High Court ruling “shows strength of Manolete model” – Litigation Futures

‘A High Court ruling refusing to set aside £4.3m judgment in default in a suppressed sales case shows the strength of the litigation funding model used by Manolete Partners, it has been argued.’

Full Story

Litigation Futures, 5th December 2019

Source: www.litigationfutures.com

Government revokes Brexit regulation after judicial review threat – Law Society’s Gazette

‘The government has pledged to not use Henry VIII powers to make Brexit legislation after a public law charity threatened legal action.’

Full Story

Law Society's Gazette, 17th October 2019

Source: www.lawgazette.co.uk

VAT reverse charge – Practical Law: Construction Blog

Posted September 5th, 2019 in construction industry, HM Revenue & Customs, news, VAT by tracey

‘Coming into effect on 1 October 2019, the reverse charge in relation to building and construction services is set to bring about a major change in how VAT is handled in the construction sector. All those involved – including developers – need to be aware of when it will apply and how it will work.’

Full Story

Practical Law: Construction Blog, 3rd September 2019

Source: constructionblog.practicallaw.com

Solicitors Can Recover VAT On Medical Reporting Organisation Fee: British Airways PLC v Prosser – Zenith PI Blog

‘Personal Injury analysis: Frances Lawley, barrister at Zenith Chambers, explores the decision in British Airways Plc v Prosser, which found that a solicitor can recover VAT on a medical reporting organisation fee.’

Full Story

Zenith PI Blog, 9th May 2019

Source: zenithpi.wordpress.com

Solicitors can recover VAT on full MRO fee, says appeal court – Litigation Futures

‘A solicitor does not have to investigate whether a medical reporting organisation (MRO) is right to charge VAT on the whole of its bill, the Court of Appeal has ruled in a case that it said affected “thousands” of others.’

Full Story

Litigation Futures, 3rd April 2019

Source: www.litigationfutures.com

Case Comment: Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) [2018] UKSC 35 – UKSC Blog

Posted October 3rd, 2018 in appeals, interpretation, news, Supreme Court, taxation, VAT by sally

‘This case revolves around Carlton Clubs Ltd’s (“Carlton”) claims for repayment of overpaid VAT following the change in VAT treatment of income generated from bingo and gaming machines.’

Full Story

UKSC Blog, 1st October 2018

Source: ukscblog.com

The reverse charge: shaking up VAT on construction services – Practical Law: Construction Blog

Posted July 13th, 2018 in construction industry, news, VAT by tracey

‘1 October 2019 will see a significant shake-up of the VAT rules in the construction sector. New rules will come into force on that date which will, in many cases, require the recipient of the supply of construction services, rather than the supplier, to account for VAT on the supply. Large and small businesses making standard-rated or reduced-rated supplies of construction services may be impacted. There may be cash flow implications, which could be positive or negative, for the businesses concerned.’

Full Story

Practical Law: Construction Blog, 11th July 2018

Source: constructionblog.practicallaw.com

Tax tribunal rules digital newspapers should be subject to VAT – OUT-LAW.com

Posted March 20th, 2018 in internet, media, news, taxation, tribunals, VAT by sally

‘A UK tax tribunal has ruled that digital versions of daily newspapers should be subject to VAT, unlike printed editions containing the same content.’

Full Story

OUT-LAW.com, 19th March 2018

Source: www.out-law.com

Appeal court rejects convicted VAT fraudster’s claim that solicitor forced her to drop appeal – Legal Futures

Posted December 19th, 2017 in appeals, fraud, law firms, news, solicitors, tax evasion, VAT by sally

‘The Court of Appeal has rejected the arguments of a convicted VAT fraudster that her former solicitors pressured her to drop an appeal that included a claim that they represented her badly and helped land her in jail.’

Full Story

Legal Futures, 19th December 2017

Source: www.legalfutures.co.uk

A Case of Little Interest? The Supreme Court’s Judgment in Littlewoods – Blackstone Chambers

Posted November 23rd, 2017 in appeals, HM Revenue & Customs, interest, news, Supreme Court, time limits, VAT by sally

‘The Supreme Court (‘SC’) on 1 November 2017 handed down judgment in Littlewoods Ltd and others v. HMRC [2017] UKSC 70. In a judgment of Lords Reed and Hodge (with whom Lords Neuberger, Clarke and Carnwath) agreed, the SC has unanimously allowed HMRC’s appeal against the decisions below of both Henderson J and the Court of Appeal (Arden, Patten and Floyd LJJ). The headline grabbing outcome is that approximately £17 billion of compound interest does not have to be paid by the Revenue to taxpayers who overpaid VAT and made Fleming claims for recovery. But the SC’s reasoning is of much wider interest.’

Full Story

Blackstone Chambers, 2nd November 2017

Source: www.blackstonechambers.com

UK government publishes post-Brexit customs legislation – OUT-LAW.com

Posted November 23rd, 2017 in bills, customs and excise, news, sale of goods, taxation, VAT by sally

‘Legislation that will underpin the UK’s standalone post-Brexit customs regime has been published by the government.’

Full Story

OUT-LAW.com, 22nd November 2017

Source: www.out-law.com

Bridge is not a sport and can’t have tax break, says European Court of Justice – Daily Telegraph

Posted October 27th, 2017 in EC law, international courts, news, sport, statutory interpretation, VAT by sally

‘Bridge is not a sport, European Union judges ruled today, in a decision that dealt a blow to British clubs’ hopes of a VAT tax break.’

