First Tier Tribunal

The Tax Chamber of the First-tier Tribunal was established on 1 April 2009 and it replaces the VAT & Duties Tribunal.

Recent decisions

  • Amor Interiors Ltd v Revenue & Customs [2015] UKFTT 358 – INPUT TAX – whether sale of assets to the appellant was the transfer of a business as a going concern and not to be treated as a supply of goods – appeal dismissed
  • Bagel Nash Ltd v Revenue & Customs [2015] UKFTT 72 – zero rating – “consumption on the premises” – kiosk – food court – appeal dismissed
  • Bedale Golf Club Ltd v Revenue & Customs [2015] UKFTT 446 – golf club – refurbishment of chairs and replacement curtains in a clubhouse bar and lounge area – maintenance and repair of a lift – whether used or to be used exclusively by the club in making taxable supplies – direct and immediate link to taxable supplies and exempt supplies – appeal dismissed
  • Cavenbridge Ltd v Revenue & Customs [2015] UKFTT 536 – single or multiple supply – whether dabber/marker pens supplied by bingo hall owner and used to mark paper bingo books integral part of exempt supply of bingo – no – separate supply of goods – appeal dismissed
  • City Fresh Services Ltd v Revenue & Customs [2015] UKFTT 364 – Supply of medical care-dentists supplying services from company via partnership to NHS Trust – standard rated supply of staff or exempt supply of medical care – held – supply of medical care –number of suppliers in chain did not change nature of supply – no evidence that partnership exercised control over dentists’ work activities – appeal allowed.
  • Danesmoor Ltd v Revenue & Customs [2015] UKFTT 294 –  input tax-appellant contracted and paid for services of solicitors and accountants-advice given mainly to others -did appellant obtain anything at all to be used for the purposes of its business-no-appeal dismissed
  • Deadoc Construction Ltd v Revenue & Customs [2015] UKFTT 433 – refusal of input tax claims – whether valid VAT invoices – alternative evidence – whether HMRC reasonable to refuse – appeals allowed in part
  • The Hurlingham Club v Revenue & Customs [2015] UKFTT 76 – VAT – apportionment – partial exemption – special method – refusal of HMRC to approve special method  – appropriateness of method  – appeal dismissed
  • Kati Zombory-Moldovan trading as Craft Carnival v Revenue & Customs [2015] UKFTT 245 – Craft fairs organised by appellant – General public charged admission – Space sold to stallholders to sell their products – Whether supply to stallholders an exempt supply of a licence to occupy land or composite supplies of taxable services comprising of the organisation of a craft fair – Appeal allowed
  • Kumon Educational UK Company Ltd v Revenue & Customs [2015] UKFTT 84 – VAT – franchise of educational teaching method– rewards paid to franchisee  instructors– whether contingent discount reducing VAT on franchise fee – whether payment for separate supply – HELD – reward enhancement of basic supply – artificial to separate from services supplied under franchise agreement – reward is contingent discount – appeal allowed.
  • Nagle & Anor (t/a Simon Templar Business Center) v Revenue and Customs [2015] UKFTT 390 – VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on “subsequent” sale of vouchers – Parties directed to “use best endeavours” to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – Schedule 10A Value Added Tax Act 1994
  • North & South Groundwork Services Ltd v Revenue & Customs [2015] UKUT 207 – input tax refused as invoices stated not to sufficiently describe the goods and services supplied; assessment raised in respect of the disallowed input tax; VAT Regulations 1995, regulations 29, 13(1) and 14(1); whether additional information sufficient to identify the work undertaken – yes.
  • North of England Zoological Society v Revenue & Customs [2015] UKFTT 287 – input tax – attribution to taxable supplies – partial exemption – standard method override – whether animal related costs of a zoo are attributable to taxable supplies of catering and retail – direct and immediate link – appeal allowed
  • A Partnership v Revenue & Customs [2015] UKFTT 161 – VAT – partnership dispute – continuing partners separately instruct solicitors in dispute with outgoing partner – whether VAT on legal bills recoverable by partnership  – held  – no as supply not ‘to’ the partnership

All decisions

Ist Contact Ltd v Revenue & Customs [2012] UKFTT 84

  • recovery of input tax on exempt supplies pursuant to VATA s.26(2)(c) – Exempt supplies under VATA Schedule 9, Group 5, item 1 (“The issue, transfer or receipt of, or any dealing with, money, any security for money or any note or order for the payment of money”) – Supply of foreign exchange services (FOREX) to persons, principally from Australia, New Zealand and South Africa, who are in the United Kingdom on a “working holiday” or “overseas experience” – whether services “supplied to a person who belongs outside the member States”

3 Net Media Group v Revenue & Customs [2011] UKFTT 266

  • transfer of assets – whether transfer of going concern

Aabsolute Bond Ltd v Revenue & Customs [2012] UKFTT 672

  • VAT – tax warehouse – assessment relating to goods considered to be missing – corresponding excise duty assessment withdrawn as out of time – whether VAT liability affected – no – whether assessment should have been made by reason of allegedly incomplete or incorrect return rather than under s 73(7B) VATA 1994 – no – whether a supply of goods at or before the duty point – held, on facts, goods delivered to warehouse and removed in circumstances constituting supplies – subject to adjustment, assessment confirmed and appeal dismissed

A N Checker & Service Engineers v Revenue & Customs [2013] UKFTT 506

  • Value Added Tax – reduced rate – energy saving materials supplied as part of a supply of the whole or part of a domestic central heating system – whether a single supply subject to a single rate of VAT, a single supply subject to two or more different rates of VAT or two or more separate supplies subject to different rates of VAT

A Soldier v Revenue & Customs [2012] UKFTT 388

  • VAT – new means of transport – private motor car supplied for removal to Germany – bought by member of UK armed forces based in Germany and taken there for two days – returned to UK because Appellant on temporary training here before six month operational deployment in Africa – car left in the UK during deployment – during deployment, Appellant notified that his German stationing was being terminated and he was being re-based in the UK – whether Appellant had sufficient intention to remove the vehicle from the UK when initially supplied to him to qualify for UK zero rating on that supply to him – X v Skatteverket (ECJ) considered – held yes – appeal allowed

Aberdeen Sports Village Ltd v Revenue & Customs [2012] UKFTT 80

  • 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
  • For my analysis of the decision see here.

