Tag: VAT

Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financien, Case C-445/05; Werner Haderer v Finanzamt Wilmersdorf: ECJ 8 Mar 2007

ECJ VAT Exemptions – Teaching staff made available for consideration by one educational establishment to another Tuition provided to students in an educational establishment, by an independent teacher paid by the establishment.

Citations:

[2007] EUECJ C-434/05 – O, [2007] EUECJ C-434/05

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 10 July 2022; Ref: scu.251133

Weight Watchers (UK) Ltd v Revenue and Customs: VDT 8 Mar 2007

VDT Single or multiple supplies – Customers receiving handbook and literature on registration with weighing and talks at meeting for registration fee and meeting fee – Registered customers entitled to attend and weigh-in at weekly meetings for fee at each meeting – Ruling by Customs that single standard rated supplies – Held that separate zero-rated supplies and standard rated supplies on registration and at each meeting – College of Estate Management [2005] STC 1597 considered – Levob, ECJ [2006] STC 766 applied – Appeal allowed

Judges:

Wallace

Citations:

[2007] UKVAT V20038

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.250532

Newman and Another v Revenue and Customs: VDT 7 Feb 2007

VDT DEFAULT SURCHARGE – Electronic payment – Instruction to bank by home computer on Friday evening – Transfer by BACS started Monday – Customs credited at Bank of England Wednesday – Due date under extension Tuesday – VAT Regs 1995 reg 40(3) – Notice 700 para 21.3.1 – Payment late – On facts no reasonable excuse – Appeal dismissed

Citations:

[2007] UKVAT V20006

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.249782

Brown v Revenue and Customs: VDT 13 Nov 2006

VALUE ADDED TAX – zero-rating – work ‘in the course of construction of a new dwelling’ – VATA 1994 s 30, Sch 8 Group 5 Item 2 – demolition of house damaged in arson attack – later erection of replacement dwelling – whether demolition undertaken ‘in course of construction’ of new dwelling – whether demolition zero-rated – no – appeal dismissed

Citations:

[2006] UKVAT V19884

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249794

Mahboob v Revenue and Customs: VDT 13 Nov 2006

VAT – INPUT TAX – cars – BMW X5 Diesel Sport purchased by proprietor of post offices and newsagents – no valid VAT invoice produced – input tax sought to be recovered on basis that vehicle acquired exclusively for business use – vehicle found to have been made available for private use – appeal against refusal to allow input tax claim dismissed

Citations:

[2006] UKVAT V19882

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249798

Ali v Revenue and Customs: VDT 13 Nov 2006

VAT – takeaway food shop -appellant unregistered – commissioners enquiries indicated ought to have been registered – appellant invited to apply for registration – having applied and been registered rendering of returns showing no liability to tax – assessment in default of proper returns by taxpayer based on appellant’s own takings figures – assessments held to be to best judgment – appeal dismissed

Citations:

[2006] UKVAT V19883

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249793

Hicks and Another (T/A Parc Golf Centre) v Customs and Excise: VDT 8 May 2003

ASSESSMENT – Time Limit for making assessment – Time when assessment ‘made’ – Meaning of ‘made’ – Form VAT 641 containing 1g assessments – Signed by assessing and check officers within time limit- Our assessment only required countersignature – VAT 641 countersigned outside time limit – Whether the remaining assessments ‘made’ within time limit – Appeal dismissed – VATA 1994, SS 73(1), (6), 77(1)

Citations:

[2003] UKVAT V18121

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 July 2022; Ref: scu.247564

Francis and Another v Revenue and Customs: VDT 5 Dec 2006

VAT – Registration – Single taxable person direction – Husband operating hairdressing salon on ground floor – Wife operating beauty salon in basement – Whether ‘closely bound to one another by financial, economic and organisational links’ – EEC 6th Dir (77/388/EEC) Art 4.4 – VAT Act 1994 s.84(7), Sch 1 para 1A, 2 – Appeal allowed

Citations:

[2006] UKVAT V19919

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 July 2022; Ref: scu.247554

Jacobs (on Behalf of the Batchwood Hall Bowling Club) v Revenue and Customs: VDT 4 Oct 2006

VDT ZERO-RATING – whether Community Amateur Sports Club enjoying similar direct tax reliefs to a charity is entitled to zero-rating for the construction of a disabled toilet required by the Disability Discrimination Act 2004 – no – appeal dismissed

Citations:

[2006] UKVAT V19797

Links:

Bailii

VAT

Updated: 08 July 2022; Ref: scu.246161

Riverside Housing Association Ltd v Revenue and Customs: ChD 3 Oct 2006

The court was asked whether the building of a divisional head office for a charitable body, a social housing landlord, was zero-rated for VAT.
Held: Being a social landlord was not enough to qualify the landlord to be entering into construction ‘other than in the furtherance of a business’ for value-added tax purposes.

Judges:

Justice Lawrence Collins

Citations:

[2006] EWHC 2383 (Ch), Times 01-Nov-2006

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 07 July 2022; Ref: scu.245175

Prebble C and Prebble H (Trading In Partnership) v Revenue and Customs: VDT 18 Aug 2006

VDT PROCEDURE – Application to set decision aside – Failure to appear at the hearing – Appellant failed to appear at hearing when appeal was determined against him – Appellant applied to have decision set aside – Whether just to do so – Value Added Tax Tribunals Rules 1986 r. 26(3)

Citations:

[2006] UKVAT V19722

Links:

Bailii

VAT

Updated: 07 July 2022; Ref: scu.244783

Bennett v Commissioners of Customs and Excise (No 2): ChD 27 Feb 2001

There was nothing to prevent the Commissioners withdrawing one assessment and replacing it with another even after an adjudication on the first by a tribunal, but they could not do this in such a way as to attempt to relitigate the issues determined.

Citations:

Gazette 29-Mar-2001, Times 27-Feb-2001

Statutes:

Value Added Tax Act 1994 73, Human Rights Act 1998

Jurisdiction:

England and Wales

Human Rights, VAT

Updated: 07 July 2022; Ref: scu.78340

Hylton Roofing Ltd v Revenue Customs: VDT 27 Apr 2006

VAT DEFAULT SURCHARGE: reasonable excuse – book-keeper departed on one week notice – unable to find a replacement quickly which resulted in backlog of work and delay with VAT return – Appellant had three months to put in place cover arrangements which it failed to do -did not meet the standards of a prudent business person – no reasonable excuse – did the non-receipt of surcharge liability notice invalidate the default surcharge – Respondents not aware of this ground of Appeal until several days before the hearing – additional legal submissions invited on this ground of the Appeal – Appeal adjourned.

Citations:

[2006] UKVAT V19577

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.242766

Ross Liddell Ltd v Revenue Customs: VDT 27 Apr 2006

Assessment: Appellant providing taxable and exempt supplies – recovery of input tax: assessment made on whole business without direct attribution – whether to best judgement – appeal allowed. VATA 1994 s.73, Value Added Tax Regulations 1995 101(2).

Citations:

[2006] UKVAT V19559

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.242767

Wong v Revenue and Customs: VDT 27 Apr 2006

VAT – tax assessments – no appearance by appellant and no challenge to tax assessed – appeal dismissed
VAT – civil evasion penalty – finding that evasion proved and inference drawn that it was dishonest – reduction in assessment for production of documents – appeal substantially dismissed by HMRC application for costs refused as result of their refusal to supply appellant with observation and test eating results

Citations:

[2006] UKVAT V19565

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 July 2022; Ref: scu.241878

Amana Books Ltd v Revenue and Customs: VDT 10 Apr 2006

VDT VAT – input tax – whether incurred wholly for purposes of the business – whether an obvious and clear association between business and the expenditure incurred – whether apportionment appropriate – yes – approach on facts to process of apportionment – appeal allowed in part

Citations:

[2006] UKVAT V19541

Links:

Bailii

VAT

Updated: 06 July 2022; Ref: scu.241845

Nottinghamshire Wildlife Trust v Revenue and Customs: VDT 24 Feb 2006

VDT VALUE ADDED TAX – input tax – charity with objectives of conserving natural areas of land – public access to land available – charity also keeping sheep and selling wool and meat, and selling timber from woodland – attribution of input tax – extent of Appellant’s business activities – Commissioners’ approach excessively restrictive – Appellant’s claims nevertheless overstated – appeal allowed in part

Citations:

[2006] UKVAT V19540

Links:

Bailii

VAT

Updated: 06 July 2022; Ref: scu.241844

Joy and Another v Revenue and Customs: VDT 27 Apr 2006

VAT ASSESSMENT and PARTIAL EXEMPTION: Appellants medical practice partnership claimed input tax in full on partners’ fuel expenses incurred on business/personal use – partnership subject to partial exemption regime – Respondents’ assessment for unpaid VAT included the input tax on fuel expenses in non-attributable supplies for1996 and 1997 partial exemption annual adjustment – Appellants contending that they should not have claimed input tax on the fuel expenses because they were partners’ expenses not partnership business expenses – Appellants had a choice under VAT legislation to claim input tax on fuel expenses – Appellants knowingly chose to claim input tax – cannot now say it was a mistake – Appellants’ accountants disregarded input tax on fuel supplies in 1998 annual adjustment – retrospectively correcting a perceived mistake – cannot be done under regulation 107 of 1995 Regulations – Appeal dismissed.

Citations:

[2006] UKVAT V19568

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 July 2022; Ref: scu.241862

Rahman and Another v Revenue and Customs: VDT 18 Apr 2006

VDT ASSESSMENT – Disallowed input tax – Cut, make and trim – Whether Appellant using sub-contractors – No evidence of work being carried out at alleged sub-contracting companies’ premises – Whether Respondents considered exercising discretion to allow claim – Appeal dismissed

Citations:

[2006] UKVAT V19550

Links:

Bailii

VAT

Updated: 06 July 2022; Ref: scu.241872

Lygate v Revenue and Customs: VDT 18 Apr 2006

VDT Default surcharge: One day late. HMRandC visit 3/11/05 when bank should have been instructed Appellants wife undergoing treatment in hospital relating to end stage of pregnancy; Appellant at hospital with wife; Bank instructed 4/11/05, monies received HMRandC one day late; Appeal allowed of consent.

Citations:

[2006] UKVAT V19552

Links:

Bailii

VAT

Updated: 06 July 2022; Ref: scu.241864

Commissioners of Customs and Excise, Attorney General v Federation of Technological Industries and Others: ECJ 11 May 2006

ECJ (Taxation) C-197/03 Sixth VAT Directive – Articles 21(3) and 22(8) – National measures to combat fraud – Joint and several liability for the payment of VAT – Provision of security for VAT payable by another trader.

Citations:

[2006] EUECJ C-384/04, [2006] 3 CMLR 11

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Total Network Sl v Revenue and Customs HL 12-Mar-2008
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 06 July 2022; Ref: scu.241700

Revenue and Customs v Zurich Insurance Company: ChD 23 Mar 2006

Consultancy services had been carried out in the UK for the UK brancjh of a Swiss coimpany. The contract was made in Switzerland, and the VAT invoice was issued there also.
Held: The UK branch of the company was liable for VAT.

Judges:

Park J

Citations:

[2006] EWHC 593 (Ch), Times 26-Apr-2006

Links:

Bailii

Statutes:

Value Added Tax Act 1994 8 9

Jurisdiction:

England and Wales

VAT

Updated: 05 July 2022; Ref: scu.240113

Isle of Wight Council v Revenue and Customs: VDT 23 Jan 2006

VDT LOCAL AUTHORITIES – Off-street parking – Taxable person – Whether treatment as non-taxable person in relation to off-street parking activities would result in significant distortions of competition – No – Sixth VAT Directive (77/388/EEC) Act 4.5

Citations:

[2006] UKVAT V19427

Links:

Bailii

VAT, Local Government

Updated: 05 July 2022; Ref: scu.238963