Full Story

Daily Telegraph, 26th October 2017

Source: www.telegraph.co.uk

Software tools can benefit from VAT exemption, rules UK Tribunal – OUT-LAW.com

Posted September 19th, 2017 in computer programs, EC law, news, tribunals, VAT by tracey

‘A software tool can qualify for a VAT exemption, the UK’s First Tier Tribunal has ruled, rejecting arguments from HMRC that the provision of IT tools cannot benefit from an exemption in the EU VAT Directive.’

Full Story

OUT-LAW.com, 18th September 2017

Source: www.out-law.com

Law firm faces £68,000 VAT bill after tribunal rules electronic property search fees are not disbursements – Legal Futures

‘A leading north-west law firm has been ordered to pay £68,000 in VAT for electronic local authority property searches it procured from an agency, after a tribunal ruled that they should not have been treated as disbursements.’

Full Story

Legal Futures, 18th September 2017

Source: www.legalfutures.co.uk

HMRC policy on VAT and student accommodation is wrong, says Tribunal – OUT-LAW.com

Posted August 3rd, 2017 in construction industry, HM Revenue & Customs, news, universities, VAT by tracey

‘There is “absolutely no basis” for an HM Revenue & Customs (HMRC) policy that the VAT treatment of supplies made in relation to a building by a sub-contractor depends upon the treatment adopted by the main contractor, the UK’s First-tier Tribunal has decided in a case concerning student accommodation.’

Full Story

OUT-LAW.com, 3rd August 2017

Source: www.out-law.com

Investment Trust Companies v Revenue and Customs Comrs – WLR Daily

Posted April 26th, 2017 in appeals, EC law, HM Revenue & Customs, law reports, restitution, Supreme Court, VAT by sally

Investment Trust Companies v Revenue and Customs Comrs [2017] UKSC 29

‘The claimants were “closed-ended” investment funds constituted as limited companies. Between 1992 and 2002 they received supplies of services from investment managers rendered pursuant to agreements which provided for the managers to be remunerated by the payment of fees plus VAT “if applicable”. Under the legislation then in force such services did not qualify for exemption and the managers charged VAT at the standard rate. The managers made periodic VAT returns which accounted for the VAT charged as output tax, reclaimed input tax and paid the revenue the net difference. Following a decision of the Court of Justice of the European Union it transpired that the supplies of the investment management services should have been exempt from VAT. Accordingly, the managers made claims to the revenue under section 80 of the Value Added Tax Act 1994 for repayment of sums accounted for and paid by them in error. The revenue met those claims but, in accordance with the statutory provisions, limited repayments to the net amounts which the managers had paid and did not include any amounts relating to periods which were time-barred. The managers forwarded the reimbursements to the claimants as required under section 80 but since they were insufficient to meet the full amount of VAT which had been mistakenly paid by them the claimants brought proceedings against the revenue on grounds of unjust enrichment and breach of European Union law. The judge found that the revenue had been enriched by the full amount of VAT paid by the claimants to the managers; that the claimants had no cause of action at common law because the statutory scheme protected the revenue from any liability to refund VAT except as provided for under section 80 of the 1994 Act, but that, since, within the limitation period, European Union law required that exclusion to be disapplied, the claimants were entitled to repayment of the full amount of VAT paid by the claimants within that period. The claim in relation to the time-barred periods was therefore dismissed. On appeal by both parties the Court of Appeal concluded that the statutory scheme did not exclude a common law claim but that, since the revenue had only received payment of output tax net of input tax from the managers, it had not been unjustly enriched over the periods in which a refund had been paid to the managers, although a similar repayment was payable to cover the time-barred periods.’

WLR Daily, 11th April 2017

Source: www.iclr.co.uk

‘Reverse VAT charge’ proposed to tackle construction sector labour fraud – OUT-LAW.com

Posted March 29th, 2017 in construction industry, fraud, news, VAT by sally

‘Contractors could become responsible for accounting for VAT on construction labour services that they purchase under plans put forward for consultation by HM Revenue and Customs (HMRC).’

Full story

OUT-LAW.com, 27th March 2017

Source: www.out-law.com

Tax barrister plans to take Uber to court over alleged £20m black hole – The Guardian

‘A leading tax lawyer is planning to challenge Uber in the courts over what he alleges could be a £20m-a-year black hole in its tax payments in the UK.’

Full story

The Guardian, 21st February 2017

Source: www.guardian.co.uk

Bar chairman warns on post-Brexit practising rights – Legal Futures

‘The ramifications of leaving the European Union are likely to be wide-ranging and could restrict the ability of barristers to practise outside England and Wales, the chairman of the Bar Council has warned.’

Full story

Legal Futures, 6th July 2016

Source: www.legalfutures.co.uk

VAT and service charges: indivisible or not indivisible-is that the question? – Tanfield Chambers

Posted April 26th, 2016 in appeals, landlord & tenant, news, service charges, tribunals, VAT by sally

‘This article gives consideration of the decision of the Upper Tribunal (Lands Chamber) in Janine Ingram v Church Commissioners for England [2015] UKUT.’

Full story

Tanfield Chambers, 26th April 2016

Source: www.tanfieldchambers.co.uk