Alexandra Countryside Investments Ltd v Revenue & Customs [2013] UKFTT 348

  • VAT – property – zero-rating of residential conversion – s 30 and sch 8 VATA 1994 – conversion of pub to two residential units – pub containing manager’s flat that was incorporated into both units – whether note 9 to sch 8 denied zero-rating – HMRC v Jacobs considered – Appeal allowed

Antiques Within Ltd v Revenue & Customs [2013] UKFTT 89

  • Value Added Tax – antiques centre supplying stallholders with space and a sales service – whether one single exempt supply of a right over land or one single standard rated supply of a sales service – neither – two distinct individually rated supplies – Appeal allowed in part

Arkeley Ltd (in liquidiation) v Revenue & Customs [2012] UKFTT 126 

  • Exports – pharmaceutical goods exported – evidence of export

Amor Interiors Ltd v Revenue & Customs [2015] UKFTT 358

  • INPUT TAX – whether sale of assets to the appellant was the transfer of a business as a going concern and not to be treated as a supply of goods – appeal dismissed

Associated Newspapers Ltd v Revenue & Customs [2014] UKFTT 116

  • VAT – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a purpose other than a purpose of the business of the Appellant – held no – preliminary issue decided in favour of the Appellant

Atchem Ltd v Revenue & Customs [2012] UKFTT 380

  • VAT – property – supply of going concern – belated notification – whether appellant decided to opt to tax on or before completion – held no – appeal dismissed

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

Bagel Nash Ltd v Revenue & Customs [2015] UKFTT 72

  • zero rating – “consumption on the premises” – kiosk – food court – appeal dismissed

Barratt, Goff and Tomlinson and The Law Society as Intervenor v Revenue and Customs [2011] UKFTT 71

  • disbursements – whether fees paid for medical records and medico-legal reports by solicitors acting for clients in personal injury and medical negligence claims disbursements and thus outside scope of VAT or are not disbursements and liable to VAT

Basslabs Ltd v Revenue & Customs [2013] UKFTT 383

  • VAT – transfer of VAT registration number – s 49 VATA 1994 – Reg 6 General Regs 1995 – HMRC refusal to transfer VAT number – evidence of no transfer of a going concern – Appeal dismissed

Bedale Golf Club Ltd v Revenue & Customs [2015] UKFTT 446

  • golf club – refurbishment of chairs and replacement curtains in a clubhouse bar and lounge area – maintenance and repair of a lift – whether used or to be used exclusively by the club in making taxable supplies – direct and immediate link to taxable supplies and exempt supplies – appeal dismissed

Bookit Ltd v Revenue & Customs [2014] UKFTT 856

  • financial transactions – exemption – Article 135(1)(d) Principal VAT Directive – card handling services – nature of services – whether transactions concerning payments – scope of exemption – questions to be referred to the CJEU for a preliminary ruling – whether in any event to be excluded from exemption as debt collection

British Printing Industries Federation v Revenue & Customs [2014] UKFTT 150

  • VAT- exempt services – Value Added Tax Act 1994, Schedule 9, Group 9, item 1(d), note (5) and Article 132(1)(l) of the Principal VAT Directive (2006/112/EC) – employers federation providing services to members in return for annual subscriptions – whether membership subscriptions exempt from VAT – whether ‘trade union’ association – whether primary purpose of federation included making representations to third party decision makers – whether objectives of association were for the collective interests of members

Bryan Burton v Revenue & Customs [2013] UKFTT 401

  • VALUE ADDED TAX – DIY builders scheme – conversion of barn adjacent to a dwelling (a listed building) to enlarge the dwelling – whether the works were ‘a residential conversion’ within the meaning of section 35(1A)(c) VATA – whether works consisted in the conversion of a “non-residential building” or a “non-residential part of a building” into a building designed as a dwelling or a number of dwellings – held they were not – the works were therefore not a ‘residential conversion’ within section 35 VATA – whether the Tribunal could consider and give effect to any legitimate expectation of the appellant that he would qualify for a refund under section 35 VATA – held, following HMRC v Abdul Noor [2012] UKUT 071 (TCC), that the Tribunal had no jurisdiction to consider the question of legitimate expectation – appeal dismissed

Beds Beds Beds London v Revenue & Customs [2012[ UKFTT 353

  • VAT – claim for repayment of overpaid VAT – claim made more than four years after end of accounting period in which assessment made – whether claim valid – no – section 80(1A) and (4) VAT Act 1994 – appeal dismissed

Big Misters Shipping Co v Revenue & Customs [2011] UKFTT 790

  • VAT on importations – whether appellant acting as an agent or a freight forwarder – whether Revenue unjustly enriched

Borough Council of King’s Lynn and West Norfolk v Revenue & Customs [2012] UKFTT 671

  • VAT – Overpayment – Whether consideration for a supply – No – No VAT charge on overpaid amounts – Appeal allowed
  • to see my post click here

The British Disabled Flying Association v Revenue & Customs [2011] UKFTT 743

  • whether aircraft for use of disabled persons zero rated

Bloomsbury Wealth Management LLP v Revenue & Customs [2012] UKFTT 379

  • VAT – EXEMPT SUPPLIES – finance – whether appellant supplied intermediary services or services of management and advice – held, advice ancillary and predominant supply of intermediary services – whether intermediary services in relation to item 6 (exempt) or item 9 (standard rated) – held, in relation to item 6 appeal allowed
  • Registration – Supply of services – Training courses – Advance payments – Threshold for registration – Whether time of supply rules apply when deciding when threshold exceeded
  • Whether the original supply agreement for Ford cars had been rescinded by agreement between Ford and the Appellant, in administrative receivership  –  consequent reversal of the original supply for VAT purposes
  • zero-rating of the supply of a qualifying motor vehicle to a handicapped person who usually uses a wheelchair – whether two vehicles supplied were each (a) supplied to a handicapped person who usually uses a wheelchair, and (b) a qualifying motor vehicle – held in both cases both conditions were fulfilled and the supplies fell to be zero-rated – appeal allowed

Cabvision Ltd v Revenue & Customs [2013] UKFTT 721

  • VAT – Consideration – Other –arrangements similar to those used in Tower MCashback – appellant sold software to LLP investment vehicle – purchase funded  by member subscriptions and debt incurred to bank 1 – debt guaranteed by bank 2 – guarantee secured by deposit made by appellant – appellant paid VAT on £22,602,979 received from LLP – whether correct VAT was lesser amount because some of that amount was security for bank loan to LLP and received subject to restrictions – yes – loan transaction which funded purchase and restrictions on the amount received elements of the same transaction – VAT due on amount actually received by appellant which was lesser amount taking account of the banking arrangements –  alternatively as argued by the appellant VAT was lesser amount because later settlement of dispute reduced price  through a collateral oral agreement between the appellant and the LLP – appeal allowed
  • Supply for a consideration – Payment made by equipment dealer to finance leasing company – Payment was consideration for termination of existing finance leasing agreement relating to old equipment – Payment made as part of deal by which customer under existing finance leasing agreement agrees to enter into new leasing agreement of upgraded agreement – Whether VAT charged on payment is input tax of equipment dealer

Cambrian Hydro Power Ltd v Revenue & Customs [2012] UKFTT 764

  • VAT – effective date of registration – request to backdate – statutory power – HMRC administrative procedure – genuine error on part of applicant – error unknown to HMRC – whether HMRC acted reasonably – matter sent back for further decision
  • Request for voluntary registration refused to an intending trader  –  Supplies intended to be made of second-hand cars from Spain to other European countries (principally Germany and Italy, and not the UK)  –  Whether a business was currently being conducted

Cavenbridge Ltd v Revenue & Customs [2015] UKFTT 536

  • single or multiple supply – whether dabber/marker pens supplied by bingo hall owner and used to mark paper bingo books integral part of exempt supply of bingo – no – separate supply of goods – appeal dismissed
  • VAT – Regulation 34 VAT Regulations 1995 – whether Appellant could recover VAT deliberately overpaid in earlier period by adjusting subsequent returns without making voluntary disclosure – no – HMRC’s  assessment also subject to time limits under Schedule 39 Finance Act 2008 – overpaid tax not recoverable

Chelham Ltd v Revenue and Customs [2013] UKFTT 418

  • VALUE ADDED TAX – input tax claimed by a company in relation to a supply of services to it by a subsidiary – the company making only exempt supplies to which the services were attributable – whether input tax deductible – held, no – whether decision to deregister the company ought to be upheld – held, yes – whether refusal of the company’s application for backdated VAT group treatment unreasonable – held, no – whether penalties chargeable – held, yes – appeal dismissed

