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.
[2017] UKFTT 578 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592627
ECJ (Taxation – Value Added Tax Taxation : Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 138(2)(a) – Conditions for the grant of the exemption for an intra-Community supply of a new means of transport – Purchaser’s residence in the Member State of destination – Temporary registration in the Member State of destination – Risk of tax evasion – Good faith of the vendor – Obligation of diligence on the part of the vendor
ECLI:EU:C:2017:453, [2017] EUECJ C-26/16
European
Updated: 27 March 2022; Ref: scu.588297
ECJ (Value Added Tax (Vat) – External Transit Procedure : Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – External transit procedure – Goods transported through a free port located in a Member State – Legislation of that Member State excluding free ports from its national fiscal territory – Removal from customs supervision – Incurrence of a customs debt and chargeability of VAT
ECLI:EU:C:2017:417, [2017] EUECJ C-571/15
European
Updated: 27 March 2022; Ref: scu.588309
UTTC VALUE ADDED TAX – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – whether sufficient link between consideration given and service received – whether overpayments subject to VAT – appeal dismissed
[2017] UKUT 247 (TCC)
England and Wales
Updated: 27 March 2022; Ref: scu.588000
UTTC VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group 9 Schedule 8 VAT Act 1994 – whether FTT wrong to hold assessment had no legal basis and must fail – whether FTT had duty to increase assessment – section 84(5) VAT Act 1994
[2017] UKUT 239 (TCC)
England and Wales
Updated: 27 March 2022; Ref: scu.588001
ECJ Taxation – Sixth VAT Directive – Article 2 – Supply of services for consideration – Telecommunications services – Prepaid phonecards displaying information for making international calls – Marketing through a network of distributors
[2012] EUECJ C-520/10, [2012] BVC 219, [2012] STC 1536
European
Opinion – Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 March 2022; Ref: scu.584357
The issue on this appeal is whether the reduced rate for VAT on supplies of fuel applies where the supply of fuel would otherwise be treated for VAT purposes as part of a larger supply of other goods or services, and VATable at the rate applicable to those goods or services.
Arden, Lindblom, Henderson LJJ
[2017] EWCA Civ 332, [2017] WLR(D) 310
England and Wales
Updated: 24 March 2022; Ref: scu.582105
ECJ VAT – Sixth Directive – Articles 9, 17 and 18 – Determination of the place where services are supplied – Concept of ‘supply of staff’ – Self-employed persons – Need to ensure that a provision of services is assessed identically in relation to the provider and in relation to the recipient
[2012] EUECJ C-218/10
European
Opinion – ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf ECJ 28-Jun-2011
ECJ Sixth VAT Directive – Interpretation of Article 9(2)(e) – Supply of staff – Supply of drivers not in the employ of the supplier – Place where the services are supplied – Refund. . .
Lists of cited by and citing cases may be incomplete.
Updated: 24 March 2022; Ref: scu.581919
FTTTx (Vat – Supply : Other) VALUE ADDED TAX – Assessments to VAT and HMRC ruling – Discounts paid by Brewers to a company in respect of its own and other publicans’ aggregation of their purchases of beverages – Aggregation used to obtain discounts not disclosed to other publicans – whether a supply by the company to the publicans – yes – Sections 4 and 5 Value Added Tax Act 1994 (‘VATA’) – Appeal dismissed.
