ASSESSMENT – Appellants ran a golf club – set up two companies to make golfing supplies – Appellants acted as landlord and manager – companies in voluntary liquidation – Who made the golfing supplies? – the Appellants – Appeal dismissed – no adjudication on alternative dispute (doctrine of abuse)

Citations:

[2009] UKFTT 119 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373672

FTTTx Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed

Citations:

[2009] UKFTT 88 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373663

FTTTx VAT – EXEMPT SUPPLY – Appellants granted a lease to various connected companies – Appellants contended that they provided facilities to the companies which was a standard rated supply – Appellants’ analysis flawed – their supply was a grant of legal interest of possession in a property which was exempt from VAT – Appeal dismissed

Citations:

[2009] UKFTT 92 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373666

FTTTx INPUT TAX – refurbishment of clubhouse – whether input tax recoverable – whether clubhouse used exclusively for taxable supplies – no – appeal dismissed

Citations:

[2009] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373673

FTTTx SECURITY – requirement for – whether requisite for the protection of the Revenue – VAT compliance of previous companies with which director concerned – VATA 1994 Sch. 11 para 4(2) – Appeal Dismissed.

Citations:

[2009] UKFTT 129 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373670

FTTTx Value Added Tax – Best judgment – Restaurants (takeaway and eat in) – Whether agreement on zero/standard rated supplies pursuant to Reg.67(1) VAT Regs – Yes – Whether two days invigilation sufficient to make best judgment assessment – Yes – Appeal partly allowed

Citations:

[2009] UKFTT 83 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373658

FTTTx VAT – Input tax – MTIC Fraud – Incorporation of Kittel into domestic law – Effect of ECHR decision in Bulves v Bulgaria on domestic application of Kittel test – Does ECA 72 prevail over HRA 98? – Whether knowledge of a particular fraud is required – Whether the tax loss is established only if there is an unpaid assessment – Whether all input tax or only that evaded should be denied – Whether discrimination in HMRC’s approach is relevant to test
VAT – Input tax – MTIC Fraud – Whether connection to fraud – Whether fraud – Whether trader knew or should have known of fraud: whether trader took all reasonable precautions – No – Whether trader would have discovered fraud if he had taken all reasonable precaution – Yes
VAT – Input tax – MTIC Fraud – Contra trade – Need of connection between the clean and dirty chain in the form of some arrangement linking them

Citations:

[2009] UKFTT 108 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373660

FTTTx DO-IT-YOURSELF HOUSEBUILDER: refund of tax; residential conversion; reduced rate.

Citations:

[2009] UKFTT 96 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373669

FTTTx VAT – FLAT RATE SCHEME – denial of input tax claim on construction costs of a riding arena – Appellant not entitled to recover input tax under flat rate scheme except on capital expenditure goods exceeding andpound;2,000 – was the denial of the input tax in the correct form – yes – were the disputed supplies goods or services – services except haulage which was part of a single supply of goods – was the decision to refuse retrospective withdrawal reasonable – no – Appeal allowed in part

Citations:

[2009] UKFTT 94 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373655

FTTTx VAT – EXEMPT SUPPLIES – HEALTH AND WELFARE – Whether Intense Pulse Treatment (permanent removal of unwanted hair) constituted medical or surgical treatment – No – breach of fiscal neutrality – No – Appeal dismissed – Item 4 Group 7 Schedule 9 VAT Act 1994.

Citations:

[2009] UKFTT 87 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373634

FTTTx Value Added Tax – Default Surcharge – Late filing of return resulting in part from various changes of address and the failure to receive the Return Form – Inadequate advice given to the trader by his regular contact in the Debt management section of HMRC – Appeal allowed

Citations:

[2009] UKFTT 103 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373647

FTTTx VAT – Default surcharge – assessment not valid if based on incorrect specified percentage- assessment incapable of amendment if wrong from the start – Dow Chemical Company Ltd (1995) considered.

Citations:

[2009] UKFTT 136 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373645

FTTTx DEFAULT SURCHARGE – Electronic payment- Extension under Notice 700, para 21.3.1 – Payment initiated on 6 October and received on 8 October – No reasonable excuse – Appeal dismissed

Citations:

[2009] UKFTT 110 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373642

FTTTx VAT – input tax – effect of taxpayer’s reasons for a special exemption method override notice – preliminary ruling.