Chelmsford College v Revenue & Customs [2013] UKFTT 400

  • Value added tax – construction of an annexe to an existing building –current use of the building – purpose for which it was designed – capacity for functioning independently – VATA 1994 Sch 8 Group 5 Item 2 – appeal dismissed

Chi Drinks Ltd v Revenue & Customs [2013] UKFTT 94

  • VAT – zero rating – food – coconut water – is it a beverage? – yes – supplies held to be standard rated – Group 1, Schedule 8, VAT Act 1994

Chipping Sodbury Golf Club v Revenue & Customs [2012] UKFTT 557

  • 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 –
  • My analysis of this decisions can be found here

Christadolou v Revenue & Customs [2013] UKFTT 425 

  • VAT – Whether the turnover of two separate businesses had to be aggregated – Whether one of the businesses was conducted by a sole trader and the other by joint proprietors – In the particular circumstances of this case, yes – Appeal allowed

Chubb Ltd v Revenue & Customs [2013] UKFTT 579

  • VALUE ADDED TAX – “Fleming Claim” by company who became the representative member after the original group member had received the input supply – recipient not a member of the group at time of input supply – whether representative member could sustain the claim – On facts – No – Appeal dismissed

Church of Scientology Religious Education College Inc v Revenue & Customs [2014] UKFTT 1064

  • – VAT – supplies of services by mother church of Scientology religion to churches in the UK – whether single supply or multiple supplies – whether exempt as educational services or standard rated as governance and ecclesiastical management services

City Fresh Services Ltd v Revenue & Customs [2015] UKFTT 364

  • Supply of medical care-dentists supplying services from company via partnership to NHS Trust – standard rated supply of staff or exempt supply of medical care – held – supply of medical care –number of suppliers in chain did not change nature of supply – no evidence that partnership exercised control over dentists’ work activities – appeal allowed.

Cloud Electronics Holdings Ltd v Revenue & Customs [2012] UKFTT TC02368

  • VAT – input tax – professional fees incurred by holding company – whether there has been a supply of services – whether services used for business purpose

Colaingrove Limited (Verandas) v Revenue & Customs [2013] UKFTT 343

  • VAT – zero rating of caravans – supply of caravan with a verandah – whether a single supply or two supplies – test to be applied in context of zero rating

Colin Summers & Christopher Summers v Revenue & Customs [2012] UKFTT 590

  • VALUE ADDED TAX — registration — whether appellants trading as single partnership or as two differently constituted partnerships — on the evidence, two separate partnerships — appeal allowed
  • VAT – entitlement to credit for input tax on motor cars – article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – intention to use car primarily for self-drive hire – evidence of entitlement to input tax where documents contradictory or missing – 2007 statement of practice on input tax deduction without valid invoice – jurisdiction of Tribunal to review HMRC’s exercise of discretion whether to accept alternative evidence of entitlement to input tax deduction – misdeclaration penalty – appeal allowed in part

Concept Multi Car Ltd v Revenue & Customs [2014] UKFTT 110

  • VAT – Zero rating- whether camper vans converted from VW T5 motor vans supplied to disabled customers by appellant were adapted “permanently and substantially” to enable a disabled person who usually used a wheel chair  “to enter and drive or otherwise be carried in” the vehicle for the purposes of Note 5L to Item 2A Schedule 8 Group 12 VATA 1994 – combination of adaptations consisting of ambulance ramp fitting strip and swivel seats fulfilled criteria – appeal allowed

Cordery Build Ltd v Revenue & Customs [2012] UKFTT 384

  • VALUE ADDED TAX – Reduced rate – Schedule 7A Value Added Tax Act 1994 – Group 6 Notes 2, 3,4 and 6 – qualifying conversion –  whether conversion of 36 bedsits in sheltered accommodation for the elderly into 36 self-contained flats amounted to “changed number of dwellings conversion” – No – Whether use prior to conversion was a home or other institution providing residential accommodation with personal care or an institution which is the sole or main residence of at least 90 per cent of its residents – No – Appeal dismissed
  • Zero Rating – Whether motor vehicle “substantially and permanently adapted for a handicapped person who usually uses a wheelchair” – whether for domestic and personal use to enable a handicapped person to enter and drive in a motor vehicle

Damazda International UK Ltd v Revenue & Customs [2012] UKFTT 615

  • Value Added Tax Act 1994 sec 84(7B) &  Sch 11 para 6A – Directive 2006/112 Art 273 – Direction to keep records – scope of appeal jurisdiction – proportionality – risk of tax loss – appeal allowed

Danesmoor Ltd v Revenue & Customs [2015] UKFTT 294 –

  • input tax-appellant contracted and paid for services of solicitors and accountants-advice given mainly to others -did appellant obtain anything at all to be used for the purposes of its business-no-appeal dismissed

Darragh House Ltd v Revenue & Customs [2012] UKFTT 423

  • VAT – disallowance of  input tax claim – question of fact whether expenditure used or to be used for purpose of business – appeal allowed in part
  • VAT – input tax – taxpayer paid for goods which were not delivered – whether supply – whether taxpayer entitled to credit for input tax;
  • For my analysis of this decision see here.
  • VAT assessment – cars imported from Germany into UK – German supplier incorrectly charged VAT – Importer liable for UK VAT – unable to recover German VAT – insolvency of German supplier – double taxation
  • economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity.

Deadoc Construction Ltd v Revenue & Customs [2015] UKFTT 433

  • refusal of input tax claims – whether valid VAT invoices – alternative evidence – whether HMRC reasonable to refuse – appeals allowed in part

Deborah Lisbth La Roche v Revenue & Customs [2013] UKFTT 343

  • VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be registered with effect from that deregistration date – held she was not so liable – appellant’s appeal against decision not to deregister her with effect from that deregistration date allowed – paragraph 13, Schedule 1, VAT Act 1994 applied

Dixons Retail plc v Revenue & Customs [2012] UKFTT 666

  • 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 – to see my post click here
  • to see my post click here

DPAS Ltd v Revenue & Customs [2013] UKFTT 676

  • VAT – Whether dental payment plan administrator provided services to patient for consideration –  Whether these services were exempt or standard rated supplies – If exempt whether change in contractual arrangements from 1 January 2012 amounted to a “Halifax” abusive practice – Appeal allowed

Drumtochty Castle Ltd v Revenue & Customs [2012] UKFTT 429

  • VAT; use of castle for function such as wedding; additional supplies of  overnight accommodation, afternoon tea and breakfast; single or multiple supplies; whether supplies including use of castle exempt under VATA 1994, Schedule 9 Group 1; whether exemption excluded by item 1(d)
  • Value Added Tax  –  whether work in replacing a damaged plasterboard ceiling with a lath and plaster ceiling in a Grade II listed building, the change of fabric resulting from insistence by the planning authority, qualified as an alteration to the fabric of a listed building, and thus to be zero-rated  –  Appeal allowed

The English Bridge Union Ltd v Revenue & Customs [2014] UKFTT 181

  • VAT – sport – whether contract bridge a sport within Art 132(1)(m) of Principal VAT Directive

Envoygate (Installations) Ltd & Richvale Ltd v Revenue & Customs [2014] UKFTT 221

