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

FTTTx VAT – Default surcharge – Electronic payment of tax received one day after the due date – whether the payment was made ‘at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners’ in time – held that it was – Appeal allowed

Citations:

[2009] UKTFF 60 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373608

FTTTx VAT – assessment – whether assessment valid as made to best judgment where made in absence of a return and not withdrawn and re-issued on return being furnished – yes – application dismissed

Citations:

[2009] UKFTT 42 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373597

FTTTx S73 Assessment: Partnership; one partner bankrupt; appeal proceeding in name of one partner only; repayment claims credibility check; mark-ups on fast selling lines not in line with expected outcomes; local convenience store; unlikely patterns of trading; no adherence to any accepted retail scheme; assessment upheld.

Citations:

[2009] UKFTT 48 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373596

FTTTx Value Added Tax – Input tax – Attribution of input tax – Opera Company making both exempt and taxable supplies – Company makes exempt supplies of tickets and taxable supplies of sponsorship rights, programmes, CDs etc. to public and makes taxable supplies of productions to outside concert hall – Company pays input tax when obtaining the production inputs required to make the opera productions presented as part of season – Whether input tax on production inputs deductible – Yes – Value Added Tax Regulations 1995, SI 1995/2518 reg 101(2)(b) and (d)

Citations:

[2009] UKFTT 77 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373609

FTTTx Belated Notification Penalty; No returns; Calculation based on expected turnover; Mitigation applied for Voluntary Declaration; no reasonable excuse.

Citations:

[2009] UKFTT 49 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373595

FTTTx Value Added Tax – Default surcharge – First default occasioned by late refusal of bank to advance monies following a long, and initially encouraging, negotiation – second default occasioned by CHAPS payment being late on account of the failure to note that 7 May 2007 was a Bank holiday – First appeal allowed and second appeal dismissed

Citations:

[2009] UKFTT 52 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373607

FTTTx Value Added Tax – Requirement for security – para. 4(2),(4), Sch. 11, VATA 1994 – connection of control, trade and website address established between the Appellant company and other companies with a history of VAT default and insolvency in the local area – held, requirement for security had not been shown to be unreasonable – appeal dismissed

Citations:

[2009] UKFTT 72 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373600

ECJ Sixth VAT Directive Second and fourth subparagraphs of Article 4(5) Option of Member States to consider activities of bodies governed by public law exempted under Article 13 and Article 28 of the Sixth Directive as activities of public authorities Rules governing exercise of that option Right to deduct Significant distortions of competition.

Citations:

C-102/08, [2009] EUECJ C-102/08

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 28 July 2022; Ref: scu.347052

VDT Security – Requirement for – Whether requisite for protection of the Revenue – Appeal dismissed – VATA 1994 Sch 11 para 4(2)

Citations:

[2009] UKVAT V20965

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.346541

The court was asked whether Pringles are ‘similar to potato crisps and made from the potato?’ Toulson LJ discussed the need for appellate courts to respect the special knowledge of tribunals: ‘Where a Tribunal has taken into account all relevant factors, and has not been influenced by impermissible factors, a court will only exceptionally entertain a challenge based on the Tribunal’s evaluation of those factors for the reason given by Baroness Hale in AH. The challenge would have to show that the decision was perverse.’

Judges:

Toulson LJ, Mummery LJ, Jacob LJ

Citations:

[2009] EWCA Civ 407, [2009] BVC 461, [2009] BTC 5462, [2009] STC 1990, [2009] STI 172

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At VDT – Procter and Gamble (Uk) v Revenue and Customs VDT 25-Jun-2007
VDT ZERO-RATING – food – Excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994 – whether Pringles are similar to potato crisps – yes – whether they are made from the potato, potato flour or potato starch – . .
Appeal from – Procter and Gamble UK v Revenue and Customs (Including Supplemental Judgment) ChD 4-Jul-2008
Whether Regular Pringles are standard-rated as being within the words ‘potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch’ in excepted item 5 of Group 1 of Schedule 8 to . .

