Tag: VAT

Customs and Excise Commissioners v A and D Goddard (A Firm): ChD 17 May 2001

The taxpayer had re-claimed input VAT on mobile phones, but no output tax was due because they were to be sold outside the UK. The commissioners alleged fraud and refused the refund. On appeal the commissioners at first withdrew the allegation of fraud, and sought to add other grounds. They were allowed a time within which to file new pleadings. In the absence of such filing, the appeal was allowed, despite a request to re-instate the allegations of fraud. The Commissioners in turn appealed. They filed. Arguments they sought to enter had not been raised earlier. The Commissioners had still disclosed no arguable or sustainable case, and it would be wrong for an appeal court to substitute its own discretion for that of the tribunal, merely in order to preserve a substantial sum for the public revenue..

Citations:

Gazette 17-May-2001

Jurisdiction:

England and Wales

VAT, Taxes Management

Updated: 08 April 2022; Ref: scu.79746

Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd: QBD 1 Jun 1995

Assessment to be for time entitlement to input arose, not period when deducted.

Citations:

Times 01-Jun-1995

Statutes:

Value Added Tax Act 1983 Sch 7

Jurisdiction:

England and Wales

Citing:

Appealed to – Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd CA 8-Aug-1996
The limitation period on recovery by Commissioners runs from date of return, not the accounting period. . .

Cited by:

Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd CA 8-Aug-1996
The limitation period on recovery by Commissioners runs from date of return, not the accounting period. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79409

Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993

The Association held a dinner. Tickets were sold and the proceeds of the ticket sales were used to purchase the trophies. The Commissioners sought to charge output tax on the trophies, suggesting they were a separate supply.
Held: Where a direct link could be shown between the giving of business assets and receipts from others who were not themselves recipients, the paragraph did not apply. The purchase of the tickets constituted the consideration for the supply of the trophies.

Citations:

Gazette 07-Apr-1993, Independent 24-Feb-1993

Statutes:

Value Added Tax Act 1983 Sched 2 Para 5

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79394

Commissioners of Customs and Excise v Westmorland Motorway Services Ltd: CA 5 Feb 1998

Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least twenty passengers and stopped for at least thirty minutes. The issue was to quantify the non-monetary consideration for Westmorland’s taxable supply of cigarettes, food and soft drink.
Held:The consideration was to be determined by reference to Westmorland’s normal retail prices (and not the cost to Westmorland of the goods supplied). The court summarised the effect of the Naturally Yours and Empire Stores cases: ‘The principles derived from the two cases to which I have referred are as follows. (1) Where the consideration is not money, it must be capable of being expressed in monetary terms, and there must be a direct link between the relevant supply and that which is alleged to have been the consideration for it. (2) The value of the non-monetary element must be assessed on a subjective rather than an objective basis. (3) Where the parties have expressly or implicitly attributed a value to that element in money terms that determines its value. (4) Where, however, the parties have not done this, the value can only be the price which the supplier has paid for the articles which he is supplying free of charge in return for the services in question.

Judges:

Hutchinson LJ

Citations:

Times 05-Feb-1998, [1998] STC 431

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

Citing:

Appeal from – Commissioners of Customs and Excise v Westmorland Motorway Admn 21-Feb-1997
. .
Cited – Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise ECJ 23-Nov-1988
A cosmetics wholesaler offered to a beauty consultant, acting as retailer, a pot of rejuvenating cream at the special price of andpound;1.50. The consultant was to give the cream to a chosen retail customer (referred to as a hostess) as a reward for . .
Cited – Empire Stores v Commissioners of Customs and Excise ECJ 2-Jun-1994
A retail mail-order supplier, had run two promotions, a ‘self-introduction’ scheme and a ‘introduce a friend’ scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to . .

Cited by:

Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79361

Commissioners of Customs and Excise v Machenrys (Hairdressers) Ltd and Others: QBD 15 Feb 1993

A hairdresser’s shop was liable for VAT for work done by sub-contractor staff where the fees taken by the sub-contractors were shared by the shop. This remained so even if the individual hairdressing sub-contractors were not themselves liable for VAT because of their low turnover.

