Archive for the 'VAT' Category

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket – WLR Daily

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (Case C-540/09);  [2011] WLR (D)  103

“The exemption from VAT laid down in article 13B(d)(5) of Sixth Council Directive 77/388/EEC applied to services supplied by a credit institution, for consideration, in the form of an underwriting guarantee to a company wishing to issue shares, where under that guarantee the credit institution undertook to acquire any shares which were not subscribed within the period for share subscription.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Finanzamt Burgdorf v Bog; CinemaxX Entertainment GmbH & Co KG v Finanzamt; Hamburg-Barmbek-Uhlenhorst; Lohmeyer v Finanzamt Minden; Fleischerei Nier GmbH & Co KG v Finanzamt Detmold – WLR Daily

Finanzamt Burgdorf v Bog; CinemaxX Entertainment GmbH & Co KG v Finanzamt; Hamburg-Barmbek-Uhlenhorst; Lohmeyer v Finanzamt Minden; Fleischerei Nier GmbH & Co KG v Finanzamt Detmold (Joined Cases C‑497/09, C‑499/09, C‑501/09 and C‑502/09); [2011] WLR (D) 87

“The supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers was a supply of goods within the meaning of article 5 of Council Directive 77/388/EEC, as amended by Council Directive 92/111/EEC, if a qualitative examination of the entire transaction showed that the elements of supply of services preceding and accompanying the supply of the food were not predominant.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD – WLR Daily

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD (Case C 203-10); [2011] WLR (D) 75

“The margin scheme which could be applied pursuant to article 314 of Council Directive 2006/112/EC to second hand goods, works of art, collectors items or antiques was not applicable to supplies of goods such as spare parts for motor vehicles, which the taxable dealer himself imported into the European Union under the normal value added tax scheme. Articles 320(1) and (2) of the Directive precluded a national provision which provided for the deferral, until the subsequent supply under the normal value added tax scheme, of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art, collectors’ items or antiques. Article 314, the first subparagraph of article 320(1) and article 320(2) of the Directive were directly effective.”

WLR Daily, 9th March 2011

Source: www.lawreports.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Standard Rate VAT Increase – The Bar Council

“On 4th January 2011 the standard rate of VAT will increase to 20%. This guide sets out key points of law which barristers and their clerks will need to be aware. It also responds to typical questions which the Bar Council has been asked, in order to show how the change will affect the administration of a barrister’s practice.”

The guide is available here (Word)

The Bar Council, 10th December 2010

Source: www.barcouncil.org.uk

ECJ says VAT should not be due on music industry samples – OUT-LAW.com

“UK VAT rules will have to change after the Court of Justice of the European Union (ECJ) ruled this week that record companies should not owe the tax on free albums sent to journalists, DJs and promoters.”

Full story

OUT-LAW.com, 4th October 2010

Source: www.out-law.com

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same – WLR Daily

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same [2010] EWCA Civ 517; [2010] WLR (D) 124

“Where a trader had means of knowing that by his purchase he was participating in a transaction connected with fraudulent evasion of VAT he lost his right to deduct input tax but only when he knew or should have known that the transaction was connected to fraud. To lose his entitlement it was not sufficient that the taxpayer knew or should have known that it was more likely than not that his purchase was connected to fraud.”

WLR Daily, 14th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham [2010] EWCA Crim 978; [2010] WLR (D) 120

“For the purposes of tobacco smuggling cases there was unlikely to be any incompatibility between the rules which made those liable under the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 or the Tobacco Products Regulations 2001 to pay duty and those made liable by Council Directive 92/12/EEC.”

WLR Daily, 12th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Megtian Ltd (in administration) v Revenue and Customs Commissioners – WLR Daily

Megtian Ltd (in administration) v Revenue and Customs Commissioners [2010] EWHC 18 (Ch); [2010] WLR (D) 3

“The phrase ‘knew or ought to have known’ when applied for the purpose of identifying the state of a mind of a person who had participated in a transaction which was in fact connected with a fraud encompassed two different states of mind. A person who knew that a transaction was connected with fraudulent tax evasion was a participant in that fraud and had a dishonest state of mind; by contrast, a person who merely ought to have known of the relevant connection was not dishonest, but had a state of mind broadly equivalent to negligence.”