[2017] UKFTT 234 (TC)
England and Wales
Updated: 24 March 2022; Ref: scu.581682
Vat – Exempt Supplies : Sport and Physical Education
[2017] UKFTT 246 (TC)
England and Wales
Updated: 24 March 2022; Ref: scu.581692
ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Principle of fiscal neutrality – National legislation providing for a maximum ceiling limiting the amount of repayment or offsetting of the value added tax credit or surplus
ECLI:EU:C:2017:221, [2017] EUECJ C-211/16
European
Updated: 24 March 2022; Ref: scu.581044
ECJ Principles, Objectives and Tasks of The Treaties Principles, Objectives and Tasks of The Treaties Taxation : Value Added Tax – Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Article 4(3) TEU – Sixth Directive – State aid – Procedure discharging bankrupt natural persons from debts (esdebitazione) – Ineligibility of VAT debts
ECLI:EU:C:2017:219, [2017] EUECJ C-493/15
European
Updated: 24 March 2022; Ref: scu.581052
ECJ (Principles, Objectives and Tasks of The Treaties Principles, Objectives and Tasks of The Treaties Social Policy – Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 98(2) – Annex III, points 3 and 4 – Principle of fiscal neutrality – Medical treatment using oxygen – Reduced VAT rate – Oxygen cylinders – Standard rate of VAT – Oxygen concentrators
ECLI:EU:C:2017:189, [2017] EUECJ C-406/15
European
Updated: 23 March 2022; Ref: scu.580713
ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 98(2) – Annex III, points 3 and 4 – Principle of fiscal neutrality – Medical treatment using oxygen – Reduced VAT rate – Oxygen cylinders – Standard rate of VAT – Oxygen concentrators
E. Regan, P
ECLI:EU:C:2017:189, [2017] EUECJ C-573/15
European
Updated: 23 March 2022; Ref: scu.580714
Lord Justice David Richards
[2017] EWCA Civ 1899, [2017] BVC 60, [2017] STI 2684, [2018] STC 206
England and Wales
Appeal from – CCA Distribution Ltd v Revenue and Customs FTTTx 22-Apr-2013
FTTTX VAT – input tax – right to deduct – MTIC fraud alleged – Mobilx guidelines – standard of proof – knowledge of fraud needed – contra-trading – admissibility of evidence – adequacy of circumstantial evidence . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 March 2022; Ref: scu.599607
Where the chain of supplies was broken by an exempt supply, the taxpayer could not reclaim input VAT on supplies purchased in order to provide those exempt supplies. The supply of professional services to support the issuance of shares was exempt, and no VAT was reclaimable even though there were components which involved a non-exempt supply. The directness and immediacy of the connection was a matter of fact in each case.
Times 16-Nov-2000, Gazette 23-Nov-2000
England and Wales
Updated: 23 March 2022; Ref: scu.85668
ECJ (Advocate Generals Opinion) Request for a preliminary ruling – Tax law – Common system of value added tax – Taxable transactions – Supply for consideration – Taxable person acting as such – Taxability of the transfer of property in lieu of payment in discharge of a tax debt
ECLI:EU:C:2017:134, [2017] EUECJ C-36/16 – O
European
Updated: 09 February 2022; Ref: scu.579663
A taxpayer acting upon misleading advice from a customs official which led to an overpayment of VAT, the taxpayer was entitled to the repayment together with interest on the overpaid sum. That advice was incomplete rather than erroneous as such did not decide the issue.
Times 17-Jun-1999
Value Added Tax Act 1994 78(1)(a)
Scotland
Updated: 07 February 2022; Ref: scu.83475
Sixth VAT Directive Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services
[2009] EUECJ C-515/07
European
Opimion – Vereniging Noordelijke Land- En Tuinbouw Organisatie ECJ 22-Dec-2008
Europa (Taxation) Articles 6 (2), first subparagraph, and 17 of the Sixth VAT Directive Goods and services used partly for the needs of the undertaking and partly for non-economic activities Concept of’ . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 February 2022; Ref: scu.578898
UTTC VAT – Input Tax – Fleming claim for recovery of input tax – Substantiation and quantification of claim – Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient – VATA 1994, section – VATR 1995, reg 37 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 Appeal refused. Upper Tribunal (Tax and Chancery Chamber) ON APPEAL FROM THE FIRST-TIER TRIBUNAL (TAX CHAMBER) : [2015] UKFTT 119 (TC)
[2017] UKUT 19 (TCC)
England and Wales
Updated: 06 February 2022; Ref: scu.577808
(Vat – Builders : Do -It-Yourself) VALUE ADDED TAX – DIY Housebuilders Scheme – construction of new build house – whether designed as a dwelling for purposes of subsection (35)(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 – whether Section 75 agreement amounted to a prohibition – yes – appeal refused
[2017] UKFTT 199 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578536
FTTTx (Vat – Penalties : Reasonable Excuse) VAT – late submission of payment of VAT due on return – whether level of surcharge unjust and inequitable – No. Whether reasonable excuse for late payment due on return – No.