Citations:

Ind Summary 15-Feb-1993

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79340

Commissioners of Customs and Excise v Liverpool Society of Performing Arts: CA 1 Apr 1999

Out of country supplies are not to be treated as taxable supplies in order to identify basis for input tax to be apportioned between taxable and exempt supplies. Out of country supplies not to be included in denominator.

Citations:

Times 01-Apr-1999

Statutes:

Value Added Tax (General) Regulations 1985 (1985 No 886) Part V

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79338

Commissioners of Customs and Excise v Reed Personnel Services Ltd: QBD 13 Apr 1995

A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal to hear the evidence and to ascertain from the whole facts of the case whether there was a supply for VAT purposes.

Citations:

Times 13-Apr-1995, Ind Summary 01-May-1995, [1995] STC 588

Statutes:

Value Added Tax Act 1994 Sch 9 grp 7-1-d

Jurisdiction:

England and Wales

Cited by:

Cited – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise CA 1-Dec-2004
Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was andpound;125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79350

Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles.

Citations:

Times 13-Apr-1995, Ind Summary 30-May-1995

Statutes:

Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79336

Commissioners of Customs and Excise v Le Rififi Ltd: QBD 2 Aug 1993

One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails.

Citations:

Times 02-Aug-1993, Ind Summary 30-Aug-1993

Statutes:

Finance Act 1985 22(1)

Jurisdiction:

England and Wales

Cited by:

Appealed from – Customs and Excise Commissioners v Le Rififi Ltd CA 14-Dec-1994
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances. . .
Lists of cited by and citing cases may be incomplete.

VAT, Limitation

Updated: 08 April 2022; Ref: scu.79335

Commissioners of Customs and Excise v Robert Gordon’s College: ChD 6 Sep 1994

The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities.

Citations:

Times 06-Sep-1994

Jurisdiction:

England and Wales

Citing:

Appealed to – Robert Gordon’s College v Customs and Excise Commisssioners HL 27-Nov-1995
Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series. . .

Cited by:

Appeal from – Robert Gordon’s College v Customs and Excise Commisssioners HL 27-Nov-1995
Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79352

Commissioners of Customs and Excise v Nomura Property Management Services Ltd: QBD 21 Mar 1994

A patent error did not nullify a VAT return, and a serious mis-declaration existed despite the fact that a correction had been filed before a penalty notice was issued, and the penalty notice remained valid and appropriate.

Citations:

Times 22-Mar-1994, Ind Summary 21-Mar-1994

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79343

B J Rice and Associates v Customs and Excise Commissioners: QBD 18 Apr 1994

Time of supply on continuous service on invoice or payment- even after registrar.

Citations:

Ind Summary 18-Apr-1994

Jurisdiction:

England and Wales

Citing:

Appealed to – B J Rice and Associates (A Firm) v Commissioners of Customs and Excise CA 14-Feb-1996
Liability for VAT was determined at date of supply of services not date of bill. . .

Cited by:

Appeal from – B J Rice and Associates (A Firm) v Commissioners of Customs and Excise CA 14-Feb-1996
Liability for VAT was determined at date of supply of services not date of bill. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.78428

B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996

Liability for VAT was determined at date of supply of services not date of bill.

Citations:

Times 14-Feb-1996, [1996] STC 581

Statutes:

Value Added Tax Act 1983 4 5

Jurisdiction:

England and Wales

Citing:

Appeal from – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994
Time of supply on continuous service on invoice or payment- even after registrar. . .