  • VALUE ADDED TAX – supply of replacement box sash windows and supply of draught stripping for windows – installation of energy-saving materials – supplies at reduced rate of VAT – whether single supply or separate supplies so that supply of draught stripping for windows is a supply at reduced rate – if single supply, whether nevertheless the reduced rate of VAT should be applied to draught stripping work as a concrete and specific aspect of the single supply – on the facts the supply of draught stripping for windows is a separate supply taxable at the reduced rate of VAT – appeal allowed – s 29A and Group 2, Sch. 7A VATA 1994
  • Sports Club Membership -Non Payment of monthly fees –Denial of access to club facilities –Whether taxable services provided by club if access denied-Whether sums recovered from member compensation payments –Yes- Whether payments made for membership rights and facilities
  • Whether membership subscriptions of a trade association constitute exempt supplies – Yes

European Tour Operators Association v Revenue & Customs [2014] UKFTT 213

  • VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Matter remitted by Upper Tribunal for reconsideration – Appeal allowed
  • exception from registration – whether the value of Appellant’s supplies in following year would not exceed deregistration threshold – whether HMRC’s refusal to apply the exception was one that  a reasonable panel of Commissioners properly directed on the law would have made having regard to relevant factors and disregarding irrelevant ones

Everycar Contracts Ltd & Sabrina Hammon (t/a SJM Group) v Revenue & Customs [2013] UKFTT 405

  • VALUE ADDED TAX – irregular tax invoices evidencing the purchase of cars by the appellants – the tax invoices irregular in that instead of giving the appellants’ names and addresses they gave the names and addresses of third parties who were aliases for the appellants – whether HMRC’s refusal to exercise their discretion to accept alternative evidence of entitlement to input tax was reasonable as a matter of domestic public law – held on the facts that it was – whether HMRC’s refusal contravened the Community Law principle of effectiveness – held on the facts that it did not – appeal dismissed

Eyin v The Commissioners of Revenue & Customs [2012] UKFTT 106

  • VATA 1994 ss 56, 57, 63 & 73 – fuel scale charges – misdeclaration penalty – underdeclaration of standard-rated outputs – unreceipted and unrecorded cash purchases
  • Relevant turnover – Exempt supplies – Bank interest – whether bank interest an exempt supply – In principle: Yes – Whether bank interest constitutes a receipt arising in the course or furtherance of any business carried on by Appellant – No

Finance & Business Training Ltd v Revenue & Customs [2012] UKFTT 382

  • Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body
  • consideration – whether donations to good causes by company making catalogue sales were part of consideration for its supplies

Finmeccanica Group Services Spa v Revenue & Customs [2014] UKFTT 224

  • VAT – Place of Supply – organisation of enclosure at Farnborough air show – whether advertising services or exhibition.
  • bed and breakfast carried on from farmhouse by one appellant, and a farming business carried on by that appellant, her husband and son in partnership — direction to treat appellants as a single taxable person
  • Decision of HMRC to cancel the Appellant’s VAT registration with effect from a particular date on the grounds that he was not currently trading nor had traded for the past 5 years – whether the Appellant was entitled to be registered on that date on the basis that he was then carrying on a building business and intending to make taxable supplies in the course or furtherance of it  – held yes, because he had at that date made a preparatory act which must itself be treated as an economic activity

General Motors UK Ltd v Revenue & Customs [2013[ UKFTT 443

  • VAT – self supply of cars used by car manufacturer in its business-Art 5(7) Sixth directive – value of supply: purchase price or cost- meaning of cost and purchase price – effect of UK provisions – determination of purchase price and cost – use of macroeconomic data to estimate cost in periods in which no direct evidence available.

Goals Soccer Centres plc v Revenue & Customs [2012] UKFTT 576

  • 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
  • My analysis of this decisions can be found here
  • Value Added Tax  –  Whether capital costs, incurred by the Appellant, were directly and immediately related to supplies made by the Appellant, so as to rank as deductible input tax  –  how supplies under a licence, rather than a lease or sub-lease were treated for VAT purposes  –  how to deal with a relatively minor category of supplies made by the Appellant to its parent company  –  decision in principle  –  Appeal allowed

Goodman Equine Ltd v Revenue & Customs [2012] UKFTT 565

  • VAT – input tax claim refused – horse trading – is business test satisfied – no

Groundwork Cheshire v Revenue & Customs [2012] UKFTT 750

  • VAT –  consideration for supply – Article 73 Principal VAT Directive – subsidies directly linked to the price of the supply – provision  of free environmental consultancy services to businesses – funding from third party – whether payments  amount to consideration – yes –  appeal allowed

GSTS Pathology Services LLP v Revenue & Customs [2014] UKFTT 211

  • Value Added Tax – exemption – medical care – analysis of medical samples – service supplied to medical institution or practitioner, not to patient – whether exempt

Harrier LLC v Revenue & Customs [2011] UKFFT 725

  • whether the supply of “photo books” a zero rated supply of goods or taxable supply of photographic services, whether single supply of goods or composite supply of goods and services

Hawes & Curtis Ltd v Revenue & Customs [2012] UKFTT 758

  • VATA 1994 s24 – input tax – supplies not made to taxpayer – whether input tax reclaimable – whether supplies to agent on behalf of taxpayer – taxpayer ultimate beneficiary – absence of relationship between supplier and beneficiary –  appeal dismissed
  • Appellant carrying on business of interior design and sale of pianos- registers business for VAT but does not account for VAT on piano sales – whether Appellant misled in telephone conversation with HMRC’s National Advice Service – jurisdiction of Tribunal to hear legitimate expectation claim

Hope in the Community v Revenue & Customs [2012] UKFTT 499 

  • VAT – supply – whether funds received by the Appellant were grant monies outside the scope of VAT or consideration for a taxable supply of goods and services within sections 4 and 5 VATA 1994 – held taxable supplies – appeal disallowed
  • construction of kitchen and laundry facilities at hospital – whether an additional unit and therefore standard rated or a continuation of development of the hospital and zero rated – building part of the original development and therefore zero rated – appeal allowed

H Q Graphics Ltd v Revenue & Customs [2013] UKFTT 226

  • VAT – INPUT TAX – Article 5 of VAT (Special Provisions) Order 1995 –  sale of printing machinery and office equipment to appellant not to be treated as a supply of goods on basis the seller of the machinery and equipment had transferred its business as a going concern to the appellant – – appeal dismissed

The Hurlingham Club v Revenue & Customs [2015] UKFTT 76

  • VAT – apportionment – partial exemption – special method – refusal of HMRC to approve special method  – appropriateness of method  – appeal dismissed

ICAN Finance v Revenue and Customs  [2011] UKFTT 81

  • registration – sole trader having two separate businesses – whether businesses are separate taxable persons – whether VAT registration covers all the business activities of the registered person – Flat Rate Scheme –  whether relevant turnover includes VAT exempt supplies

Intelligent Managed Services Ltd v Revenue & Customs [2013] UKFTT 741

  • VAT – Whether transfer of a business can be a transfer as a going concern and/or total transfer of business assets if transferee is a member of a VAT group which makes supplies only to another member of the same VAT group – Appeal dismissed

