Supreme Court (UK)

Recent cases

Airtours Holidays Transport Ltd v Revenue and Customs [2016] UKSC 21

Revenue and Customs v Pendragon plc [2015] UKSC 37

  • whether a scheme relating to demonstrator cars used by retail distributors for test drives and other internal purposes whereby input tax credits could be recovered on the purchase of the car but output tax was voided when the car was sold second hand to a consumer was an abuse of law – discussion of the application of the principle of abuse of law to tax avoidance schemes – whether the essential aim was to obtain a tax advantage

Revenue and Customs v The Rank Group Plc [2015] UKSC 48 

  • whether the revenue from electronic slot machines used for gaming resulting from the provision of a “gaming machine” as defined and more particularly whether for the purposes of that definition the element of chance in the game was “provided by means of the machine” or by an outside agency of some kind – if not, the takings were exempt – the machines were terminals connected to a central network but the element of chance was provided “by means of” the action of the player pressing the button and generating the winning or losing combination – the terminal was therefore the active means by which the element of chance was created

Selected cases

Her Majesty’s Revenue and Customs v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) [2013] UKSC 15

  • VAT – 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
  • Case analysis – here

Airtours Holidays Transport Ltd v Revenue and Customs [2016] UKSC 21

Revenue and Customs v Pendragon plc [2015] UKSC 37

  • whether a scheme relating to demonstrator cars used by retail distributors for test drives and other internal purposes whereby input tax credits could be recovered on the purchase of the car but output tax was voided when the car was sold second hand to a consumer was an abuse of law – discussion of the application of the principle of abuse of law to tax avoidance schemes – whether the essential aim was to obtain a tax advantage

Revenue and Customs v The Rank Group Plc [2015] UKSC 48 

  • whether the revenue from electronic slot machines used for gaming resulting from the provision of a “gaming machine” as defined and more particularly whether for the purposes of that definition the element of chance in the game was “provided by means of the machine” or by an outside agency of some kind – if not, the takings were exempt – the machines were terminals connected to a central network but the element of chance was provided “by means of” the action of the player pressing the button and generating the winning or losing combination – the terminal was therefore the active means by which the element of chance was created

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
  • Case analysis – here

WHA Limited v Her Majesty’s 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
  • Case analysis – here
  • Orders made – [2013] UKSC 15

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