Cited by:

Appealed to – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994
Time of supply on continuous service on invoice or payment- even after registrar. . .
Cited – Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc ChD 2000
The taxpayer sought to recover tax it had paid on VAT on rents. It had sublet and at first not charged VAT, but later changed its mind and charged VAT. The Commissioners objected to the reclaim for the earlier period.
Held: The tribunal’s . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.78041

E Lats v Valsts ienemumu dienests: ECJ 10 Apr 2018

Taxation – Vat – Notion of ‘Second-Hand Goods, Precious Metals or Stones’ – Opinion – Reference for a preliminary ruling – Value added tax (VAT) – Notion of ‘second-hand goods’ – Notion of ‘precious metals or precious stones’

Judges:

Bobek AG

Citations:

ECLI:EU:C:2018:226, [2018] EUECJ C-154/17 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 07 April 2022; Ref: scu.608635

Biosafe – Industria De Reciclagens v Flexipiso – Pavimentos SA: ECJ 12 Apr 2018

Taxation – Vat – Principle of Fiscal Neutrality – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 63, 167, 168, 178 to 180, 182 and 219 – Principle of fiscal neutrality – Right to deduct VAT – Period allowed by national law for exercising that right – Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment – The date from which the period starts to run

Citations:

ECLI:EU:C:2018:249, [2018] EUECJ C-8/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 07 April 2022; Ref: scu.608630

Commission v Portugal C-524/10: ECJ 8 Mar 2012

Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate

Citations:

[2012] EUECJ C-524/10

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Opinion – Commission v Portugal C-524/10 ECJ 22-Sep-2011
ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 07 April 2022; Ref: scu.608373

Taylor Wimpey Plc v Revenue and Customs: UTTC 26 Feb 2018

VAT – Builder’s Block restricting deduction of input tax for certain items on a supply of a new dwelling – whether Claim Items were incorporated in any part of the building – whether certain Claim Items were ordinarily installed by builders as fixtures – whether input tax on any Claim Items which were the subject of a separate standard-rated supply, where time limits precluded an assessment of output tax on that supply, must be offset by that output tax – VATA, s 81(3), (3A)

Citations:

[2018] UKUT 55 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 April 2022; Ref: scu.606444

Cavendish Green Ltd v Revenue and Customs: UTTC 8 Mar 2018

VAT – zero-rating – sale of part of building designed as a dwelling – whether requirement for statutory planning consent satisfied at time of sale- VATA 1994 schedule 8 group 5 Note (2)-whether fresh evidence should be admitted on appeal no-appeal dismissed

Citations:

[2018] UKUT 66 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 April 2022; Ref: scu.606445

Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty’s Revenue and Customs: ECJ 7 Mar 2018

(Taxation – Opinion) – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Issue of credits that can be used to place bids in online penny auctions and whose value may be credited towards the price of goods purchased directly from the company running the auctions – Article 2(1)(a) and (c) – Supply of services or goods for consideration – Preliminary transaction – Article 65 – Payment on account – Article 73 – Taxable amount – Article 79(b) – Discount covering the whole price

Citations:

ECLI:EU:C:2018:164, [2018] EUECJ C-544/16 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 05 April 2022; Ref: scu.606014

Dobre v Ministerul Finantelor Publice: ECJ 7 Mar 2018

(Vat – Judgment) Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Revocation of identification for VAT purposes – Obligation to pay VAT collected in the period during which the VAT identification number is revoked – Non-recognition of the right to deduct VAT relating to purchases made during that period

Citations:

ECLI:EU:C:2018:161, [2018] EUECJ C-159/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 05 April 2022; Ref: scu.606000

Commission v Germany – C-380/16: ECJ 8 Feb 2018

Taxation – Judgment – Failure of a Member State to fulfill obligations – Taxation – Value Added Tax (VAT) – Directive 2006/112 / EC – Article 73 – Taxable amount – Articles 306 to 310 – Special scheme for travel agents – Exclusion from this sales scheme to obliged undertakings – Overall determination of the taxable amount for a given period – Incompatibility

Citations:

C-380/16, [2018] EUECJ C-380/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 04 April 2022; Ref: scu.604715

Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018

Vat – Zero-Rating : Food, Etc – VALUE ADDED TAX – whether bicarbonate of soda sold as baking ingredient is ‘food of a kind used for human consumption’ and so zero-rated for VAT purposes – section 30(2) and item 1 Group 1 Schedule 8 Value Added Tax Act 1994 – appeals allowed

Citations:

[2018] UKFTT 18 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 April 2022; Ref: scu.604361

Lunar Missions Ltd v Revenue and Customs (Vat – Consideration : Vouchers): FTTTx 4 Jan 2018

FTTTx VALUE ADDED TAX – payment for services in advance – tax point – section 6(4) VATA 1994 – whether amounting to prepayment – schedule 10A VATA 1994 – whether for face value voucher – if so, whether single purpose voucher

Citations:

[2018] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 April 2022; Ref: scu.602937

Caterpillar Financial Services sp Zoo: ECJ 20 Dec 2017

Principles, Objectives and Tasks of The Treaties – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemptions – Taxes levied in breach of EU law – Obstacles to the refund of an overpayment of VAT – Article 4(3) TUE – Principles of equivalence, effectiveness and sincere cooperation – Rights conferred on individuals – Expiry of the limitation period for the tax liability – Effects of a judgment of the Court – Principle of legal certainty)

Citations:

C-500/16, [2017] EUECJ C-500/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.602071

Avon Cosmetics (Value Added Tax (Vat) – Taxable Amount : Judgment): ECJ 14 Dec 2017

Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 11A(1)(a) – Taxable amount – Article 17 – Right to deduct – Article 27 – Special derogating measures – Decision 89/534/EEC – Marketing structure based on the supply of goods through non-taxable persons – Taxation on the open market value of the goods as determined at the final stage of the marketing chain – Inclusion of the costs incurred by those persons

Citations:

C-305/16, [2017] EUECJ C-305/16, [2017] WLR(D) 831, ECLI:EU:C:2017:970

Links:

Bailii, WLRD

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.602067

Mas and MB v Presidente del Consiglio dei Ministri: ECJ 5 Dec 2017

Financial Provisions : Judgment – Reference for a preliminary ruling – Article 325 TFEU – Judgment of 8 September 2015, Taricco and Others (C-105/14, EU:C:2015:555) – Criminal proceedings for infringements relating to value added tax (VAT) – National legislation laying down limitation periods liable to prevent the prosecution of infringements – Activities affecting the financial interests of the EU – Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law – Principle that offences and penalties must be defined by law

Citations:

ECLI:EU:C:2017:936, [2017] EUECJ C-42/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.601078

Faulkner v Revenue and Customs: FTTTx 13 Sep 2017

Vat – Penalties : Late Registration – VAT – failure to notify liability to register – penalty under Sch 41 FA 2008 – reliance on a third party – statutory exclusion for reasonable excuse – involvement of an agent – relief under para 21 of Sch 41 – whether – reasonable care by taxpayer to avoid failure – appeal dismissed

Citations:

[2017] UKFTT 693 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598977

Akester v Revenue and Customs: UTTC 16 Oct 2017

VAT – refund for DIY housebuilders – planning conditions at time of application – subsequent removal of conditions – otherwise than in the course or furtherance of any business – separate use not prohibited by statutory planning consent – appeal allowed – decision of First-tier Tribunal set aside and case remitted

Citations:

[2017] UKUT 404 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.599429

Ml Tiles Ltd v Revenue and Customs: FTTTx 12 Sep 2017

Vat – Penalties : Default Surcharge – VAT default surcharges – payment instructions to bank given on time but receipt of payment by HMRC one day late in each of two defaults – payments made by FPS through bank which was not a direct participant in the Faster Payments Scheme caused delay in processing payments – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2017] UKFTT 687 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598982

Bonomini Associates Ltd v Revenue and Customs: FTTTx 4 Sep 2017

Vat – Assessments : Best Judgment – VALUE ADDED TAX – assessments – no evidence provided of entitlement to input tax – HMRC assuming for a period Appellant not trading – exercise of best judgement – reasonable quantum of assessments – appeal ALLOWED IN PART