WLR Daily, 19th January 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Oxfam v Revenue and Customs Commissioners – WLR Daily

Oxfam v Revenue and Customs Commissioners [2009] EWHC 3078 (Ch); [2009] WLR (D) 348

“The VAT & Duties Tribunal had jurisdiction under s 83(1)(c) of the Value Added Tax Act 1994 to determine an appeal concerning recovery of input value added tax where the claim was based upon public law principles and the doctrine of legitimate expectation.”

WLR Daily, 1st December 2009

Source: www.lawreports.co.uk

 Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Matalan Retail Ltd v Revenue and Customs Commissioners – WLR Daily

Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 (Ch); [2009] WLR (D) 283

“Where a classification for duty purposes had been allocated to imported swimwear but was then revised and corrected, the VAT & Duties Tribunal and Revenue and Customs were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original classification.”

WLR Daily, 10th August 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

No VAT charged for carbon trades as Government widens anti-carousel fraud battle – OUT-LAW.com

“Criminals have been using EU green schemes to commit VAT carousel fraud, the Government has said. It has put an end to the charging of VAT when carbon emissions are traded to stop the activity, it said.”

Full story

OUT-LAW.com, 3rd August 2009

Source: www.out-law.com

InsuranceWide.com Services Ltd v Commissioners of Revenue and Customs; Commissioners of Revenue and Customs v Trader Media Group Ltd – Times Law Reports

InsuranceWide.com Services Ltd v Commissioners of Revenue and Customs; Commissioners of Revenue and Customs v Trader Media Group Ltd

Chancery Division

“Companies offering introductory services to channel would-be customers to insurers by electronic means and who received a commission in the event of a contract of insurance being concluded were insurance brokers or insurance agents falling within the exemption from value-added tax.”

Times Law Reports, 5th June 2009

Source: www.timesonline.co.uk

Pringles too much like potato crisps to escape VAT, appeal court rules – The Times

“The taxman took a multimillion-pound bite out of Pringles today after winning a VAT legal battle.”

Full story

The Times, 20th May 2009

Source: www.timesonline.co.uk

InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd – WLR Daily

InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd [2009] EWHC 999 (Ch); [2009] WLR (D) 156

“Companies which offered introductory services, in order to channel would-be customers to insurers by electronic means, and which received a commission in the event of a contract of insurance being concluded were insurance brokers or insurance agents falling within the exemption from VAT provided for by Group 2 in Sch 9 to the Value Added Tax Act 1994, which implemented art 13B(a) of Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes.”

WLR Daily, 18th May 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Mayfair nightclub Annabel’s fined over tips system – The Times

“A prestigious Mayfair nightclub lost a court battle with the taxman yesterday over a tips system that benefited customers and staff.”

Full story

The Times, 8th May 2009

Source: www.timesonline.co.uk

Regina (TNT Post UK Ltd) v Revenue and Customs Commissioners (Royal Mail Group Ltd, interested party) Case C-357/07 – Times Law Reports

Regina (TNT Post UK Ltd) v Revenue and Customs Commissioners (Royal Mail Group Ltd, interested party)
Case C-357/07

Court of Justice of the European Communities

“The Royal Mail was exempt from value-added tax as a supplier of public postal services, except for supplies of goods or services whose terms had been individually negotiated.”

The Times, 27th April 2009

Source: www.timesonline.co.uk

Company may be left with VAT bill for unsold cars – OUT-LAW.com

“A court ruling has thrown into doubt a company’s right to reclaim VAT relating to goods that it later repossessed. The ruling could undermine the usefulness of businesses retaining the right to repossess goods they supply to other businesses.”

Full story

OUT-LAW.com, 16th April 2009

Source: www.out-law.com

JD Wetherspoon plc v Revenue and Customs Commissioners – WLR Daily

JD Wetherspoon plc v Revenue and Customs Commissioners (Case C-302/07); [2009] WLR(D) 84

“Traders who priced individual goods on a VAT-inclusive basis were not entitled to claim the same right to round down VAT for each transaction that was granted to traders who priced goods exclusive of VAT and added VAT at the moment of invoicing.”

WLR Daily, 6th March 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Marks & Spencer tastes victory in tax tussle over teacake – The Times

“A storm over a teacake is finally over after Marks & Spencer yesterday won a 13-year legal battle about whether its popular chocolate-covered treats should be deemed a cake or a biscuit.”

Full story

The Times, 5th February 2009

Source: www.timesonline.co.uk

VAT – The Bar Council

“Letter received from the Legal Services Commission regarding VAT on Advocates’ Graduated Fee Scheme and Solicitor Standard Fee Claims.”

