Recent decisions
National Car Parks Limited v Revenue & Customs [2019] EWCA Civ 854
- Whether the excess over the tariff paid by person wishing to park at a “pay and display” car park is subject to VAT as consideration – appeal dismissed
- Upper Tribunal – [2017] UKUT 247
Adecco UK Ltd v Revenue & Customs [2018] EWCA Civ 1794
- whether Adecco was liable to pay VAT on the full charge paid by its clients for the services of non-employed temps provided by Adecco to those clients or only on the element of the charge retained by it (i.e. the commission or gross profit element) – whether Adecco supplied the temps to its clients or only the service of introducing the temps – appeal dismissed
- Upper Tribunal – [2017] UKUT 113 – post
- First tier tribunal – [2015] UKFTT 600 – case analysis.
Revenue and Customs v University of Cambridge [2018] EWCA Civ 568
- input tax – endowment fund for benefit of university – investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees – whether fund management fees are overheads – whether fund management services have direct and immediate link with economic activity of university as a whole – matter referred to European Court of Justice
All decisions
Revenue and Customs v Abbey International Plc [2006] EWCA Civ 886
- whether arrangement which falls short of a “lease or letting of immovable property” should be treated as a lease for VAT
Adecco UK Ltd v Revenue & Customs [2018] EWCA Civ 1794
- whether Adecco was liable to pay VAT on the full charge paid by its clients for the services of non-employed temps provided by Adecco to those clients or only on the element of the charge retained by it (i.e. the commission or gross profit element) – whether Adecco supplied the temps to its clients or only the service of introducing the temps – appeal dismissed
- Upper Tribunal – [2017] UKUT 113 – post
- First tier tribunal – [2015] UKFTT 600 – case analysis.
Associated Newspapers Ltd v HM Revenue & Customs [2017] EWCA Civ 54
- VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – – whether provision of vouchers free of charge gives rise to an output tax charge
- earlier decisions – Revenue & Customs v Associated Newspapers Ltd [2015] UKFTT 641 – Associated Newspapers Ltd v Revenue & Customs [2015] UKFTT 409
Revenue & Customs v AXA UK Plc [2011] EWCA Civ 1607
- whether provision of payment handling service in dental plan arrangement exempt from VAT – characterisation of supplies
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
Baines & Ernst Ltd v Revenue and Customs [2006] EWCA Civ 1040
- claim for VAT refund, whether Commissioner could rely on defence of unjust enrichment
- loyalty programs, input tax credits on fees paid to operator, whether goods supplied by operator to manufacturer attributable to supplies made by manufacturer
- tribunal decision – [2006] UKVAT V19431
- service provided to cinemagoers, whether single supply of cinema seat booking services or multiple supplies
Revenue and Customs v BUPA Purchasing Ltd [2007] EWCA Civ 542
- assessments, limitation periods, can the Commissioner out of time reduce entitlements to credits by additional tax due
FJ Chalke Ltd v Revenue & Customs [2010] EWCA Civ 313; [2010] STC 1640
- refund, whether entitlement to compound interest
- whether sale of cold prepared food zero rated as supplies of food, whether supplies in the course of catering
David Baxendale Limited v Revenue and Customs [2009] EWCA Civ 831; [2009] STC 2578
- sale of weight loss programme, whether single supply of food packs or single supply of services
- judgment appealed from – [2009] EWHC 162
- VAT treatment of fee for “card handling service” for purchase of goods, whether single supply or separate supply of service
- whether acquisition of marketing and advertising services attributable to taxable and exempt supplies, apportionment
- classification, whether printer cartridges ink or parts of printers
- application for permission to appeal – [2007] EWCA Civ 1200
- vouchers, whether VAT payable on sale of books of vouchers
- payments for credit card services by FDR to banks, whether taxable or exempt supplies
- offer of free insurance and breakdown service to buyers, whether separate supply of insurance or single supply of car
Revenue and Customs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29; [2006] STC 1252
- VAT on phone cards, vouchers
- whether VAT payable on charges for license and certificates to practice
- whether single supply or mixed supply, discussion of principles
Revenue and Customs v Jacobs [2005] EWCA Cic 930; [2005] STC 1518
- substantial renovation of residential school, entitlement to input tax credits
- judgment appealed from – [2004] EWHC 2358
- claim for VAT refund, entitlement to compound interest
Littlewoods Retail Ltd v Revenue and Customs [2010] EWHC 1071; [2010] STC 2072
- entitlement to compound interest on overpaid VAT, restitutionary principles
- referral to ECH
Littlewoods Ltd v Revenue and Customs [2015] EWCA Civ 515
- claim in restitution for the time value of VAT wrongly paid in excess of simple interest payable at the statutory rate – whether the common law claims for restitution are excluded by the statutory provisions dealing with refunds
- loyalty scheme, recovery of input tax credits on fee paid to suppliers who had agreed to participate in scheme
- judgment appealed from – [2006] EWHC 1498
- input tax credits, apportionment of costs attributable to taxable and exempt supplies
- whether supplies of sporting facilities made to members of a proprietary golf club exempt
- judgment appealed from – [2004] EWHC 1761
Revenue and Customs v Mercedes/Benz Financial Services UK Ltd [2015] EWCA Civ 1211
- whether hire purchase contracts between the applicant and customers with respect to the supply of vehicles was a supply of services or a supply of goods
- whether transferee of business has standing to claim refund of VAT, whether refund claim limited to taxpayer
Monro v Revenue and Customs [2008] EWCA Civ 306; [2008] STC 1815; [2008] 3 WLR 734
- entitlement at common law to refund of VAT; whether claim inconsistent with statutory refund scheme
- whether interest payable on VAT assessed which subsequently ceases to be payable on grounds that zero rated
Revenue and Customs v Proctor & Gamble UK [2009] EWCA Civ 407; [2009] STC 1990
- whether “pringles” are “similar to potato crisps and made from the potato”
- whether error of law by Tribunal or question of fact
- first instance – [2008] EWHC 1558
- treatment of sales promotions whereby customers received vouchers entitling to $ off the cost of a future purchase, attribution of price to goods and voucher provided
- VAT treatment of scheme whereby customers purchase fuel and receive vouchers for goods and services from national retailers, whether VAT payable by Total on supply of fuel reduced by value of vouchers
Revenue and Customs v University of Cambridge [2018] EWCA Civ 568
- input tax – endowment fund for benefit of university – investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees – whether fund management fees are overheads – whether fund management services have direct and immediate link with economic activity of university as a whole – matter referred to European Court of Justice
- whether taxpayer liable to pay VAT on parking penalty charges – whether charges consideration for supply of goods or services or payments of damages
- Case analysis – here
Volkswagen Financial Services (UK) Limited v Revenue and Customs [2015] EWCA Civ 832
- taxpayer sold motor vehicles under hire purchase arrangements – whether input tax in respect of general overheads are all attributable to the exempt supplies of finance or whether partly attributable to the taxable supply of motor vehicles and partly attributable to the supply of finance – rejected HMRC contention that input tax on overheads can only be deducted where the cost of the overheads is included in and recovered as part of the price charged for the taxable output – whether a special method of apportionment allowing a 50% recovery rate was fair and reasonable – appeal to Upper Tribunal – [2012] UKUT 394 – first instance [2011] UKFTT 556
- weight watcher classes, whether single supply of weight loss programme or separate supplies of printed material and other supplies
- anti avoidance
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