Citations:

[2017] UKFTT 683 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.598976

BB Construct (Taxation – Value Added Tax : Judgment): ECJ 26 Oct 2017

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Inclusion in the register of taxable persons for VAT – National law requiring provision of a guarantee – Combating fraud – Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Principle of non-discrimination – Principle ne bis in idem – Principle of non-retroactivity

Citations:

C-534/16, [2017] EUECJ C-534/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 01 April 2022; Ref: scu.598840

Revenue and Customs v Temple Finance Ltd and Another: UTTC 4 Aug 2017

VAT – whether paragraph 1 Schedule 6 VATA (supplies of services between connected parties at below open market value) applied – whether standard method of recovery of input tax on overheads appropriately reflected use of inputs – whether correct approach affected by principle of fiscal neutrality – whether activities carried on by two separately registered companies amounted to a single business – appeal dismissed

Citations:

[2017] UKUT 315 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595601

Inventive Tax Strategies Ltd and Others v Revenue and Customs: FTTTx 4 Sep 2017

Vat – Repayments – VAT – Article 90 Principal VAT Directive – Regulation 38 VAT Regulations 1995 – whether price reduced after supply by contractual obligation to refund fees and credit note where no amount repaid and impossible to ascertain amount that will be repayable if any – what conditions must be satisfied to create entitlement to refund of fees – appeal dismissed

Citations:

[2017] UKFTT 667 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595450

Waheed v Revenue and Customs: FTTTx 6 Sep 2017

Vat – Appeals : Entertainment of Appeal – VAT – denial of input tax credit – application for permission to make a late appeal against notice of assessment issued in November 2012 – BPP Holdings considered – application refused

Citations:

[2017] UKFTT 668 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595453

Litton and Thorner’S Community Hall v Revenue and Customs: FTTTx 11 Sep 2017

Vat – Exempt Supplies : Buildings – VAT – extension or annex – whether construction of a building by a registered charity was an extension to or an annex to an existing building – whether, if an annex, it was capable of functioning independently from the existing building and whether there is a main access to the annex – whether this additional building was simply completion of the original building, so as not to be either an extension or an annex.

Citations:

[2017] UKFTT 674 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595452

Challacombe’s Ltd and Others v Revenue and Customs: FTTTx 5 Sep 2017

Vat – Repayments : Vat – Repayments – VALUE ADDED TAX – claim for repayment of overpaid tax refused – preliminary issue – whether right to make claim retained by the appellants or transferred by them on the sale of their respective businesses

Citations:

[2017] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.595446

SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

Taxation – Value Added Tax : Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Eighth Directive 79/1072/EEC – Directive 2006/112/EC – Taxable person residing in another Member State – Refund of VAT charged on imported goods – Conditions – Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities – Serious risk of non-completion of the transaction that justified the importation

Citations:

C-441/16, [2017] EUECJ C-441/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 30 March 2022; Ref: scu.595416

Mccord (T/A Hi-Octane Imports) v Revenue and Customs: FTTTx 9 Aug 2017

FTTTx VALUE ADDED TAX – PROCEDURE – Denial of input tax on Kittel principles – ‘Fairford’ type directions seeking to clarify the issues – Whether those directions drawn to Appellant’s attention? – Yes – Whether appellant failed to comply with those directions? – Yes – Whether those directions should have been set aside? – No – Whether later direction articulating effect of that failure to comply should be set aside? – No – Application dismissed

Citations:

[2017] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592649

Will Woodlands (A Charity) v Revenue and Customs: FTTTx 24 Jul 2017

Vat – Input Tax : Apportionment – VALUE ADDED TAX – whether costs attributed directly to taxable supplies should be apportioned – whether land area based formula previously agreed with HMRC for making business/non-business split of residual costs over-compensates the appellant and should be replaced by HMRC’s income based formula – appeals allowed.

Citations:

[2017] UKFTT 578 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592627