[2017] UKFTT 210 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578548
(Vat – Registration : Cancellation of) VAT – compulsory deregistration – whether there was a viable business for entitlement to register for VAT – refusal of input VAT claims – whether input tax creditable – penalty for inaccuracies in VAT returns – category downgraded from ‘deliberate’ to ‘failure to take reasonable care’ – whether special circumstances – appeals dismissed
[2017] UKFTT 211 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578549
(Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharge – Section 59 Value Added Tax Act 1994 – whether there was a reasonable excuse for the default – no – whether the penalty was disproportionate to the default – no – appeal dismissed
[2017] UKFTT 207 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578539
(Vat – Assessments : Best Judgment) VALUE ADDED TAX – Takeaway business – Assessed as liable for registration but no longer liable – Assessment raised – Whether assessment to best judgment? – Yes – Whether assessment should be adjusted? – No – Appeal dismissed
[2017] UKFTT 169 (TC)
England and Wales
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.
Updated: 06 February 2022; Ref: scu.578526
FTTTx (Vat – Penalties : Default Surcharge) VAT – default surcharge – late payments – VATA 1994, ss 59 and 71 and FA 2009, s 108- whether reasonable excuse – yes – Appeal granted
[2017] UKFTT 180 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578528
FTTTx (Vat – Penalties : Other) VAT – penalties -inaccuracies in return-whether careless or deliberate-repeated errors-responsibility of taxpayer for acts of employed accountant-special reduction-whether officer’s decision unreasonable-suspension of penalties-whether officer’s decision unreasonable
[2017] UKFTT 161 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578532
(Vat – Other : Vat – Other) VAT – IMPORT DUTY – samples relief – European Council Regulation 1186/2009, Article 86
[2017] UKFTT 156 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578527
VAT – default surcharge penalty – VAT paid late – yes – whether there was a reasonable excuse – no – challenge to proportionality of penalty – held not disproportionate – appeal dismissed
[2017] UKFTT 201 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578507
(Vat – Assessments : Best Judgment) – Penalty – Carelessness – Second Hand Vehicles – Margin Scheme – Appeal dismissed
[2017] UKFTT 202 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578501
VAT – Builder’s Block restricting deduction of input tax for certain items on a supply of a new dwelling – whether block, or further restrictions from 1984 and 1987, unlawful under EU law – meaning of ‘incorporates . . in any part of the building or its site’ – meaning of ‘ordinarily installed by builders as fixtures’.
[2017] UKUT 34 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577819
UTTC VAT – default surcharge – whether appellants could appropriate payments made to VAT not yet due – yes – whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently – no – FTT decision set aside and case remitted for additional findings
[2017] UKUT 88 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577823
UTTC VAT – rental of taxis – optional insurance – Article 135(1)(a) Directive 2006/112/EC – section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 – whether insurance transaction for VAT purposes – yes – whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance – separate supplies – appeal dismissed.
[2017] UKUT 51 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577818
UTTC PROCEDURE – MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings – whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes – appeals dismissed
[2017] UKUT 23 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577812
PROCEDURE – Permission to extend time to appeal- VAT security dispute – factors from UT decision in Data Select [2012] UKUT 187 (TCC) applied – whether extra prejudice to HMRC where delay arose in VAT security appeals – no – taking account of appellant’s explanation, length of delay, purpose of time limits and respective prejudice to parties (which in the case of the appellant included being subject to criminal proceedings) interests of justice served by granting permission to appeal out of time
[2014] UKFTT 52 (TC)
England and Wales
Updated: 30 January 2022; Ref: scu.521700
This appeal is concerned with the VAT consequences (in respect of both input and output tax) of two promotional schemes carried out by Associated Newspapers Limited (‘ANL’) in order to boost the circulation of the Daily Mail and the Mail on Sunday.
Jackson, Patten, Black LJJ
[2017] EWCA Civ 54
England and Wales
Updated: 29 January 2022; Ref: scu.574290
FTTTx VALUE ADDED TAX — Reduced rate Schedule 7A VATA – supplies of insulation for roofs Note 1(a) Group 2 – whether appellant’s Solid Roof System for conservatories a single supply: yes – nature of that single supply: supply of insulation system involving tiling of roof – whether supply insulation for roofs: yes – appeal allowed.