Isle of Wight Council v Revenue & Customs [2012] UKFTT 648

  • Value Added Tax – Taxable person – Local authority – Provision of off-street car parking – Impact of exemption on relevant market – Distortion of competition – Whether local authorities taxable persons in respect of provision of such parking – Questions referred to ECJ for determination – Application of ruling of ECJ (Case C-288/07) – EC Council Directive 77/388, art 4(5) (now art 13 of Directive 2006/114)

JIB Group Ltd v Revenue & Customs [2012] UKFTT 547

  • VAT – INPUT TAX – was professional independent trustee of pension schemes entitled to deduct VAT on services of third party advisers relating to schemes? – held yes – are amounts paid by schemes in relation to advisers’ services consideration for supplies of services by trustee? – held yes – do principles of legitimate expectation, fiscal neutrality and equal treatment lead to different result? – held no – appeal allowed

John Martin Holdings Ltd v Revenue & Customs [2013] UKFTT 714

  • VALUE ADDED TAX – Zero rating of the supply of a qualifying motor vehicle for handicapped person who usually uses a wheelchair – Items 2(A) and 2(f) and Note 5L Group 12 Schedule 8 VATA 1994 considered.  Whether supply made to handicapped person/disabled wheelchair user for domestic or personal use – whether sufficient evidence available to supplier to allow zero rating of supply – Appeal dismissed.

Jones v Revenue & Customs [2012] UKFTT 108

  • VAT -Section 35 VAT Act 1994 – the DIY Refund Scheme- HMRC refused the claim by the Appellants for a VAT refund on the grounds that at the time the development took place the correct statutory planning permission was not in place – Appellants had done all that was required of them but the planning permission produced by the council was inadequate
  • VATA 1994 s73 – incomplete records – assessment to ‘best of their judgment’ – whether all relevant evidence taken into account – prolonged delays by taxpayer – appeal dismissed

Kati Zombory-Moldovan trading as Craft Carnival v Revenue & Customs [2015] UKFTT 245

  • Craft fairs organised by appellant – General public charged admission – Space sold to stallholders to sell their products – Whether supply to stallholders an exempt supply of a licence to occupy land or composite supplies of taxable services comprising of the organisation of a craft fair – Appeal allowed

Khoshaba (t/a Cinnamon Cafe) v Revenue & Customs [2013] UKFTT 481

  • VAT – pre-registration input tax – whether invoice for a single supply – yes – whether the supply was of goods or services – services – whether other input tax reclaims allowable – appeal dismissed save in respect of petrol
  • claim for input tax credits for purchase of motor vehicles – whether used in enterprise

Kumon Educational UK Company Ltd v Revenue & Customs [2015] UKFTT 84

  • franchise of educational teaching method– rewards paid to franchisee  instructors– whether contingent discount reducing VAT on franchise fee – whether payment for separate supply – HELD – reward enhancement of basic supply – artificial to separate from services supplied under franchise agreement – reward is contingent discount – appeal allowed.

Kumon Educational UK Co Ltd & Kumon Book Services (UK) Ltd v Revenue & Customs [2014] UKFTT 109

  • VAT – OUTPUT TAX –provider of standard rated tuition programme set up subsidiary to provide worksheets as zero rated supplies – whether subsidiary made zero rated supplies of worksheets – yes – whether supplies of worksheets part of single standard rated supply of services – no – whether contractual arrangements sham – no – whether contractual arrangements abusive practice – no – appeals allowed

Lakeside Collector Cards v The Commissioners Revenue & Customs [2012] UKFTT 563

  • VALUE ADDED TAX – Input tax – Change from cash accounting – Return submitted 2½ years late – Capping provisions – Whether input tax capped as from time return due or from time received by Respondents – Status of Respondents’ manual published on Internet considered

Lane v Revenue & Customs [2013] UKFTT 521

  • VAT – Compulsory registration – Supplies of cleaning services to owners of holiday cottages – Contract between owners of cottages and appellant – Whether appellant supplying cleaning services itself or engaging cleaners as agent of owners – Appeal dismissed

Leyton Sixth Form College v Revenue & Customs [2013] UKFTT 660

  • VALUE ADDED TAX – construction of buildings – whether zero-rated or standard-rated supplies – whether construction of a building by a college was an enlargement of, or an extension to, an existing building, or the construction of an annexe to an existing building – whether, if an annexe, it was capable of functioning independently from the existing building, and whether there is one main access to annexe and existing building – construction was an extension to an existing building and therefore supplies standard-rated – appeal dismissed – VATA 1994, Schedule 8, Group 5, Item 2 and Notes 16 and 17

Liverpool Muslim Society v Revenue & Customs [2014] UKFTT 1080

  • charity – supplies of catering services – whether supplied in the course or furtherance of a business – provision of books and publications – whether supplied for a consideration – no – appeal dismissed

Lok’nstore Group Plc v Revenue & Customs [2012[ UKFTT 589

  • VAT – INPUT TAX – partial exemption – whether standard method and special method produce fair and reasonable attribution of input tax – held yes – whether special method proposed by Appellant produces fairer and more reasonable result than standard method – held yes – appeal allowed

Longridge on the Thames v Revenue & Customs [2013] UKFTT 158

  • VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – no – Items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Notes (6) and (10) to Group 5 – Articles 2, 9, 132 and 133 of VAT Directive – appeal allowed
  •  VALUE ADDED TAX – whether tax on supplies was input tax on the basis that it was tax on goods or services to be used for the purpose of a business to be carried on by the Appellant – whether (and when) the Appellant had formed the intention of carrying on a business – Rompelman v Minister van Financïen considered and applied – declared intention by the Appellant that it had formed the intention on the acquisition of an historic estate – whether (and from when) there was objective evidence to support such declared intention – evidence considered – appeal allowed in part
  • zero rating – aids for the handicapped – electromagnetic wave pads and mattresses – whether beds or appliances designed solely for invalids or used by handicapped persons

Magic Memories Ltd v Revenue & Customs [2013] UKFTT 730

  • 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
  • VAT – registration – whether Appellant liable to register in respect of earnings from part-time judicial appointment in absence of earnings from practice as barrister – classification previously for income tax purposes as self-employed – EC Directive 2006 arts 9, 10 – held, not a taxable person so not liable to register – appeal allowed

Mark Young (t/a The St Helens) v Revenue & Customs [2012] UKFTT TC02371

  • VAT – s 49 VATA  – whether transfer of a business as a going concern where no supply by outgoing trader to new trader – yes on facts – whether legitimate expectation means not liable to VAT – stayed pending

Market & Opinion Research International Ltd v Revenue & Customs [2013] UKFTT 779

  • VAT – INPUT TAX – Fleming claim for unclaimed input tax for period 1 January 1986 to 30 April 1997 on the fuel element of mileage allowances reimbursed to researchers engaged by the appellant – HMRC’s application to amend Statement of Case granted  – Tribunal’s jurisdiction was  appellate rather than supervisory on the  issue of whether appellant had  previously recovered the input tax which was the subject of the claim.

Martisan Developments Ltd v Revenue & Customs [2012] UKFTT 283

  • VAT;  joint venture;  written agreement;  whether written agreement truly reflected arrangements between individuals and companies they controlled;  acquisition and sale of development land;  supply of services;  identification of supplier;  nature of services;  whether activities of joint venturers constituted supply of services;  contribution to capital of joint venture; consideration;  nature of consideration; whether distribution of one half share of net profits amounted to consideration for supply of services; no;  appeal allowed.

