High Court

Recent decisions

April 2013

Investment Trust Companies v Revenue and Customs [2013] EWHC 665

All decisions

A1 Lofts Ltd v Revenue and Customs [2009] EWHC 2694

  • whether taxpayer made a single supply of complete loft conversion or separate supplies of project management services with the tradesmen making separate supplies to the homeowner

Ashfield District Council v Commissioners of Customs and Excise [2001] EWHC Ch 462

  • grants provided by local housing authority to local builders, whether supply by builders to the applicants for the grant or the authority who paid the builders, Redrow

Revenue and Customs v Axa UK Plc [2008] EWHC 1137

  • VAT treatment of fees paid by dentist for monthly payments by patients to administrator of dental plans, whether financial services,  whether composite or multiple supply
  • rewards scheme, whether seller can claim input tax credits for amounts paid to operator of the scheme
  • fee paid by parents to school for scheme whereby refunds of fees could be claimed in certain circumstances, whether part of single supply of education or separate supply of the right to obtain refunds
  • VAT treatment of annual subscriptions by members, separate zero-rated supply of magazine and exempt supply of insurance, question as to proper treatment of remaining subscription
  • whether provision of newsletter to committed donors a supply made for consideration
  • acquisition of motor car, entitlement to input tax credits, whether car used for business or private purposes

Revenue and Customs v Enron Europe Ltd [2006] EWHC 824

  • timing of supply of gas and electricity, attribution of VAT, date of payment, effect of ‘netting’
  • VAT implications of hire purchase agreement, default, re-sale of car
  • supplies to self-employed hairdressers, whether single supply or composite supplies including the “leasing or letting of immovable property”

Investment Trust Companies v Revenue and Customs [2013] EWHC 665

Investment Trust Companies v HM Revenue & Customs [2012] EWHC 458

  • whether consumer has claim in restitution against Revenue for overpaid VAT – whether statutory limitation on recovery of overpaid VAT extends to rights beyond taxpayers
  • my analysis of decision – here
  • legal costs paid by taxpayer for proceedings against employee, entitlement to input tax credit, whether a supply to company, principles of Redrow
  • sale of “London Pass” allowing entry into various tourist attractions, whether voucher provisions applied, whether VAT paid on sale of voucher
  • sale of tickets as exempt supplies, entitlement to claim input tax credits, attribution, apportionment
  • attribution of input tax credits, apportionment methodology, meaning of supply
  • payments made to players’ agents, whether club entitled to input tax credits

Oxfam v Revenue and Customs [2009] EWHC 3078

  • apportionment of input tax credits, attribution methodology, approval of methodology by Commissioner, public law doctrine of legitimate expectation
  • VAT implications of surrender of “non-compliant” golf clubs to manufacturer in return for a payment and new, conforming, golf clubs, non-monetary consideration, value of surrendered clubs

Revenue and Customs v Premier Foods Ltd [2007] EWHC 3134

  • whether supply of “fruit bars” are confectionery for purposes of VAT act
  • subscriptions my members, attribution of subscriptions to the supply of zero-rated magazine by organisation, whether market value or cost of magazines
  • supply of fast food through outlets controlled by company by staffed by self employed individuals, whether two separate supplies or one supply by individuals as agents of company

Royal Bank of Scotland v Revenue and Customs [2012] EWHC 9

  • decision of Tribunal appealed from [2008] UKVAT V20586 – sale of going concern, whether ongoing commission payments consideration for sale of going concern, effect of novation of contracts, whether commission payments exempt as payments for “related services performed by insurance brokers and insurance agents” – appeal dismissed
  • construction of school sports’ complex, attribution of input tax credits, reasonableness of apportionment methodology
  • sale of caravan, whether single zero-rated supply of caravan or supply of caravan plus separate taxable supplies of removable contents, whether ancillary supplies or multiple supplies
  • provision of television listing magazines to cable television subscribers, whether single supply of television services or separate supply of magazine, whether ancillary or multiple supplies
  • fee paid by parent to franchisor to enrol in pre-school classes, whether consideration for single supply of right to receive classes or mixed supply
  • sale of spectacles or contact lenses comprising a mixed supply, methodology for attributing input tax credits
  • supply of consultancy services, services contracted in Switzerland and performed in UK, reverse charge provisions, place of supply

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