Full letter

The Bar Council, 27th January 2009

Source: www.barcouncil.org.uk

Office of Fair Trading ticking-off over VAT cuts surprises retailers – The Times

“As cartels go, it does not seem the sort to keep competition lawyers awake at night.”

Full story

The Times, 10th December 2008

Source: www.timesonline.co.uk

Setback for small businesses under new VAT dispute rules – The Times

“Small businesses already struggling because of the economic downturn are facing a further setback under new rules that will prevent them from recovering their costs in VAT disputes with the taxman.”

Full story

The Times, 8th December 2008

Source: www.timesonline.co.uk

Canterbury Hockey Club and Another v Revenue and Customs Commissioners Case C-253/07 – Times Law Reports

Canterbury Hockey Club and Another v Revenue and Customs Commissioners Case C-253/07

Court of Justice of the European Communities

“Judgment October 16, 2008 Affiliation fees paid by sports clubs to an umbrella organisation in return for services supplied by the organisation were exempt from value-added tax if certain conditions were satisfied.”

The Times, 4th November 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Procter and Gamble UK v Revenue and Customs Commissioners – Times Law Reports

Procter and Gamble UK v Revenue and Customs Commissioners

Chancery Division

“Regular Pringles were zero-rated for VAT because they were not potato products.”

The Times, 18th July 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21days from the date of publication.

Procter & Gamble UK v Revenue and Customs Commissioners – WLR Daily

Procter & Gamble UK v Revenue and Customs Commissioners [2008] EWHC 1558 (Ch); [2008] WLR (D) 226

“The savoury snack, Regular Pringles, were not products ‘made from the potato, or from potato flour, or from potato starch’ so as to fall within excepted item 5 of Group 1 of Sch 8 to the Value Added Tax Act 1994.”

WLR Daily, 7th July 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Fans of Pringles lick lips over court ruling – Reuters

“Fans of Pringles are savouring a court ruling that the snack is not a potato crisp.”

Full story

Reuters, 4th July 2008

Source: www.reuters.com

Barrister jailed for £17.5m aircraft scam – The Times

“A barrister was jailed for five years today after an ‘audacious’ bid to pocket £17.5 million in VAT through the sale of four imaginary Boeing 747 engines.”

Full story

The Times, 1st July 2008

Source: www.timesonline.co.uk

HM Revenue sued over pension scheme tax – The Times

“The National Association of Pension Funds (NAPF) has teamed up with a private pension scheme that manages the retirement savings of Ford, Jaguar and Land Rover workers to bring a £300 million legal challenge against the Government’s policy of charging VAT on investment management fees. ”

Full story

The Times, 12th May 2008

Source: www.timesonline.co.uk

Birkdale School v Revenue and Customs Commissioners – Times Law Reports

Birkdale School v Revenue and Customs Commissioners

Chancery Division

“Value-added tax was not payable by independent schools on charges made to parents for optional participation in fee refund arrangements; there was a single supply of educational services to parents when they participated in such schemes.”

The Times, 23rd April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners – Times Law Reports

Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners

Court of Appeal

“A taxable person was entitled to assign to another any benefit of repayment he enjoyed from the overpayment of value-added tax.”

The Times, 22nd April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online fro 21 days from the date of publication.

Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioner – WLR Daily

Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioners [2008] UKHL 23; [2008] WLR (D) 111

“For the purposes of para 3A(7) of Sch 10 to the Value Added Tax Act 1994 a party was “in occupation” of land if it had the right to occupy the land as if it were the owner and to exclude any other person from enjoyment of such a right.”

WLR Daily, 17th April 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Newnham College v Revenue and Customs Commissioners – Times Law Reports

Newnham College v Revenue and Customs Commissioners

House of Lords

” A scheme by which Newnham College, Cambridge, set up a company, which it owned and controlled, to which it leased its newly constructed library for the company to operate, was effective as a device to enable the college to recover the input tax attributable to the cost of building the library pursuant to paragraph 2 of Schedule 10 to the Value Added Tax Act 1994.”

The Times, 17th April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

M&S takes biscuit: teacakes cost Treasury £3.5m – The Independent

“The humble chocolate teacake cost the Treasury £3.5 million today. That’s the price of a VAT mistake which classified Marks & Spencer teacakes as chocolate biscuits.”