Massey (t/a The Basement Restaurant) v Revenue & Customs [2013] UKFTT 102

  • VAT– Transfer of going concern – Restaurant premises reverting to Landlord on termination of tenancy – purchase of  assets by the Landlord – was there a transfer of a going concern – yes – Appeal dismissed

McAndrew Utilities Ltd v Revenue & Customs [2012] UKFTT 749

  • VALUE ADDED TAX – input tax – section 24 VATA 1994 – regulation 29(2) VAT Regulations 1995 – whether there were taxable supplies by taxable persons – whether the appellant in possession of valid VAT invoices to support its input tax claim – discretion as to alternative evidence of the charge to VAT – appeal substantially dismissed but allowed in part

McCann v Revenue & Customs [2013] UKFTT 632

  • Value Added Tax – zero-rate –  construction of a dwelling – swimming pool – external but connected to dwelling – whether zero-rate applicable to construction of swimming pool – Value Added Tax Act 1994 s. 30, Schedule 8
  • REGISTRATION – Effective date – Application to change – Whether reasonable to refuse application for earlier date – Whether genuine misunderstanding or error in choosing  original registration date

MJ Fenwick Consultancy v Revenue & Customs [2013] UKFTT 598

  • VAT – Exemption – Provision of services by private addiction therapist not registered or enrolled on register or roll of health professionals included in paragraphs (a) to (d) of Item 1 Group 7 of Schedule 9 Value Added Tax Act 1994 – Whether services supplied are directly supervised by such a health professional – No – Appeal dismissed

N & M Walkingshaw Ltd v Revenue and Customs [2013] UKFTT 269

  • VAT – sale of motor car on part-exchange terms – price of part-exchange car includes ‘over-allowance’ – value of supply of replacement car – periods prior to 1 August 1992 – s 10 VATA 1983 – application of ‘open market value’ – whether such value of replacement car should reflect a discount on a cash sale equivalent to the amount of the over-allowance

Nagle & Anor (t/a Simon Templar Business Center) v Revenue and Customs [2015] UKFTT 390

  • Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on “subsequent” sale of vouchers – Parties directed to “use best endeavours” to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – Schedule 10A Value Added Tax Act 1994

Nathaniel David Roden and Rebecca Catherine Roden v Revenue & Customs [2012] UKFTT 586

  • VAT –  let of hotel accommodation by undisclosed agent – deemed supply by and to agent under s47(3) VATA – whether deemed supply to agent necessarily has same VAT status as deemed  supply by agent – no – whether Item 1(d) of Group 1 to Schedule 9 VATA only exempts supplies to physical user of accommodation – no – appeal allowed in principle

National Exhibition Centre Ltd v Revenue & Customs [2013] UKFTT 289

  • VAT – financial services – exemption – Article 13B(d)(3) Sixth VAT Directive –  Group 9 sch 5 VATA 1994 – booking fees on concert ticket purchases – identity of supplier – nature of services supplied – whether for processing of payment by credit and debit cards  –  whether debt collection service

Nettermedia.com Ltd v Revenue & Customs [2013] UKFTT 50

  • VALUE ADDED TAX — discounted price sales — customers paying monthly fee for right to buy at discounted price — whether fee taxable if no goods bought — yes — appeal dismissed

Noble International Exchange Ltd v Revenue & Customs [2013] UKFTT 428

  • VAT – whether business made taxable supplies – no  – whether input tax allowable – no – appeal dismissed

North & South Groundwork Services Ltd v Revenue & Customs [2015] UKUT 207

  • input tax refused as invoices stated not to sufficiently describe the goods and services supplied; assessment raised in respect of the disallowed input tax; VAT Regulations 1995, regulations 29, 13(1) and 14(1); whether additional information sufficient to identify the work undertaken – yes.

North of England Zoological Society v Revenue & Customs [2015] UKFTT 287

  • input tax – attribution to taxable supplies – partial exemption – standard method override – whether animal related costs of a zoo are attributable to taxable supplies of catering and retail – direct and immediate link – appeal allowed

North Weald Golf Club Ltd v Revenue & Customs [2013] UKFTT 491

  • Value added tax – Exemptions – Sport and physical education – whether Appellant an eligible body for the purposes of VAT exemption – whether assessments out of time – application for late amendment grounds of appeal

Nuffield Health v Revenue & Customs [2013] UKFTT 291

  • VAT – Whether provision of pharmaceutical supplies and/or supply of and surgical fitting of prosthesis to patients were part of a single exempt supply or zero-rated for the purposes of the legislation (Value Added Tax Act 1983) – If a single exempt supply whether the provision of drugs and prosthesis should nevertheless be zero-rated as a result of the application of the legislation and Talacre Beach Sales v Customs and Excise Cmmrs. (C-251/05)

Next Group Plc v Revenue and Customs [2011] UKFTT 122

  • sales brochures supplied for no immediate consideration — consideration payable if order placed, but offset by delivery charge credit — whether zero-rated brochure in reality supplied for no consideration — yes — consideration in truth paid for taxable supply of delivered goods — whether arrangements abusive — no

Noble v Revenue & Customs [2012] UKFTT 760

  • Value Added Tax – Whether supplies made – Input tax recovery – evidence required to discharge burden – insufficient evidence – appeal dismissed
  • Whether legitimate expectation to recover pre-registration input tax on supply of services – Whether Tribunal has jurisdiction to consider legitimate expectation – Oxfam v HMRC [2010] STC 686 considered

Norwich Airport Ltd v Revenue & Customs [2012] UKFTT 277

  • VAT – fee paid by passengers to appellant – whether consideration for a supply – yes – whether supply zero rated as “making of arrangements” for the supply of transport of passengers in an aircraft designed to carry at least 10 passengers – no – whether exempt as a supply to meet the direct needs of aircraft or its cargo – no – appeal dismissed

Oliver’s Village Cafe Ltd v Revenue & Customs [2013] UKFTT 396

  • VALUE ADDED TAX – Cancellation of registration – whether registration correctly made originally – yes – whether cancellation of registration made effective from the correct date – no, it should have been effective from 11 June 2009 rather than 11 September 2009 because the appellant had made the request for cancellation on the earlier date – paragraph 13(1), Schedule 1, VATA 1994 applied – appeal allowed in part
  • 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
  • Case analysis

Palatial Leisure Ltd v Revenue & Customs [2013] UKFTT 396

  • VALUE ADDED TAX – partial exemption – whether attribution of input tax under regulation 101 of the VAT Regulations 1995 can take account of a taxable use of goods in a period more remote than the end of the prescribed accounting period in question which is brought about by a change in the law making what were formerly exempt supplies taxable supplies – held it cannot – appeal dismissed
  • ZERO RATING – construction of a dwelling house and detached garage – time lapse between the two being built – whether garage built “at the same time” as dwelling
  • supplies in connection with establishment and supervision of consumer Individual Voluntary Arrangements (IVAs) – whether exempt supplies of financial services 

Planet Sport (Holdings) Ltd v Revenue & Customs [2013] UKFTT 639

  • After-school sports clubs – whether fees exempt or standard-rated – whether taxpayer a ‘state-regulated institution’ – whether sports clubs ‘welfare services’ – VATA 1994 Sch 9, Grp 7 Notes 6 & 8 – appeal dismissed

