Case Analysis (overseas)

Recent cases

  • Airtours Holidays Transport Ltd v Revenue & Customs [2016] UKSC 21 – whether Airtours was entitled to recover, by way of input tax, VAT charged by PwC in respect for services provided by PwC to various financial institutions which were paid for by Airtours.

New Zealand

United Kingdom

  • Aberdeen Sports Village v Revenue & Customs [2012] UKFTT 80 (First Tier Tax Tribunal) – Whether payment was a consideration for a supply of services or donation; amount of consideration; link between payer and payee; appeal against decision that services were supplied; Appeal refused
  • Revenue and Customs v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) [2013] UKSC 15 – whether the promoter of a loyalty scheme is entitled to input tax for payments made to retailers of goods who participate in the scheme and provide goods to customers who redeem points
  • Airtours Holidays Transport Ltd v Revenue & Customs [2016] UKSC 21 – whether Airtours was entitled to recover, by way of input tax, VAT charged by PwC in respect for services provided by PwC to various financial institutions which were paid for by Airtours.
  • AV Concepts Ltd v Revenue & Customs [2013] UKFTT 646  – Value Added Tax  –  Whether goods were sold for a combination of cash and the value of part-exchange items, or whether the part-exchange items were in substance the equivalent of a discount so that the goods should be treated as sold for the cash consideration alone  –  Appeal dismissed
  • BAA Ltd v Revenue & Customs [2013] EWCA 122 – VAT – whether representative of VAT Group entitled to input tax credits for services received by member entity at the time when the member entity was not part of the group – whether member company carrying on an economic activity at the time it acquired the services – whether there was a “direct and immediate” link between the acquisition of services and the outward taxable supplies by the VAT Group – case analysis
  • Borough Council of King’s Lynn and West Norfold v Revenue & Customs [2012] UKFTT 671 (First Tier Tax Tribunal) – VAT – Overpayment – Whether consideration for a supply – No – No VAT charge on overpaid amounts – Appeal allowed
  • Chipping Sodbury Golf Club v Revenue & Customs [2012] UKFTT 557 (First Tier Tax Tribunal) – VAT – sporting exemption for golf clubs – Article 13A(1)(m) Sixth Directive – members’ subscriptions – single supply or multiple supplies – Card Protection Plan considered – held single supply – profit making proprietary clubs – whether entitled to exemption – no – appeals dismissed
  • David Peters Ltd v Revenue & Customs [2012] UKFTT 423 (First Tier Tax Tribunal) – VAT – input tax – taxpayer paid for goods which were not delivered – whether supply – whether taxpayer entitled to credit for input tax
  • Dixons Retail plc v Revenue & Customs [2012] UKFTT 666 (First Tier Tax Tribunal) – claim for refund of VAT where retailer accounted for VAT on sales of goods for which customers fraudulently presented credit or debit cards and the retailer received payment from the card operator and retailer no obliged to repay the payments once frauds discovered – referral of question to ECJ
  • Goals Soccer Centres plc v Revenue & Customs [2012] UKFTT 576 (First Tier Tax Tribunal) – VAT – Single or multiple supplies; five-a-side football; Pitch hire agreements and management services of sports leagues; whether single supply or multiple supplies, whether artificial to split or artificial to combine; tests to be applied and factors to be taken into account; relevance of the principle of fiscal neutrality
  • Investment Trust Companies v HM Revenue & Customs [2012] EWHC 458 (High Court) – whether consumer has claim in restitution against Revenue for overpaid VAT – whether statutory limitation on recovery of overpaid VAT extends to rights beyond taxpayers
  • Director General, Mauritius Revenue Authority v Central Water Authority (Mauritius) [2013] UKPC 4 – whether Central Water Authority entitled to input tax credits for acquisition of water meters to fit in customers’ properties – whether CWA makes a single taxable supply of water or separate input taxed supply of the supply of water meters
  • HMRC v The Honourable Society of Middle Temple [2013] UKUT 250 – VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed
  • Orchardcrown Ltd v Revenue & Customs [2012] UKFTT 608 (First Tier Tax Tribunal) – VAT – output tax – supply of goods with charge for postage – whether a single supply – whether supplier acts as agent for customer in contracting with Royal Mail – Customs & Excise Commissioners v Plantiflor Ltd considered – single supply by appellant – no agency established – appeal dismissed
  • Revenue & Customs v Secret Hotels2 Ltd [2014] UKSC 16 – whether company which markets and arranges holiday accommodation though an on-line website and the essential question was whether the appellant was acting as a principal, or as an agent, when making the supplies of hotel accommodation
  • Sub One Limited T/A Subway v HMRC [2012] UKUT 34 (Upper Tax Tribunal) – Value Added Tax – zero-rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality – whether FTT findings irrational – application to adduce further evidence
  • The People’s Dispensary for Sick Animals (PDSA) v Revenue & Customs [2012] UKFTT 362 – VAT – Input Tax – The Appellant a “not for profit” incorporated Society providing welfare and charitable services for sick and injured animals – Was the Appellant  entitled to recover VAT on veterinary fees – No – The Pet Aid scheme was a non-economic activity – the veterinary supplies made to the pet owners not to the Appellant – Appeal dismissed
  • WHA Limited v Revenue and Customs [2013] UKSC 24 – whether motor vehicle repairers making supply of repair services to company who pays the repair costs instead of, or as well as, to the insured
  • Wrag Barn Golf & Country Club v Revenue & Customs [2013] UKFTT 406 – VAT – option to tax land – whether golf course land was asset of Appellant at time of election to waive exemption – yes – whether golf course land was asset of Appellant at later time – yes – whether Appellant made supplies of land – yes – whether supplies taxable by virtue of election to waive exemption – yes

Canada

  • Calgary (City) v Canada [2012] SCC 20 (Supreme Court) – Single supply or multiple supplies  ― City acquiring and constructing transit facilities ― City claiming and receiving public service body rebates for portion of GST paid ― City also claiming input tax credits in respect of GST paid on purchases made for transit facilities ― Whether acquisition and construction of transit facilities constituting an exempt supply, a taxable supply or both ― Whether “transit facilities services” a taxable supply to the Province separate from exempt supply of “public transit services” to public
  • Global Cash Access (Canada) Inc v The Queen [2012] TCC 173 (Tax Court) – whether fees paid to Casino operator were for exempt financial supplies or taxable – characterisation of supplies
  • Surrey City Centre Mail Ltd v The Queen [2012] TCC 114 (Tax Court) – whether GST payable on amount received for the breach/termination of an agreement to make a taxable supply

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