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
[2010] UKFTT 417 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426585
Five default surcharges – insufficiency of funds following Foot and Mouth outbreak – Reliance on incorrect advice from HMRC – Whether reasonable excuse – Yes in respect of four default surcharges – appeal allowed in part
[2010] UKFTT 446 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426576
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
[2010] UKFTT 396 (TC)
England and Wales
Updated: 27 August 2022; Ref: scu.426545
Mummery, Etherton, Sullivan LJJ
[2010] EWCA Civ 1255
England and Wales
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.
C-395/09, [2010] EUECJ C-395/09
European
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.
C-392/09, [2010] EUECJ C-392/09
European
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.
[2010] UKFTT 384 (TC)
Value Added Tax Act 1994 73(1)
England and Wales
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.
[2010] UKFTT 383 (TC)
England and Wales
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.
[2010] UKFTT 367 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422359
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
[2010] UKFTT 357 (TC)
England and Wales
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.
[2010] UKFTT 359 (TC)
England and Wales
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.
[2010] UKFTT 386 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422358
VAT – DIY housebuilder – provision of services – repayment of tax refused – Appeal dismissed.
[2010] UKFTT 236 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422235
VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section 71 – appeal dismissed.
[2010] UKFTT 211 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422239
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.
[2010] EUECJ C-248/09
European
Updated: 22 August 2022; Ref: scu.421316
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] STC 1438 considered – Whether FOBTs exempt comparators – Whether on facts due diligence defence established to breach of fiscal neutrality
Exemption- Slot machines – Exclusion of ‘gaming machines’ from exemption – VATA 1994 Sch 9 Group 4 – 6th Directive Art 13B(f) – Breach of fiscal neutrality – Period of breach – Appeal allowed for all periods
[2009] UKFTT 363 (TC)
England and Wales
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 – 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 . .
At FTTTx – 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 . .
At FTTTx – 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 FTTTx – 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 FTTTx – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 August 2022; Ref: scu.409170
VAT – Supply – VAT refund Garage
[2009] UKFTT 387 (TC)
Updated: 17 August 2022; Ref: scu.409168
INPUT TAX – disallowed because no tax chargeable on supply – appeal dismissed.
[2009] UKFTT 309 (TC)
England and Wales
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
[2009] UKFTT 315 (TC)
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
[2009] UKFTT 245 (TC)
England and Wales
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
Shipwright TJ
[2009] UKFTT 192 (TC)
England and Wales
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 . .
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.
Updated: 17 August 2022; Ref: scu.409010
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
[2009] UKFTT 184 (TC), [2009] SFTD 590, [2010] STI 1402
Updated: 17 August 2022; Ref: scu.409005
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
[2009] UKFTT 202 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.409039
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.
[2010] UKFTT 63 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408940
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
[2010] UKFTT 66 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408935
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
[2010] UKFTT 72 (TC)
England and Wales
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
[2010] UKFTT 65 (TC)
England and Wales
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
[2010] UKFTT 73 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408931
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.
[2010] UKFTT 68 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408930
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
[2010] UKFTT 74 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408929
VAT – REGISTRATION – Exemption from
[2010] UKFTT 30 (TC)
England and Wales
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
[2010] UKFTT 47 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408903
[2010] UKFTT 36 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408910
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.
C-539/08, [2010] EUECJ C-539/08, C-536/08
European
Updated: 17 August 2022; Ref: scu.408766
Longmore, Etherton, Pitchford LJJ
[2010] EWCA Civ 422, [2010] STI 1474, [2010] STC 1572, [2010] BVC 606
England and Wales
Updated: 17 August 2022; Ref: scu.408598
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.
Times 07-Nov-2000
Value Added Tax Act 1994 Sch 1 para 1 (3)
England and Wales
Updated: 06 August 2022; Ref: scu.80989
Henderson J
[2008] EWHC 1137 (Ch)
England and Wales
Updated: 06 August 2022; Ref: scu.267986
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration of justice to bring it within the section as amended by the regulation. The Directive did not require that the body should be altruistic, and it was not relevant that the decision might lead to other bodies also becoming exempt.
Times 12-Apr-2001
Sixth Council Directive 77/388/EEC on the harmonisation of laws relating to turnover taxes, Value Added Tax Act 1994 Sch 9 Group 9 para (e), Value Added Tax (Education) (No 2) Order 1994 (1994 No 2969)
England and Wales
Appealed to – Expert Witness Institute v Commissioners of Customs and Excise CA 12-Dec-2001
A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the . .
Appeal from – Expert Witness Institute v Commissioners of Customs and Excise CA 12-Dec-2001
A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 August 2022; Ref: scu.80423
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
[2009] UKFTT 149 (TC)
England and Wales
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.)
[2009] UKFTT 155 (TC)
England and Wales
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
[2009] UKFTT 166 (TC), [2010] STI 836, [2009] SFTD 488
England and Wales
Updated: 03 August 2022; Ref: scu.373704
VAT – security – director’s involvement in earlier failed companies – reasonableness of the demand – appeal dismissed
[2009] UKFTT 124 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373697
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.
[2009] UKFTT 121 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373695
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
[2009] UKFTT 146 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373693
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.
[2009] UKFTT 127 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373691
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.
[2009] UKFTT 130 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373690
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)
[2009] UKFTT 119 (TC)
England and Wales
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
[2009] UKFTT 88 (TC)
England and Wales
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
[2009] UKFTT 92 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373666
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.
[2009] UKFTT 129 (TC)
England and Wales
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
[2009] UKFTT 83 (TC)
England and Wales
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
[2009] UKFTT 108 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373660
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
[2009] UKFTT 94 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373655
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
[2009] UKFTT 102 (TC), [2009] STI 2612, [2009] SFTD 233
England and Wales
Updated: 03 August 2022; Ref: scu.373637
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
[2009] UKFTT 86 (TC)
England and Wales
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
[2009] UKFTT 105 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373649
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
[2009] UKFTT 90 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373644
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.
[2009] UKFTT 87 (TC)
England and Wales
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
[2009] UKFTT 103 (TC)
England and Wales
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.
[2009] UKFTT 136 (TC)
England and Wales
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
[2009] UKFTT 110 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373642
Value Added Tax: compulsory registration, partnership, property consultant entitled to share of profit; whether remuneration or distribution of partnership funds.
[2009] UKFTT 59 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373623
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.
[2009] UKFTT 39 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373628
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.
[2009] UKFTT 40 (TC), [2009] UKFTT 00018 (TC)
England and Wales
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
[2014] UKFTT 82 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.521692
VAT- penalty for late payment – whether reasonable excuse – held, no – appeal dismissed – liable for surcharge
[2014] UKFTT 97 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.521714
VAT – BUILDERS – Do -it-yourself
[2009] UKFTT 58 (TC)
England and Wales
Updated: 30 July 2022; Ref: scu.373610