Prescription Eyewear Ltd v Revenue & Customs [2013] UKFTT 357

  • VAT – exemption for medical care – whether applies to services provided by dispensing opticians in circumstances where spectacles are bought online – yes – whether single supply of spectacles subject to standard rate – no – or separate supplies of goods on the one hand and services amounting to medical care on the other – yes – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 item 1(b) Value Added Tax 1994 – appeals allowed
  • Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Radiation reflector strips installed in  existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed
  • lease of land and leaseback of land with plant and machinery-  single or multiple supply – whether a supply of land or of fixed plant and machinery within Art 135(2)(c) of the VAT Directive – whether any part of the supply zero rated

Rapid Sequence Ltd v Revenue & Customs [2013] UKFTT 432

  • VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed
  • Input tax deduction claimed – supplies in respect of which input tax was claimed challenged by HMRC as not having taken place and the related 54 invoices as having been manufactured – burden of proof on Appellant to show that invoices were valid – Appellant failing to discharge that burden – Appeal dismissed
  • whether supplies by an employment bureau in respect of temporary workers were of introductory services or supplies of staff – consideration for such supplies – jurisdiction of tribunal to determine nature of a claim and whether a later demand was an amendment of an earlier claim – whether HMRC can rely on a defence of unjust enrichment in relation to claims

Rio Tinto London Ltd v Revenue & Customs [2014] UKFTT 1059

  • repayments – Appellant supplying investment management and administration services to a group pension fund – VAT charged on all services –  no over-charge in respect of  net of VAT costs themselves – Appellant “refunds” part of payment made by pension fund – whether a decrease in consideration for the supply

Robinson Family Ltd v Revenue & Customs [2012] UKFTT 360

  • S.49 VATA and Art 5 VAT (Special Provisions) Order 1995 – creation of a sub-lease – whether there was the transfer of a business or the disposal of a new asset – Appeal Allowed

Rosen v Revenue & Customs [2013] UKFTT 466

  • VALUE ADDED TAX – whether appellant should be allowed to amend her grounds of appeal to raise the issue of whether she was the correct taxable person to assess rather than her husband – decided that the amendment should be allowed – appellant registered for VAT in respect of the business – whether the appellant or her husband ought to have been the person registered – whether the appellant or her husband owned and carried on the business – evidence considered – found that the appellant owned and carried on the business – whether the assessments on the appellant which had been made to the best judgment of the assessing officer were nonetheless in too high an amount – found on the evidence that they were – amount assessed reduced – appeal allowed in part accordingly

Royal Troon Golf Club v Revenue & Customs [2015] UKFTT 121

  • whether a supply by an unincorporated association to its members is a taxable supply by a taxable person – yes – whether an unincorporated association is distinguishable from its members when making supplies –yes – whether supplies are non-taxable because consumed by members of an unincorporated association in a private capacity – no

SAE Education Ltd v Revenue & Customs [2014] UKFTT 218

  • VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses by company exempt – whether courses supplied by eligible body – whether company a college of a university – VATA 1994 Sch 9, Group 6, Item 1, Note (1)(b) – EC Council Directive 2006/112, Art 132(1)(i) – appeal allowed

Sandwell Metropolitan Borough Council v Revenue & Customs [2013] UKFTT 125

  • VAT – single or  multiple supply- 10 year lease of memorial in a  crematorium and right to inscribed plaque – held single supply; nature of supply – held supply of letting of immovable property

Sassoon Bury Ltd v Revenue & Customs [2011] UKFTT 797

  • pre-registration expenses – entitlement to input tax credits – whether invoices for single or multiple supplies
  • Corporation tax – receipts of payments in respect of overpaid VAT and statutory interest – whether VAT repayments trading receipts

Silvergum Solutions Ltd v Revenue & Customs [2013] UKFTT 397

  • VALUE ADDED TAX – VAT on supplies made to appellant – whether input tax deductible by appellant – supplies not used by appellant in its business or for making taxable supplies – supplies instead used in the business of an associated company which was a partially exempt trader – held the VAT in these circumstances was not the appellant’s input tax – appeal dismissed

SIMON JAMESON NAGLE & JULIE KEMSLEY t/a SIMON TEMPLAR BUSINESS CENTER v Revenue & Customs [2014] UKFTT 131

  • VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of  legitimate expectation

Skinner Ltd v Revenue & Customs [2012] UKFTT 525

  • VAT – whether appellant’s dog food was pet food – meaning of “meal” in expression “biscuits and meal” in zero rating schedule – appeal allowed in part

Smalley v Revenue and Customs [2011] UKFTT 134

  • INPUT TAX – Appellant claimed VAT on certain items of expenditure – was the expenditure incurred in the furtherance of a business carried on by the Appellant – no business carried on but if there was no clear nexus between the expenditure and the business
  • VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – appellant’s repayment claim of £3,039,723.75 refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -appellant knew that the deals were part of a VAT fraud –appeal dismissed – to see my post on this case, click here.

South African Tourist Board v Revenue & Customs [2013] UKFTT 780

  • VAT – statutory body funded by government under performance agreement – whether supply for consideration – whether economic activity – no
  • VAT –  MTIC fraud – contra trading – fraud established both in dirty chain leading up to contra trader and also by contra trader – insufficient evidence to show that Appellant knew of either fraud, but held that it should have known

Sunnyside Property Company Ltd v Revenue & Customs [2013 UKFTT 447

  • VALUE ADDED TAX – refurbishment of nursing home premises – lease of premises by company to subsidiary – services provided under separate agreement – whether single exempt supply of property together with services or independent supplies of property and services – held, single composite exempt supply of property and services – similar conclusion on basis of manner in which arrangements implemented in practice – deductibility of input tax – held none of input tax on construction costs attributable to taxable supplies – appeal dismissed
  • Supplies of ferret food – whether zero-rated as supplies of animal feeding stuffs under general item 2 of Group 1, Schedule 8, VATA or standard-rated pursuant to excepted item (6) of that Group as being supplies of ‘pet foods’ – whether ferrets are pets – held that ferrets are a pet species notwithstanding that a minority of ferrets kept in the UK are working ferrets and not pets – held that the supplies were intended by the Appellant for feeding ferrets generally and were therefore supplies of pet food – appeal dismissed

Systems Aluminium Ltd v Revenue & Customs [2013] UKFTT 201

  • VAT – overpayment of output tax charged by Appellant to business customer registered for VAT; reimbursement arrangements with HMRC; whether arrangement a binding contract; whether reimbursement arrangements ultra vires; Appellant crediting customer with reimbursement to reduce customer’s indebtedness to Appellant; whether reimbursement made “in cash or by cheque”; assessment to recover repaid VAT on grounds of unjust enrichment; whether Appellant unjustly enriched; whether Appellant incurred loss or damage through mistaken assumptions made in his case about the operation of VAT provisions; VAT 1994 s80(1)(3), 80(4A), 80B, 80(3B); VAT Regulations 1995, regulations 43B, 43C, 43G; whether Tribunal has jurisdiction to consider public law remedy; appeal dismissed

Tallington Lakes Ltd v Revenue & Customs [2013] UKFTT 159

  • VAT – exempt supplies – pitches for mobile homes – voluntary disclosure for periods 04/89 to 12/96 – claim to repayment of output tax – Group 1 Schedule 6 VAT Act 1983 – seasonal pitches – supplies properly standard rated –  appeal dismissed

The Honourable Society of Middle Temple v Revenue & Customs [2011] UKFTT 390

  • A supply of lease of land and a supply of cold water by the landlord – Whether a single supply or two separate supplies – Two supplies – Principle of “fiscal neutrality”
  • Value Added Tax – deductibility of input tax – stabilisation works to Harewood Castle – whether directly attributable to taxable supplies or residual – appeal allowed

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
  • My analysis of the decision can be accessed here.