Cited by:

Cited – Sugar v The British Broadcasting Commission and Another (No 2) CA 23-Jun-2010
The respondent had had prepared a report as to the balance of its reporting of the Israeli-Palestinian conflict. Earlier proceedings had established that the purposes of the holding of the reporting included jurnalism. The claimant now appealed . .
Cited – 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.

VAT

Updated: 26 July 2022; Ref: scu.346217

The taxpayers appealed against a finding that their business did not fall within the exemption from VAT of insurance brokers. They introduced possible customers to insurance companies via web-sites.
Held: The company’s activities were in the nature of insurance brokers, and the business was within the scope of the exemption.

Judges:

Sir Edward Evans-Lombe

Citations:

[2009] EWHC 999 (Ch), Times 05-Jun-2009

Links:

Bailii

Statutes:

Value Added Tax Act 1994, Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the member states relating to turnover taxes (OJ June 13, 1977 L145/1)

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.344034

Whether fitted furniture is part of a building is a question of fact.

Citations:

Ind Summary 22-Mar-1993

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.79320

Judges:

Jacob J

Citations:

[2003] EWHC 1822 (Ch), [2003] STC 1072, [2003] STI 1394

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 July 2022; Ref: scu.342137

The Commissioners appealed from a decision of the Vat and Duties Tribunal

Judges:

The Honourable Mr Justice Patten

Citations:

[2003] EWHC 2552 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Pegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .
See Also – Pegasus Birds Ltd v Customs and Excise VDT 22-Oct-1997
The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’. . .
See Also – Pegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .
Appeal from – Pegasus Birds Ltd v Customs and Excise VDT 7-Jun-2002
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded. . .

Cited by:

Appeal from – Pegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 July 2022; Ref: scu.188059

Judges:

Patten J

Citations:

[2009] EWHC 487 (Ch), [2009] STI 775, [2009] STC 1577, [2009] BTC 5308, [2009] BVC 307

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Boots Company Plc v HM Revenue and Customs CA 17-Dec-2009
. .
Cited – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 23 July 2022; Ref: scu.322747

VDT VAT – Default surcharge – Reasonable excuse – Illness asserted in correspondence – Inadequate evidence before the Tribunal – Appeal dismissed

Citations:

[2008] UKVAT V20873

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301846

DEFAULT SURCHARGE – bank informing the Appellant about a wrong cut-off time for making CHAPS payment – reasonable excuse – appeal allowed

Citations:

[2008] UKVAT V20874

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301861

INPUT TAX – Appellant registered as provider of exempt supplies childcare – subsequently it provided taxable supplies of management consultancy – Following advice from HMRC all its input tax reclaimed – Whether issue wrong advice justiciable in Tribunal – No
MISDECLARATION PENALTY – Whether Appellant entitled to rely on wrong advice from HMRC as reasonable excuse – Whether HMRC given sufficient information – No

Citations:

[2008] UKVAT V20793

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301785

Reasonable excuse appeal

Citations:

[2008] UKVAT V20876

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301834

Citations:

[2008] UKVAT V20795

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301788

TRANSFER OF A GOING CONCERN – initial transfer not qualifying, subsequently novated in circumstances which qualified – whether treatment applicable to subsequent payments treated as separate supplies – subsequent payments not consideration for the sale of business so the issue did not arise
EXEMPTION – insurance brokers and insurance agents whether introduction of existing insureds on sale of business by former insurer qualified – no

Citations:

[2008] UKVAT V20856

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301828

VDT Reasonable excuse appeal

Citations:

[2008] UKVAT V20849

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301835

Citations:

[2008] UKVAT V20840

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301799

REQUIREMENT FOR SECURITY – appeal dismissed.

Citations:

[2009] UKVAT V20953

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301757

Citations:

[2008] UKVAT V20794

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301786

Citations:

[2009] UKVAT V20916

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301725

Value Added Tax – Appeal against assessment based on the contention that turnover had been suppressed such that the business that had been de-registered as having a turnover below the registration threshold should have been re-registered when its adjusted turnover exceeded the threshold – Appeal allowed in part

Citations:

[2009] UKVAT V20907

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.301715

VDT APPEALS – Extension of time – Out of time appeal – No reasons given why extension should be granted – Appellant failed to comply with agreed directions – Application dismissed

Citations:

[2009] UKVAT V20914

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301737

The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there were two.

