House of Lords

 

 

Beynon and Partners v Commisisoners of Customs & Excise [2004] UKHL 53; [2004] 1 WLR 3172; [2004] 4 All ER 1091

  • administration of drug to patient, whether single supply of medical services or supply of drug and service of administering drug
  • judgment appealed from – [2002] EWCA Cic 1870

Commissioners of Customs and Excise v British Telecommunications Plc [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376

  • acquisition and delivery of motor vehicles, input tax credits on transport costs, whether separate supplies
  • VAT treatment of card fee, whether separate supply or single supply of insurance
  • supply of education, whether single supply of education services or separate supply of books
  • judgment appealed from – [2004] EWCA Civ 1086

Eastbourne Town Radio Cars Association v Commissioners of Customs & Excise [2001] UKHL 19

  • application for deregistration for VAT, whether supplies made to members

Fleming v Her Majesty’s Revenue and Customs [2008] UKHL 2

  • refunds of VAT, effectiveness of legislation to limit refund claims
Lex Service plc v Commissioners of Customs and Excise [2003] UKHL 67; [2004] STC 73; [2004] 1 WLR 1; [2004] 1 All ER 434
  • non-monetary consideration, quantification
  • judgment appealed from – [2001] STC 1568
  • food, whether teacakes were biscuits, claim for refund of VAT, limitation of refunds where claimant unjustly enriched, effect of passing on VAT to customers, retrospective legislation, effect of community law
  • judgment of House of Lords referring to ECJ – [2005] UKHL 53
  • request for preliminary ruling by ECJ – [2006] UKHL 69
  • judgment of European Court of Justice – [2008] EUECJ C-309/06; [2008] STC 1408
  • whether VAT payable on services provided by Maintenance Fund to tenants in return for a maintenance contribution
  • anti avoidance, licence to occupy library, meaning of ‘occupation of land’
  • judgment appealed from – [2006] EWCA Civ 295
  • whether VAT payable on postage for mail orders, whether postage cost is part of the consideration from customer to business
  • VAT on rent charged by landlords to tenant while properties empty, election by tenant to treat as taxable, application for refund of input tax credits prior to election
  • licence agreement for provision of tobacco vending machines to clubs, whether exempt as a licence to occupy land or letting of immovable property, effect of lease
  • whether supplier should be denied exemption from VAT because formal document requirements not complied with, construction of statute re content of documents
  • VAT group, input tax credits, time of supply
  • treatment of transactions between members of VAT Group on entry into contract but not grouped on completion, time of supply

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