‘A new ruling by the Court of Appeal could help NHS trusts across England recover VAT paid on parking charges imposed at their hospital sites, though there is the prospect of an appeal, tax experts have said.’
OUT-LAW.com, 26th March 2024
Source: www.pinsentmasons.com
‘In this post, Mark Whiteside, Partner at CMS, and Johanna Dodgson, Associate at CMS, comment on the Supreme Court’s judgment in Target Group Ltd v Commissions for His Majesty’s Revenue and Customs [2023] UKSC 35.’
UKSC Blog, 12th March 2024
Source: ukscblog.com
‘HMRC has updated Burial, cremation and commemoration of the dead (VAT Notice 701/32). It explains the VAT liability of funeral services, burials and cremations, goods and services connected with the commemoration of dead people, other goods and services connected with organising funerals, and other activities relating to the disposal of the remains of the dead, including transport of the deceased.’
Law & Religion UK, 5th March 2024
Source: lawandreligionuk.com
‘A judge has ruled that Walkers’ poppadoms are crisps rather than the popular Indian food, as the company lost at a tax tribunal.’
The Independent, 21st January 2024
Source: www.independent.co.uk
‘The Upper Tribunal has ruled that an NHS Trust did not provide car parking under a “special legal regime” such that its supplies would be zero-rated. The case is important because (i) it sets a limit on what can be considered a “special legal regime” for the purposes of Article 13 of the Principal VAT Directive and section 41A of the Value Added Tax Act 1994, and (ii) it confirms that detailed factual and expert evidence is not required for a Tribunal to find that treating a public authority as a non-taxable person would lead to significant distortions of competition.’
Devereux Chambers, 27th October 2023
Source: www.devereuxchambers.co.uk
‘The First-tier Tax Tribunal has barred HM Revenue & Customs from taking any further part in proceedings against a taxpayer, Ebuyer (UK) Limited (Ebuyer), because of its failures to comply with directions – an “unless order” – issued by the tribunal.’
OUT-LAW.com, 25th July 2023
Source: www.pinsentmasons.com
‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, comments on the Supreme Court’s decision in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 12, which was handed down on 22 March 2023. The issue before the Supreme Court was broadly whether a sale of property by the appellant (“Moulsdale”) should be treated as exempt from VAT under the Value Added Tax Act 1994 (“VATA”), Sch 10.’
UKSC Blog, 19th April 2023
Source: ukscblog.com
‘The Court of Appeal in London has decided that HM Revenue and Customs (HMRC) can disclose confidential information about one taxpayer to another taxpayer in the context of a tax appeal.’
OUT-LAW.com, 27th March 2023
Source: www.pinsentmasons.com
‘A ruling by the UK Supreme Court provides guidance on when UK legislation should be interpreted in a way that accounts for technological, scientific or societal changes that occur after the legislation has been enacted.’
OUT-LAW.com, 27th February 2023
Source: www.pinsentmasons.com
‘Under the Value Added Tax Act 1994 (the “VAT Act“), “newspapers” are “zero-rated”, meaning Value Added Tax (“VAT“) is not charged on them. The question in this case is whether, between 30 August 2010 – 4 December 2016 (the “relevant period“), zero-rating extended beyond print newspapers to digital editions of newspapers, such as editions for e-readers, tablets, smartphones and websites.’
UKSC Blog, 22nd February 2023
Source: ukscblog.com
‘The issue of the recoverability of VAT in the assessment of costs is unusual, but a 20% difference in the sum to be paid as a paying party can be very significant. The issue became very contentious in this case, with the RP contending in their skeleton argument that the point raised was “bizarre and bound to fail”.’
Guildhall Chambers, 6th December 2022
Source: www.guildhallchambers.co.uk
‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the case of News Corp UK & Ireland Limited v Commissioners for His Majesty’s Revenue and Customs, which is scheduled to be heard on 22 and 23 November 2022.’
UKSC Blog, 31st October 2022
Source: ukscblog.com
‘This appeal concerns the correct approach to evidence and the burden and standard of proof in the context of historic claims for the recovery of input Value Added Tax (“VAT”). Input tax is the VAT incurred when the taxpayer buys in supplies which it uses for the purpose of a business activity.’
UKSC Blog, 19th October 2022
Source: ukscblog.com
‘On 19 May 2017 HMRC decided that SNMP was not entitled to repayments of input tax claimed in respect of ten accounting periods and issued assessments for £312,377. That decision was later confirmed following a statutory review under sections 83A-G Value Added Tax Act 1994 (“VATA”). The solicitors for SNMP submitted a notice of appeal on 18 August 2017 but an application for hardship was not made nor had the amount in dispute been paid. As a consequence the FTT returned the appeal. The solicitors for SNMP re-submitted the appeal on 31 August 2017 but the disputed tax had still not been paid and neither had a hardship application been made. On the same date the FTT returned the appeal for the same reason as before by e-mail. Unfortunately the FTT used the wrong e-mail address for the solicitor and it was never received.’
23 Essex Street, 25th August 2022
Source: www.23es.com
‘DCM is an optician that sells spectacles and provides refractive eye surgery services. Under the value added tax regime, it makes both taxable supplies of goods and exempt supplies of medical services. The dual nature of its supplies creates difficulties in calculating the amount of VAT chargeable on its supplies and input tax recoverable on its acquisitions. In fact, from at least 2000, DCM had been in dispute with HMRC over a different input tax and output tax related issue.’
UKSC Blog, 25th May 2022
Source: ukscblog.com
‘This is the second judgment given by the Supreme Court in this case. In the first judgment ([2020] UKSC 15), the Court set out the background to the dispute and made a reference to the Court of Justice of the European Union, upon which judgment was delivered on the 13th of January 2022. The Supreme Court could then determine this appeal without the need for any further hearing.’
UKSC Blog, 11th May 2022
Source: ukscblog.com
‘The High Court upheld an application made by the liquidator of JD Group Ltd (“the company”) claiming that Deepak Bhatia, the company director, was engaged in fraudulent trading owing to knowledge that the company was associated with VAT fraud. Judge Agnello QC found that the manner in which the respective transactions were carried out provided clear evidence of this knowledge and that Bhatia’s conduct was dishonest in accordance with the objective standards of ordinary decent people.’
OUT-LAW.com, 3rd March 2022
Source: www.pinsentmasons.com
‘The UK’s First-tier tax Tribunal (FTT) has no general jurisdiction to judicially review decisions made by HM Revenue & Customs (HMRC), but it can consider public law arguments in some VAT appeals within its jurisdiction, the Upper Tribunal (UT) has said.’
OUT-LAW.com, 5th October 2021
Source: www.pinsentmasons.com
‘The sale and leaseback of a newly constructed care home was not a disposal of the entire interest in the care home, so as to trigger a claw-back of the VAT zero-rating which had applied when the property was acquired from the developer, the UK’s Supreme Court has decided.’
OUT-LAW.com, 13th April 2021
Source: www.pinsentmasons.com
‘In Bilta (UK) Ltd (in liquidation) & Others v Tradition Financial Services Ltd [2021] EWCA Civ 221 the Court of Appeal examined the principles to be applied when a party seeks an adjournment because a witness is unable to attend the trial due to ill-health.’
No. 5 Chambers, 4th March 2021
Source: www.no5.com
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