Citations:

[2009] UKFTT 91 (TC), [2009] STI 2606, [2009] SFTD 200

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373653

FTTTx ZERO-RATING – whether grants of leases of parking spaces were sufficiently closely linked with grants of leases of residential apartments – single economic transaction – no

Citations:

[2009] UKFTT 102 (TC), [2009] STI 2612, [2009] SFTD 233

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373637

FTTTx Vat – repayments

Citations:

[2009] UKFTT 89 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373652

FTTTx VALUE ADDED TAX – Take-away business – Invigilation and test purchases carried out – Assessments on basis suppression shown on day of test purchases alone – Whether best judgment – Appeal allowed in part

Citations:

[2009] UKFTT 86 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373650

FTTTx VAT – import tax – repayment claim said to be based on Appellant having purchased computer system and software relating to bank charge recovery system – whether supply took place at all – on evidence no – appeal dismissed

Citations:

[2009] UKFTT 105 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373649

FTTTx INPUT TAX – deductibility – purchase of vehicle registration plate – was it for the purposes of the Appellant’s business – yes – appeal allowed

Citations:

[2009] UKFTT 106 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373638

FTTTX VALUE ADDED TAX – assessments – dishonest evasion – take away food outlets – test purchases, cashing up and analysis of Z-readings – conclusion that takings understated – assessments made to recover tax – one business unregistered – whether registration threshold exceeded – yes – whether assessments undermined by claims of errors, hoax calls and closure of nearby competitors – evidence of such factors tenuous – assessments upheld
DISHONESTY PENALTY – whether dishonesty established – yes – whether mitigation allowed by respondents adequate – yes – appeal dismissed

Citations:

[2009] UKFTT 90 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373644

FTTTx VAT -zero rating – Article 148(d) of the Principal VAT Directive – services which meet the direct needs of vessels used for rescue or assistance at sea -meaning of ‘direct needs’- whether alterations or repair and maintenance services for lifeboat stations and other equipment meet the direct needs of lifeboats.

Citations:

[2009] UKFTT 39 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373628

FTTTx VAT – EXEMPT SUPPLIES – Cultural Services – Eligible Body – No – Appeal Dismissed

Citations:

[2009] UKFTT 161 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373620

FTTTx VALUE ADDED TAX – exemption – agreements purporting to be leases- held not to be.

Citations:

[2009] UKFTT 57 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373626

FTTTx Default surcharges – over a period of years – claim that insufficiency of funds and business factors impacted on VAT payments – appeal dismissed

Citations:

[2009] UKFTT 46 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373616

FTTTx VAT – Default surcharge – Reasonable excuse

Citations:

[2009] UKFTT 45 (TC), 2009] UKFTT 00023 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373615

FTTTx Compulsory Registration; cancellation of registration; Notice of assessment; validity; time bar; Value Added Tax Act 1994 Section 73, Schedule 1 paragraph 13.

Citations:

[2009] UKFTT 82 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373625

Value Added Tax: compulsory registration, partnership, property consultant entitled to share of profit; whether remuneration or distribution of partnership funds.

Citations:

[2009] UKFTT 59 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373623

FTTTx VALUE ADDED TAX – Zero-rating – Construction of new building attached to a dwelling – Whether within the provisions of VATA 1994 Sch 8, Grp 5 – Appeal dismissed

Citations:

[2009] UKFTT 44 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373614

FTTTX VALUE ADDED TAX- import VAT – Simplified Import VAT Accounting (‘SIVA’)- trader refused entry into scheme – business did not satisfy financial viability as net assets less than average VAT liability – appeal dismissed.

Citations:

[2009] UKFTT 40 (TC), [2009] UKFTT 00018 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373613

FTTTx VALUE ADDED TAX – recoverable input tax – whether tax in dispute was referable to cost components of the appellant’s business – found on the evidence that some but not all of the tax claimed for repayment was so referable – appeal allowed in part

Citations:

[2014] UKFTT 82 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.521692

VAT- penalty for late payment – whether reasonable excuse – held, no – appeal dismissed – liable for surcharge

Citations:

[2014] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.521714

FTTTx VAT – Late registration – Whether a partnership existed between the appellants which the Commissioners could require to be registered – evidence that the appellants had represented to the Inland Revenue for income tax purposes that they were in partnership and that accounts had been drawn up on that basis – Found as a fact that a partnership existed and was not a sham even though motivated only by a wish to gain an income tax advantage – Appeal dismissed – Penalty for late registration further mitigated to a nominal amount (andpound;50)

Citations:

[2009] UKFTT 74 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373611