The Royal College of Paediatricians and Child Health v Revenue & Customs [2013] UKFTT 202

  • VAT – Whether sale of property subject to agreement for lease  TOGC –  on facts – yes – Whether assessment to tax made timeously – no – Whether vendor of property required to repay input VAT to reflect partially exempt use of property by purchaser – no – appeals allowed

Thorcroft Ltd v Revenue & Customs [2011] UKFTT 694

  • whether iced tea concentrate zero rated as a “tea, mate, herbal teas and similar products and preparations and extracts thereof” or standard rated

TLLC Ltd v Revenue & Customs [2013] UKFTT 467

  • VAT – recovery of input tax on professional fees relating to the sale of shares in subsidiary companies – Skatteverket v AB SKF – whether sale of shares constituted an economic activity – yes – if so, whether an exempt supply – yes – if an exempt supply, whether input tax recoverable – no  – whether sale of shares a transfer of a going concern – no – if so, whether input tax recoverable – no – whether discharge of indebtedness by subsidiary companies on completion of sale comprised part of consideration for the supply of the shares – no – appeal dismissed
  • Appeal against decision by HMRC that construction work carried out should be standard rated for VAT purposes because the new structure was an extension or enlargement to an existing building – the new structure was a building joined to the original on both floors with internal access for staff throughout
  • zero rating – construction of new building adjoining original building – was it an enlargement of or an extension to the original building – yes – had the new building been an annexe was it capable of functioning independently
  • VALUE ADDED TAX — zero-rating — construction of building — VATA s 30(2), Sch 8 Group 5 — whether retention of party wall a condition of planning consent — yes — appeal allowed
  • whether licence to occupy land an exempt supply or standard rated supply of storage facilities – whether storage units ‘immovable property’ – predominant purpose of supply

University of Cambridge v Revenue & Customs [2013] UKFTT 444 

  • Value added tax – whether input tax recoverable – tax incurred on non-business investment activity raising income used by University to facilitate and support its other activities both taxable and exempt – whether fees incurred on management of fund an overhead for input tax to be treated as residual – yes – tax  recoverable under Appellant’s partial special exemption
  • food delivery service/picnic platter service – whether supply of food in the course of catering
  • parking enforcement on private land- does management company with a licence have sufficient interest in land to take for trespass as principal- no- parking charges are in consideration of supply of services under contract with motorist – therefore subject to VAT at standard rate – charges which are notified  are not punitive fines akin to damages in lieu of trespass outside scope of VAT

Victorangle Ltd v Revenue & Customs [2013] UKFTT 607

  • VAT – analysis of the facts and on those facts finding there was no taxable supply and no consideration – appeal allowed
  • partial exemption special method – hire purchase transactions – taxable supplies of goods and exempt supplies of credit – whether a methodology attributing part of residual input tax to taxable supplies of goods is fair and reasonable – whether residual input tax is partly a cost component of taxable supplies of goods
  • zero rate – construction of a building for a charity – business use? – yes
  • input tax – was there a sufficiently close link between the expenditure and the business? – no

Ward v Revenue & Customs [2012] UKFTT 499

  • VAT  – exemptions – accommodation- whether the appellants supply of studio flats to the local authority was excluded from the exemptions within Group 1 of Schedule 9 of the Value Added Tax Act 1994 because they were operating a hotel or similar establishment – appeal dismissed

Way Ahead Group Ltd v Revenue & Customs [2014] UKFTT 178

  • Value added TAX – Treatment of supplies by primary ticket agent – Whether “Booking Fee” exempt? – On facts – Yes – Appeal allowed

Wendy Lane v Revenue & Customs [2013] UKFTT 521

  • VAT – Compulsory registration – Supplies of cleaning services to owners of holiday cottages – Contract between owners of cottages and appellant – Whether appellant supplying cleaning services itself or engaging cleaners as agent of owners – Appeal dismissed

Westminster College of Computing Ltd v Revenue & Customs [2012] UKFTT 579 

  • VAT – EXEMPT SUPPLIES – education – whether appellant school – held no – whether appellant college of institution of UK university– held no – appeal dismissed

Westinsure Group Ltd v Revenue & Customs [2013] UKFTT 114 

  • VAT – exemption for provision of services of an insurance intermediary – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and  related benefits from insurance companies and other insurance related services – Article 135 (1)(a) Directive 2006/112 EC- Schedule 4 Group 2 Value Added Tax Act 1994
  • construction of skate park by registered charity – is the skate park a building – no

Wheels Private Hire Ltd v Revenue & Customs [2015] UKFTT 363

  • Rental of taxis – optional insurance – whether separate and exempt supply – Yes – VATA 1994, Section 31 and Schedule 9, group 2 – Appeal allowed

Why Pay More For Cars Ltd v Revenue & Customs [2013] UKFTT 497

  • VAT – motor vehicles – demonstrator bonus paid by manufacturer to dealer – whether VAT received on bonus and accounted for – silent periods – Elida Table and line of supply – appeal dismissed

Wildfowl and Wetland Trust v Revenue & Customs [2013] UKFTT 423

  • VAT– Exempt Supplies – Cultural services – preliminary issue as to  whether certain sites of the Wildfowl and Wetland Trust comprising  captive collections of animals and nature reserves were  “zoos” within the meaning of Item 2 of Group 13 of Schedule 9 VATA 1994 – each site was a “zoo” – preliminary issue determined in appellant’s favour

Willlant Trust Ltd v Revenue & Customs [2014] UKFTT 1083

  • property used for weddings – overnight accommodation not provided – assessment of the evidence – Secret Hotels 2 considered – contract between the parties not contained in a single document – terms of the contract – whether single supply – whether exempt supply – whether customer had right to occupy as owner – whether a relatively passive activity –  held, single standard rated supply of services.

Wilton Park Ltd & Others v Revenue & Customs [2014] UKFTT 115

  • VAT – whether face-value vouchers issued by appellant companies and paid for by patrons using debit and credit cards for use in payment for dancers’ services in appellant companies’ lap dancing clubs and subsequently redeemed by dancers dealings in credit guarantees or any other security and on redemption exempt from VAT– item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether dealings in vouchers separate dealings in security for money – no – redemption of vouchers held to be ancillary part of overall composite taxable supply of performance facilitation services by appellants –  appeals dismissed

WM Morrison Supermarkets Ltd v Revenue & Customs [2012] UKFTT 366

  • VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C & E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed

Working Museum and Arts and Crafts Centre v Revenue & Customs [2014] UKFTT 176

  • VAT –was appellant charity making a taxable supply to local authority under services agreement – yes – appeal allowed.

Wosem Communities Development Ltd v Revenue & Customs [2013] UKFTT 609

  • VAT – appeal against refusal of input tax claim and de-registration for VAT –has appellant established that it is engaged in business activities – no – is the appellant entitled to recover input tax – no – appeal dismissed.

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
  • Case analysis

Zoorpark Limited v Revenue & Customs [2013] UKFTT 440

  • VAT – whether birthday income constituted a single composite or separate supplier for VAT – appeal allowed in part – adjustment to best judgment assessment
  • Case analysis

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