Judges:

Morgan J

Citations:

[2009] EWHC 162 (Ch), [2009] STI 508, [2009] STC 825, [2009] BTC 5115, [2009] BVC 115

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At FTTTx – David Baxendale Ltd v Revenue and Customs VDT 30-Jul-2008
VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support – . .

Cited by:

At ChD – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 July 2022; Ref: scu.280447

The court considered the VAT rate applicable on a letting to self employed hairdressers.

Judges:

Blackburne J

Citations:

[2008] EWHC 2621 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.277363

Judges:

Blake J

Citations:

[2008] EWHC 2409 (Admin), [2008] BTC 5743, 2008] BVC 859

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.277004

ECJ (Opinion) VAT – Exemptions for activities in the public interest – Exemption for services supplied to members by groups of persons whose activities are exempt Whether applicable to services provided to members individually as well as to those provided to the members as a whole.

Citations:

C-407/07, [2008] EUECJ C-407/07 – O

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Stichting Centraal Begeleidingsorgaan Voor De Intercollegiale Toetsing v Staatssecretaris van Financien ECJ 11-Dec-2008
Sixth VAT Directive Article 13A(1)(f) Exemptions Conditions Services supplied by independent groups Services supplied to one or several members of the group . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 July 2022; Ref: scu.276798

Judges:

Sir Andrew Park

Citations:

[2008] EWHC 2158 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.276679

VDT Apportionment – assessment – whether to best judgment – Agreed method departed from during taxpayer’s tax year – appeal allowed. VATA 1994 s 24(5).

Citations:

[2008] UKVAT V20728

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273012

VAT default surcharge – Whether surcharge liability notices served on appellant.

Citations:

[2008] UKVAT V20735

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273010

VDT ASSESSMENT – best judgment – correctness of assessments accepted – challenge to the reasonableness of commissioners in raising an assessment – appeal dismissed.

Citations:

[2008] UKVAT V20765

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Van Boeckel v Customs and Excise Commissioners 1981
The court explained the meaning of the requirement that a tax assessment made by the Commissioners should be the ‘best of their judgment’: ‘the Tribunal should not treat an assessment as invalid merely because they disagree as to how the judgment . .
Cited – Pegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 July 2022; Ref: scu.273019

Reasonable excuse appeal

Citations:

[2008] UKVAT V20738

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273011

VDT Failure to register timeously: Penalty calculated on future turnover. Actual turnover less. Co-operation of Appellant, prompt accounting once problem recognised; HMRC allowed 50% of penalty mitigation. Decision to increase mitigation to 70%.

Citations:

[2008] UKVAT V20740

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272991

VDT Value Added Tax – Default Surcharge – Cheque wrongly dated – Genuine mistake – No reasonable excuse – Appeal dismissed.

Citations:

[2008] UKVAT V20733

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273003

Reasonable excuse appeal

Citations:

[2008] UKVAT V20737

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272997

VDT PLACE OF SUPPLY – UK company performing services for US parent – Services relating to real estate – Continuous supplies – Whether composite or separate – Management – Advice – Reporting – Found indivisible on facts – Whether all within Art 9.2(e) of Sixth Directive – No – Not within Art 9.2(a) – No dominant element directly connected to specific property – Under Art 9.1 place of supply UK – Appeal dismissed.

Citations:

[2008] UKVAT V20744

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272987

Reasonable excuse appeal

Citations:

[2008] UKVAT V20736

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272996

INPUT TAX – Partial exemption – decision of the Commissioners to refuse the use of a special method – proposed method still in incomplete form – appeal dismissed .

Citations:

[2008] UKVAT V20743

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272988

VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support –
Held: yes.
VAT – Supply of goods and services – Whether single or multiple supply – Whether support service ancillary to zero-rated food supply – Effect of Talacre – Whether elements of supply physically and economically dissociable – Held multiple supply.