[2016] UKFTT 827 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574012
FTTTx (Vat – Penalties : Other) VAT-penalty- deliberate and concealed – personal liability notice on director -hijacking of company by third party -whether attributable to director -yes-appeal dismissed
[2017] UKFTT 834 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574003
FTTTx (Vat – Penalties : Default Surcharge) VAT – default surcharge – late payment for Period 08/15 – whether reasonable excuse – No – Section 71(1)(b) VATA 1994 – Appeal dismissed
[2017] UKFTT 836 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574008
(Vat – Appeals : Other) VAT – online filing – appeals struck out in part
[2016] UKFTT 795 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573984
FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 Value added Tax act 1994 – no arrears at date of decision – whether requirement justified – whether supervisory or appellate jurisdiction – supervisory – reasonableness of decision – information available at date of decision only – appeal dismissed
[2016] UKFTT 808 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573987
FTTTx (Vat – Registration : Cancellation of) VALUE ADDED TAX – Voluntary Registration – Taxpayer making taxable supplies – Request to cancel registration with effect from original effective date – Request refused – VAT Act 1994 Schedule 1 Paragraph 13(1) applies – Paragraph 13(3) does not apply – Registration cannot be backdated – Appeal dismissed
[2016] UKFTT 812 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573988
FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion) EXCISE DUTY – CUSTOMS DUTY – IMPORT VAT – civil evasion penalties – 13,160 cigarettes brought through the green channel – whether the test for dishonesty has a subjective element – yes – whether the Appellant was dishonest – yes – whether the penalties should be further mitigated in the circumstances of this case – yes
[2016] UKFTT 817 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573985
FTTTx (Vat – Penalties : Default Surcharge) VAT – default surcharge – late payment of VAT – whether reasonable excuse for late payment- no – whether disproportionate – no – appeal dismissed
[2016] UKFTT 811 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573986
(Vat – Input Tax : Other) VAT – input tax – MTIC fraud – whether appellant knew its transactions were connected to fraudulent evasion of VAT – yes – appeal dismissed
[2016] UKFTT 804 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573981
FTTTx (Vat – Diy Housebuilders’ Scheme) VAT – DIY housebuilders’ scheme – VAT charged at 17.5% – VAT refunded at 5% – correct level of refund -unjust enrichment – HELD – VAT refundable at 17.5% for earlier periods – unjust enrichment – outside jurisdiction – appeal allowed in part.
[2016] UKFTT 783 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573959
FTTTx VALUE ADDED TAX – zero rating – whether spa pools supplied by appellant correctly zero-rated in accordance with Item 2(g) Group 12 Schedule 8 VATA 1994 as ‘appliances designed solely for use by’ a disable person – held: yes, appeal allowed.
[2016] UKFTT 780 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573963
FTTx (Vat – Builders : Do -It-Yourself) VAT – DIY Housebuilder scheme -whether prohibition on separate use or disposal – multiple conditions in planning permission-whether mere occupation condition
[2016] UKFTT 794 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573973
(Judgment) Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 131 and 138 – Preconditions for the exemption of an intra-Community supply – VAT Information Exchange System (VIES) – Purchaser’s failure to register – Refusal to grant the exemption – Whether permissible
ECLI:EU:C:2017:106, [2017] EUECJ C-21/16
European
Updated: 29 January 2022; Ref: scu.573933
VAT – Default Surcharge – whether reasonable excuse – no – appeal dismissed
[2013] UKFTT 754 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.519645
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Common system of value added tax – Taxable transactions – Concept of ‘supply of services for consideration’ – Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights – Not included
ECLI:EU:C:2017:22, [2017] EUECJ C-37/16
European
Updated: 28 January 2022; Ref: scu.573257
ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 13(1), second subparagraph – Activity of managing road infrastructure and making it available on payment of a toll – Activities engaged in by a body governed by public law acting as a public authority – Presence of private operators – Significant distortions of competition – Existence of actual or potential competition
ECLI:EU:C:2017:28, [2017] EUECJ C-344/15
European
Updated: 28 January 2022; Ref: scu.573252
FTTTx VALUE ADDED TAX- supply of photo-books at the visitor attractions – whether supply of goods or services – if supply of goods, whether a supply of photographs or of photo-books – whether photo-books were ‘books or booklets’ within Item 1 of Group 3 of Schedule 8 Value Added Tax Act 1994- appeal allowed
[2013] UKFTT 730 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.519632
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 counselling support were in law one supply.