Full story

The Independent, 10th April 2008

Source: www.independent.co.uk

ECJ tax ruling threatens London stock markets – The Times

“London’s position as a leading capital markets centre is under threat following a European court ruling that will increase the cost of raising money on the London Stock Exchange.”

Full story

The Times, 14th March 2008

Source: www.timesonline.co.uk

Revenue and Customs Comrs v Total Network SL – WLR Daily

Revenue and Customs Comrs v Total Network SL [2008] UKHL 19; WLR (D) 80

“No intention that the Revenue and Customs Commissioners should be barred from recovering damages for conspiracy in the form of a carousel fraud was to be attributed to the legislature in the enactment of the scheme in the Value Added Tax Act 1994. Criminal conduct could constitute unlawful means and be actionable as conspiracy whether or not it would be separately actionable if committed by an individual.”

WLR Daily, 12th March 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Revenue and Customs Commissioners v Total Network SL – Times Law Reports

Revenue and Customs Commissioners v Total Network SL

House of Lords

“Nothing in the Value Added Tax 1994 prevented the Revenue and Customs Commissioners from recovering damages for conspiracy against a participant in a carousel fraud; criminal conduct was actionable as conspiracy whether or not it would be actionable as a separate tort if committed by an individual.”

The Times, 13th March 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Birkdale School, Sheffield v Revenue and Customs Commissioners – WLR Daily

Birkdale School, Sheffield v Revenue and Customs Commissioners [2008] EWHC 409 (Ch); WLR (D) 74

“Value added tax was not payable by independent schools on charges made to parents for participation in optional fees refund arrangements. There was a single supply of educational services to parents when they participated in such schemes.”

WLR Daily, 5th March 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Middle-class criminals cost millions in taxes – Daily Telegraph

“How many of us pay for work in cash, knowing we’ll get a cheaper deal – and that the worker won’t be paying VAT? David Harrison reports on a white-collar crime that costs the Treasury millions.”

Full story

Daily Telegraph, 24th February 2008

Source: www.telegraph.co.uk

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners – Times Law Report

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners
Conde Nast Publications Ltd v Same

House of Lords

“There was a breach of European Union law in the absence of a transitional period when the legislature introduced a retrospective time limit within which those liable to value-added tax could make a claim for overpaid input tax.”

The Times, 25th January 2008 

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
 

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners – WLR Daily

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2; [2008] WLR (D) 5

“The absence of a transitional period when the legislature introduced a retrospective time limit within which value added taxpayers could make a claim for overpaid input tax amounted to a breach of European Community law. Therefore the time limit had to be disapplied in respect of those who had accrued rights when the retrospective time limit was introduced, and in all the circumstances it was for the legislature and not the court to introduce an adequate transitional period.”

WLR Daily, 23rd January 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Revenue facing £1bn loss after losing landmark tax case – The Times

“Revenue & Customs is facing a £1 billion loss after losing a landmark legal battle on VAT refunds brought by Condé Nast, the publisher of Vogue and Vanity Fair.”

Full story

The Times, 23rd January 2008

Source: www.timesonline.co.uk

Practice Direction (Value Added Tax on Disbursements: Amendment to Practice Direction (Criminal Proceedings: Costs)) – WLR Daily

Practice Direction (Value Added Tax on Disbursements: Amendment to Practice Direction (Criminal Proceedings: Costs))

“The text of a new Pt XIV.6 of the Practice Direction (Criminal Proceedings: Costs) [2004] 1 WLR 2657, which was to be substituted for the existing Pt XIV.6, was set out. The amendment was to take effect on 3 December 2007.”

WLR Daily, 3rd December 2007

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed. 

Loyalty Management UK Ltd v Revenue and Customs Commissioners – Times Law Reports

Loyalty points operator is entitled to VAT credit

Loyalty Management UK Ltd v Revenue and Customs Commissioners

Court of Appeal

“The supply of goods or services made by the dealer or redeemer of consumer loyalty points to the collector or customer was, for the purpose of value-added tax, the supply of goods or services by the dealer to the operator of the scheme, who was therefore entitled to tax credits from the Revenue in respect of that supply or service.”

The Times, 10th October 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928 – WLR Daily

Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928

The supply of goods or services by a retailer when redeeming loyalty points collected by a customer under the Nectar Loyalty Scheme was, for VAT purposes, a supply of “redemption services” to the scheme operator, as well as of goods and services to the customer, and the scheme operator was therefore entitled to input tax credit on its payments, by way of a “service charge”, to the retailer.”