Citations:

[2008] UKVAT V20757

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At FTTTx – HM Revenue and Customs v David Baxendale Ltd ChD 5-Feb-2009
The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there . .
At FTTTx – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 July 2022; Ref: scu.272993

VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that character and test to be made by reference to principal aims – whether supplies ‘closely linked’ with sport – no – appeal dismissed.

Citations:

[2008] UKVAT V20739

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272990

VDT VALUE ADDED TAX – default surcharge – no evidence as to reason for shortage of funds – no reasonable excuse – appeal dismissed.

Citations:

[2008] UKVAT V20734

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273002

VDT ZERO RATING -VAT Act 1994, schedule 8, group 5, note 20 – supply of scaffolding to contractors – whether there is a ‘transfer of possession’ of the scaffolding to the contractors.

Citations:

[2008] UKVAT V20741

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.273006

VDT DEFAULT SURCHARGE – preliminary issue – first default charge notice defective – insufficient evidence – not defective – application of stagger – letter from customs unclear – appellant entitled to apply stagger even though pre-stagger return received – appeal allowed with costs.

Citations:

[2008] UKVAT V20722

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272974

VAT – EXEMPT SUPPLIES – Camping and Caravanning Club – whether an organisation with aims of philanthropic nature – real aim providing camping opportunities and membership services and having highly satisfied members – did not connote an aim or object of promoting the well-being of mankind by serving ones fellow men – aims not philanthropic – Appeal dismissed

Citations:

[2008] UKVAT V20679

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272926

Reasonable excuse appeal

Citations:

[2008] UKVAT V20726

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272963

VALUE ADDED TAX . . input tax – right to deduct – dealer in mobile phones – credit claimed by reference to invalid VAT invoices, lacking supplier’s VAT registration number – whether Commissioners right to refuse to exercise discretion in trader’s favour – VAT Regs 1995, reg 29(2), Statement of Practice – no other evidence of supply produced – discretion properly exercised – appeal dismissed

Citations:

[2008] UKVAT V20677

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272921

VDT Value added tax – input tax – Registered social landlord transfers its development project to a wholly-owned subsidiary – Whether able to reclaim input tax in respect of professional services commissioned before transfer – Regulation 109 VAT Regulations 1995 – Whether change of intention – No.

Citations:

[2008] UKVAT V20712

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272960

VDT VAT ASSESSMENT – disputed input tax claim and under-declaration of output tax – input tax claim not supported by a valid VAT invoice – assessing officer performed a weighted mark up exercise to calculate the undeclared output tax – the exercise used figures taken from the Appellant’s records – the exercise produced a rational outcome which was not challenged by the Appellant – assessment upheld -Appeal dismissed.

Citations:

[2008] UKVAT V20716

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272961

Reasonable excuse appeal

Citations:

[2008] UKVAT V20725

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272966

VALUE ADDED TAX – assessment based on mark-up of purchase prices – whether mark-up calculations fair and reasonable – Appellants producing no evidence supporting alternative approach – assessment to Commissioners’ best judgment – appeal dismissed

Citations:

[2008] UKVAT V20680

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272939

Citations:

[2008] UKVAT V20682

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272929

VDT EXEMPTION – whether City Livery Company could include the objects of its associated charities in its objects for the purpose of determining whether its membership subscription income was exempt under item 1(e), Group 9, Schedule 9, VAT Act 1994 – no – whether the objects of the Appellant viewed alone were in the public domain – no – whether they were of a patriotic, philanthropic or civic nature – no – appeal dismissed.