Held: The appeal failed.
Lord Justice Patten
[2009] EWCA Civ 831, [2009] STI 2348, [2009] BVC 663, [2009] STC 2578
England and Wales
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 – . .
At ChD – 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 CA – Baxendale Ltd and Another v Revenue and Customs FTTTx 4-Jul-2013
FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or . .
Lists of cited by and citing cases may be incomplete.
Updated: 28 January 2022; Ref: scu.368592
UTTC VAT – exemption for leasing or letting of immovable property – hotel sector exclusion – Article 135(1) and (2), Principal VAT Directive – VATA, Sch 9, Group 1, Item 1 and 1(d) and Note (9) – whether grants of fractional interests in a property were exempt or standard-rated supplies
[2018] UKUT 41 (TCC)
Bailii
England and Wales
VAT
Updated: 27 January 2022; Ref: scu.604787
Claim that the UK’s VAT prepayments rule infringes European law.
Arden, Irwin, Henderson LJJ
[2016] EWCA Civ 1310, [2016] WLR(D) 689, [2017] BVC 3, [2017] STC 540, [2017] 1 WLR 2313
Bailii, WLRD
England and Wales
Cited by:
At CA – Totel Ltd v Revenue and Customs SC 26-Jul-2018
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 27 January 2022; Ref: scu.572744
Gloster, Patten LJJ, Baker J
[2016] EWCA Civ 1299
Bailii
England and Wales
VAT
Updated: 27 January 2022; Ref: scu.572737
ECJ Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Directive 77/388/EEC – Article 17(5), third subparagraph, point (d) – Scope – Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person – Incidental transactions – Use of turnover as an indicator
C-378/15, [2016] EUECJ C-378/15
Bailii
European
VAT
Updated: 27 January 2022; Ref: scu.572596
ECJ (Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Integrated cooperation – Grant of financing and supplies of current assets necessary for agricultural production – Single, complex supply – Distinct and independent supplies – Ancillary supply and principal supply
ECLI:EU:C:2016:936, [2016] EUECJ C-208/15
Bailii
Directive 2006/112/EC
European
VAT
Updated: 27 January 2022; Ref: scu.572324
ECJ (Judgment) Reference for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 56 – Place where services are supplied – Concept of ‘similar rights’ – Transfer of greenhouse gas emission allowances
ECLI:EU:C:2016:933, [2016] EUECJ C-453/15
Bailii
Directive 2006/112/EC
European
VAT
Updated: 27 January 2022; Ref: scu.572315
ECJ (Order) Preliminary reference – Article 99 of the Rules of Procedure of the Court – Taxation – tax value added – Directive 2006/112 / EC – Right to deduct – Refusal – Invoice Issuer deemed not to have been the real supplier invoiced services – audit Obligations of the taxable person
ECLI:EU:C:2016:869, [2016] EUECJ C-446/15 – CO
Bailii
European
VAT
Updated: 26 January 2022; Ref: scu.571884
Vat – Default Surcharge
[2016] UKFTT 754 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571848
Vat – Registration
[2016] UKFTT 763 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571852
Value Added Tax – Exemption
[2016] UKFTT 749 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571850
Vat – Input Tax
[2016] UKFTT 753 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571842
Vat – Default Surcharge Regime
[2016] UKFTT 758 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571824
Vat – Appeals : Extension of Time
[2016] UKFTT 741 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571832
Value Added Tax – Default Surcharge
[2016] UKFTT 757 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571826
Value Added Tax – Input Tax On Repairs
[2016] UKFTT 750 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571835
Vat – Input Tax : Capital Items
[2016] UKFTT 721 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571820
Vat – Default Surcharge
[2016] UKFTT 768 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571831
Vat – Default Surcharge
[2016] UKFTT 773 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571836
Vat – Penalties : Late Registration
[2016] UKFTT 732 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571809
Vat – Penalties : Reasonable Excuse
[2016] UKFTT 724 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571814
Vat – Special Schemes : Tour Operators
[2016] UKFTT 718 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571808
Vat – Default Surcharge Penalty
[2016] UKFTT 744 (TC)