WLR Daily, 9th October 2007

Source: www.lawreports.co.uk Please note: once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina (Teleos plc and Others) v Commissioners of Customs and Excise – Times Law Reports

VAT relief only if goods physically move out of member state

Regina (Teleos plc and Others) v Commissioners of Customs and Excise

“A supply of goods qualified as an intra-Community supply of goods that in principle was exempt from value-added tax only if the goods physically moved from the EC member state of dispatch to the destination state.”

The Times, 5th October 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

R (Teleos and others) v Customs and Excise Commissioners – WLR Daily

R (Teleos and others) v Customs and Excise Commissioners

There could only be an intra-Community acquisition and supply of goods if the goods actually left the territory of the Member State of supply, but where the goods were fraudulently retained in that State, the supplier could not be made liable for VAT if he was unaware of the fraud and had taken all reasonable steps to ensure that he was not participating in tax evasion.”

WLR Daily, 1st October 2007

Source: www.lawreports.co.uk

Please note: once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Government to review casino gaming duty – Reuters

“The government said on Monday it was reviewing taxes paid on player-to-player games in casinos, such as poker, where gamblers’ so-called participation fees are subject to VAT but not gaming duty.”

Full story

Reuters, 10th September 2007

Source: www.reuters.com

Chaudhry v Revenue and Customs Commissioners – Times Law Reports

Late appeal is no defence to failing to give VAT security

Chaudhry v Revenue and Customs Commissioners

Queen’s Bench Division

“The lodging of a late appeal to a value-added tax tribunal provided no defence to a charge of continuing to supply goods or services after receipt from the Revenue and Customs of a notice requiring payment of a security.”

The Times, 2nd August 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication

Revenue wins victory against VAT ‘abuse’ – The Times

“Revenue and Customs scored a victory in its ongoing fight against tax dodgers today when a UK court ratified a European court ruling outlawing certain types of deliberate VAT abuse.”

Full story

The Times, 17th July 2007

Source: www.timesonline.co.uk

Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others – Times Law Reports

Taxpayer not entitled to reduce VAT

Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others

Court of Appeal

“Where the Commissioners for Revenue and Custome had made a value-added tax assessment and the time limit for making any further assessment had passed before they became aware that further input tax was deductible, the taxpayer was not entitled to reduce the amount of VAT stated due in the assessment to take account of output tax which had not yet been taken into account and which arose from the same transaction.”

The Times, 5th July 2007

Source: www.timesonline.co.uk

Please note: the Times Law Reports are only available free on Times Online for 21 days from the date of publication

Hutchison 3G UK Ltd. and Others v. Commissioners of Revenue and Customs – Times Law Reports

Licence auction not in VAT system

Hutchison 3G UK Ltd and Others v Commissioners of Revenue and Customs Case C-369/04

Court of Justice of the European Communities

“The public auction by a government agency of third-generation universal mobile telecommunications system licences was not an economic activity and therefore did not come within the value-added tax system.”

The Times, 3rd July 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Midlands Co-operative Society Ltd v. Revenue and Customs Commissioners – Times Law Reports

Overpaid VAT claim passed on

Midlands Co-operative Society Ltd v Revenue and Customs Commissioners

Chancery Division

“A taxable person entitled to the benefit of an overpayment claim of value-added tax was entitled to pass the benefit of that claim to another.”

The Times, 29th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Investment trusts win £300m VAT case – The Times

“Investment trusts are set for a windfall as European court rules HMRC has been unfairly charging VAT on management fees.”

Full story

The Times, 28th June 2007

Source: www.timesonline.co.uk

Midlands Co-operative Society Ltd. v. Revenue and Customs Commissioners – WLR Daily

Midlands Co-operative Society Ltd. v. Revenue and Customs Commissioners [2007] EWHC 1432 (Ch) 

“The Value Added Tax Act 1994 and its associated Regulations allowed the benefit of a claim under s 80 of the Act for overpaid output tax to be assigned.”

WLR Daily, 19th June 2007

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Revenue to take more litigious line over tax cases – The Times

“Revenue & Customs has officially declared war on tax cheats, telling individuals and businesses hoping for negotiated settlements that it would rather see them in court.”

Full story

The Times, 11th June 2007

Source: www.timesonline.co.uk


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