Citations:

[2008] UKVAT V20668

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272953

VDT ZERO RATING – whether Appellant constructing a new building was a charity; meaning of charitable purpose in Scotland; whether building a village hall or similar; whether predominant purpose of the Appellant was provision of taxable supplies; VATA 1994 Schedule 8 Group 5 item 2; section 94(2)

Citations:

[2008] UKVAT V20689

Links:

Bailii

VAT

Updated: 19 July 2022; Ref: scu.272933

Surcharge assessment appeal

Citations:

[2008] UKVAT V20685

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272930

Reasonable excuse appeal

Citations:

[2008] UKVAT V20706

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272962

Citations:

[2008] UKVAT V20681

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272920

Whether Regular Pringles are standard-rated as being within the words ‘potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch’ in excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994.
Held: They were not potato products and were zero-rated for VAT.

Judges:

Warren J

Citations:

[2008] EWHC 1558 (Ch), Times 18-Jul-2008

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Citing:

Appeal from – Procter and Gamble (Uk) v Revenue and Customs VDT 25-Jun-2007
VDT ZERO-RATING – food – Excepted item 5 of Group 1 of Schedule 8 to the VAT Act 1994 – whether Pringles are similar to potato crisps – yes – whether they are made from the potato, potato flour or potato starch – . .

Cited by:

Appeal from – Revenue and Customs v Procter and Gamble UK CA 20-May-2009
The court was asked whether Pringles are ‘similar to potato crisps and made from the potato?’ Toulson LJ discussed the need for appellate courts to respect the special knowledge of tribunals: ‘Where a Tribunal has taken into account all relevant . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 July 2022; Ref: scu.270632

Judges:

Sir Andrew Morritt Ch, Hooper, Lloyd LJJ

Citations:

[2008] EWCA Civ 715, [2008] STI 1644, [2009] BVC 91, [2009] BTC 5091

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.270565

Classification of inkjet printer cartridges for VAT.

Citations:

[2008] EWCA Civ 576

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 July 2022; Ref: scu.268708

The claimants sought repayment of sums paid by them to the Revenue. They said that their services (airport baggage handling) should have been zero-rated.

Citations:

[2008] EWCA Civ 486

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.267653

Default Surcharge: Late payment; unsigned cheque; non matching figures and words for Vat payable; late payment history: Appeal refused.

Citations:

[2008] UKVAT V20651

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.267510

VAT – DEFAULT SURCHARGE – Appellant ceased trading – Managing director responsible for the VAT administration – unable to solicit help from former employees – a large surcharge in excess of pounds 50,000 – a prudent business person would have anticipated and dealt with the problems experienced by the Appellant – the large surcharge arose from the Appellant’s persistent failure to comply with the deadlines – no reasonable excuse – Appeal dismissed.

Citations:

[2008] UKVAT V20638

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.267513

Reasonable excuse appeal.

Citations:

[2008] UKVAT V20642

Links:

Bailii

VAT

Updated: 14 July 2022; Ref: scu.267507

reasonable excuse appeal

Citations:

[2008] UKVAT V20553

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264547

VDT REQUIREMENT FOR SECURITY – Involvement of director in defaults by prior companies – No evidence as to finances of Appellant – No returns by Appellant – Coleman [1999] VandDR 133 considered – Appeal dismissed

Citations:

[2008] UKVAT V20561

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264542

Citations:

[2008] UKVAT V20552

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264551

Value added tax – zero-rating – Wheatgrass – Whether a beverage – Bioconcepts Ltd and Kalron Goods Ltd considered – No – VATA 1994 s.30(2) and Sch 8 Grp 1 Item 1 Excepted Item 4 – Appeal allowed

Citations:

[2008] UKVAT V20562

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264549

Appeal against a decision of the Respondents with respect to surcharge assessments in the sums of andpound;3105.61, andpound;2218.89 and andpound;658.87 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986.
Held: Dismissed as to two appeals but allowed as to the third.

Citations:

[2008] UKVAT V20556

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264550

Citations:

[2008] UKVAT V20554

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.264545

(Opinion) The court considered the application of rounding procedures to VAT. Two issues arose: whether rounding was to be applied on a per item or per receipt basis and whether the matter was governed by national or Uuropean laws.
Held: There were no express rules governing this in European legislation, and therefore the matter was one for national governments. However a national rule which allowed rounding down on a per item basis was inconsistent with European law.