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.571794
Patten, Davis, Beatson LJJ
[2016] EWCA Civ 1105
Bailii
England and Wales
VAT
Updated: 25 January 2022; Ref: scu.571420
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supply of services for consideration’ – Supply of a horse by a taxable person to the organiser of horse races – Assessment of the consideration – Right to deduct expenses linked to the preparation of the taxable person’s horses for the races – General costs linked to the overall economic activity – Annex III, point 14 – Reduced rate of VAT applicable to the use of sporting facilities – Applicability to the operation of racing stables – Transaction consisting of a single supply or several independent supplies
ECLI:EU:C:2016:855, [2016] EUECJ C-432/15
Bailii
European
VAT
Updated: 25 January 2022; Ref: scu.571263
FTTTx Vat – Assessments : Best Judgment – Cafe operated by appellant – Whether correct apportionment between standard and zero-rated sales – Primary task of Tribunal to find correct amount of tax – Appeal allowed in part
[2016] UKFTT 685 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570579
FTTTx Vat – Zero-Rating : Transport – transport of passengers – whether supply of yacht and skipper related to the transport of passengers within item 4(a) of Group 8, Schedule 8 Value Added Tax Act 1994 – yes
[2016] UKFTT 684 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570574
FTTTx Vat – Penalties : VAT default surcharge – payment made one day late by FPS – no direct debit arrangement in place – Appellant understood he had additional three days to make payment – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed
[2016] UKFTT 697 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570571
FTTTx Vat – Avoidance : Other – restriction of deduction of input tax under the ‘Kittel’ principle – whether non-payment of VAT by associated company was fraudulent – whether inaccuracy in return was ‘deliberate’ – paragraph 3 Schedule 24 Finance Act 2007 – appeals dismissed
[2016] UKFTT 687 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570578
FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged
[2016] UKFTT 683 (TC)
Bailii
England and Wales
Taxes – Other, Customs and Excise, VAT
Updated: 24 January 2022; Ref: scu.570561
FTTTx Vat – Assessments : Other – option to tax – apportionment – disused public house and flat – Schedule 10 to the Value Added Tax Act 1994 – Notice 700/57 – appeal against an apportionment of 90% to commercial and 10% to residential – appeal allowed – substitute apportionment of two thirds commercial and one third residential
[2016] UKFTT 694 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570568
FTTTX Vat – Cars : Other – entitlement to credit for input tax on motorcar – Article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – physical or legal restraint as to private use – no – appeal dismissed
[2016] UKFTT 686 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570566
UTTC VAT – PENALTIES – appeal against default surcharge – whether reasonable excuse – sections 59(7) and 71(1)(b) VAT Act 1994 – appeal dismissed by First-tier Tribunal – whether First-tier Tribunal erred – decision of First-tier Tribunal set aside and remade – default surcharge upheld
[2016] UKUT 424 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570423
UTTC VAT – Flat rate scheme for farmers – whether Art 296.2 of the Principal VAT Directive (Council Directive 2006/112/EC) provides an exclusive regime as to when farmers can be excluded from the flat rate scheme – whether farmers who are found to be recovering substantially more as a member of the Flat Rate Scheme than they would if they were registered for VAT constitute a category for the purposes of Art 296.2 – reference to Court of Justice for preliminary rulings
[2016] UKUT 142 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570402
UTTC Value added tax – input tax – whether transactions connected with fraud – whether First-Tier Tribunal conclusion procedurally unfair – whether appellant knew or should have known of connection with fraud
[2016] UKUT 349 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570412
PROCEDURE- refusal to reinstate appeals -whether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT’s decision-no-appeal dismissed
[2016] UKUT 347 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 24 January 2022; Ref: scu.570404