Citations:

C-484/06, [2008] EUECJ C-484/06 – O

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Koninklijke Ahold v Staatssecretaris van Financi ECJ 10-Jul-2008
ECJ Reference for a preliminary ruling First and Sixth VAT directives – Principles of fiscal neutrality and proportionality – Rules concerning rounding of amounts of VAT Rounding down per item . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 July 2022; Ref: scu.264001

Declaration of overpayment of VAT.

Citations:

[2005] EWHC 2300 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.231576

VAT – default surcharge – reasonable excuse – effect of reasonable excuse for an earlier unappealed surcharge on the amount of a surcharge assessment under appeal – whether section 59(7) and (8) prevents a tribunal from considering defaults other than the one directly occasioning the surcharge assessment under appeal or one within Section 59(8)(b) as regards the appealed surcharge- held: earlier defaults could be considered – appeal allowed in part.

Citations:

[2007] UKVAT V20468

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262520

REGISTRATION – Refusal – Mobile telephones – Sale by unregistered trader stated to be ‘subject to a valid VAT number’ – Payment made by customer and delivery taking place without any VAT number – Amount paid well above VAT threshold – Whether a supply by trader of the mobile phones – yes – Whether trader should have been registered – Yes – Appeal allowed – VAT Act 1994 Schedule 1 para 1

Citations:

[2007] UKVAT V20467

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262548

Value Added Tax – Default Surcharge – Delay occasioned by bad debts constituting 12% of the Appellant’s turnover for the relevant VAT period in which there was also a seasonal down-turn in business and a strain on cash-flow through business expansion – Appeal Dismissed

Citations:

[2007] UKVAT V20465

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262562

VALUE ADDED TAX – Place of supply of services – Recipient in Japan – Whether Appellants’ services were consultancy services – Yes – Appeal allowed – VATA 1994 s.7(10) and (11) and Sch 5 section 8 para 3; VAT (Place of Supply of Services) Order 1992 SI 1992/3121 Art 6

Citations:

[2007] UKVAT V20466

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262535

VDT Security – requirement for – whether the Commissioners acted reasonably and took account of all relevant material – Appeal dismissed – VATA 1994 Sch 11 para 4(2)

Citations:

[2007] UKVAT V20354

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262440

VDT VALUE ADDED TAX – franchised supply of nursing staff and unqualified staff – whether supply of staff or services – supply of staff – whether supply of unqualified staff amounts to ‘welfare services’ under Group 7 Schedule 9 item 9 (b) – no – case dismissed

Citations:

[2007] UKVAT V20316

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262410

VAT – assessment – best judgment – computation by HMRS based on mark-up – burden of proof on Appellant – evidence of misappropriation – determination of assessment

Citations:

[2007] UKVAT V20348

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262419

ECJ Taxation – VAT Council Directive 77/388/EEC Deduction of input tax Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of the input tax between economic and non-economic activity.

Citations:

C-437/06, [2007] EUECJ C-437/06 – O

Links:

Bailii

Jurisdiction:

European

Cited by:

See Also – Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen ECJ 13-Mar-2008
ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 12 July 2022; Ref: scu.262101

VDT VALUE ADDED TAX – restaurant – alleged suppression of takings – observations by HMRC officers – whether conclusions made from observations reasonable – yes – no evidence to undermine assessments – appeal dismissed.
PENALTY – dishonest evasion – whether dishonesty established – no other explanation of conduct offered – appeal dismissed

Citations:

[2007] UKVAT V20239

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.259035

Reasonable excuse appeal

Citations:

[2007] UKVAT V20254

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259025

Appeal against a surcharge of 10 per cent

Citations:

[2007] UKVAT V20256

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259023

Hardship – hardship not established – appeal dismissed

Citations:

[2007] UKVAT V20236

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.259001

Reasonable excuse appeal

Citations:

[2007] UKVAT V20201

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.258990

Default surcharge – reasonable excuse appeal.

Citations:

[2007] UKVAT V20209

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258994

Citations:

[2007] UKVAT V20242

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258975