Littlewoods Retail Ltd and others v Revenue and Customs Commissioners (No 2) – WLR Daily

Posted April 8th, 2014 in EC law, HM Revenue & Customs, interest, law reports, repayment, VAT by sally

Littlewoods Retail Ltd and others v Revenue and Customs Commissioners (No 2) [2014] EWHC 868 (Ch); [2014] WLR (D) 154

‘Sections 78 and 80 of the Value Added Tax Act 1994 could not be construed in such a way as to conform with European Union law and therefore had to be disapplied so as to allow the claimant companies to pursue their claims to recover the full value of overpaid value added tax.’

WLR Daily, 28th March 2014

Source: www.iclr.co.uk

HMRC to appeal against high court award to Barclay brothers of £1.2bn – The Guardian

Posted March 31st, 2014 in appeals, compensation, HM Revenue & Customs, interest, news, VAT by sally

‘HM Revenue & Customs (HMRC) has insisted it will appeal against a high court decision to award Sir David and Sir Frederick Barclay’s Littlewoods catalogue shopping business £1.2bn in a top-up settlement relating to a long-running legacy VAT dispute.’

Full story

The Guardian, 28th March 2014

Source: www.guardian.co.uk

Supreme Court decision provides much-needed clarity on VAT status of online tour operators, says expert – OUT-LAW.com

Posted March 6th, 2014 in agency, holidays, news, Supreme Court, taxation, VAT by tracey

‘A travel company which marketed and arranged the sale of holiday accommodation to holidaymakers through its website was acting as an “agent” for the providers of that accommodation, and so did not have to account for VAT on those sales, the UK’s highest court has ruled.’

Full text

OUT-LAW.com, 5th March 2014

Source: www.out-law.com

Freemasons’ millions aren’t true charity, rules judge – Daily Telegraph

Posted February 26th, 2014 in charities, news, VAT by tracey

‘Freemasons will be denied a multi-million pound tax break after a judge ruled that their governing body was not sufficiently “philanthropic” to be exempt from VAT, despite being the second largest charitable donor in the country.’

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Daily Telegraph, 25th February 2014

Source: www.telegraph.co.uk

Bridge is a game not a sport, tribunal rules – Daily Telegraph

Posted February 25th, 2014 in fees, HM Revenue & Customs, news, sport, tribunals, VAT by sally

‘The English Bridge Union loses legal challenge against HM Revenue and Customs aimed at reclaiming VAT on competition entry fees.’

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Daily Telegraph, 24th February 2014

Source: www.telegraph.co.uk

Reed Employment Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 27th, 2014 in appeals, equality, HM Revenue & Customs, law reports, repayment, time limits, tribunals, VAT by sally

Reed Employment Ltd v Revenue and Customs Comrs [2014] EWCA Civ 32; [2014] WLR (D) 23

‘Section 80(3) of the Value Added Tax Act 1994, as inserted, which gave the revenue a possible defence of unjust enrichment for claims made after 26 May 2005 for the recovery of overpaid VAT, without regard to the period in respect of which the claim was made, was not unlawful.’

WLR Daily, 23rd Janaury 2014

Source: www.iclr.co.uk

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH – WLR Daily

Posted January 20th, 2014 in agency, EC law, law reports, taxation, VAT by sally

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Case C-300/12); [2014] WLR (D) 8

‘Under the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax: uniform basis of assessment, the principles laid down by the Court of Justice in Elida Gibbs v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 concerning the determination of the taxable amount of the VAT did not apply when a travel agent, acting as an intermediary, granted to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

Dental plan provided VAT-exempt ‘payment services’ to patients, Tribunal finds – OUT-LAW.com

Posted December 10th, 2013 in dentists, health, news, tribunals, VAT by tracey

‘A dental payment plan provided to patients amounts to a “service for a consideration” for VAT purposes, but also falls within the payment services exemption under the VAT Directive, the First-Tier Tax Tribunal has ruled.’

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OUT-LAW.com, 6th December 2013

Source: www.out-law.com

Dixons Retail plc v Revenue and Customs Commissioners – WLR Daily

Posted November 25th, 2013 in consumer credit, EC law, fraud, law reports, sale of goods, VAT by tracey

Dixons Retail plc v Revenue and Customs Commissioners: (Case C-494/12);   [2013] WLR (D)  448

‘Pursuant to articles 2(1), 5(1) and 11A(1)(a) of Sixth Council Directive 77/388/EEC and articles 2(1)(a), 14(1) and 73 of Council Directive 2006/112/EC, the physical transfer of goods to a purchaser who had fraudulently used a bank card as a means of payment constituted a “supply of goods” within the meaning of articles 2(1) and 5(1) of Directive 77/388 and articles 2(1)(a) and 14(1) of Directive 2006/112 and, in the context of such a transfer, the payment made by a third party, under an agreement concluded between it and the supplier of those goods by which the third party undertook to pay the supplier for the goods sold by the latter to purchasers using such a card as a means of payment, constituted “consideration” within the meaning of article 11A(1)(a) of Directive 77/388 and article 73 of Directive 2006/112.’

WLR Daily, 21st November 2013

Source: www.iclr.co.uk

Devout beekeepers win right to refuse switchover to online VAT returns – The Independent

Posted October 22nd, 2013 in documents, internet, news, religious discrimination, taxation, tribunals, VAT by tracey

“Two devoutly religious beekeepers who reject modern technology have won the right not to fill in their VAT returns online after claiming it breached their human rights.”

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The Independent, 21st October 2013

Source: www.independent.co.uk

Revenue and Customs Commissioners v Sunico ApS and others – WLR Daily

Posted September 19th, 2013 in conflict of laws, damages, EC law, fraud, HM Revenue & Customs, law reports, news, VAT by sally

Revenue and Customs Commissioners v Sunico ApS and others (Case C-49/12); [2013] WLR (D) 347

“The concept of ‘civil and commercial matters’ within the meaning of article 1(1) of Council Regulation (EC) No 44/2001 covered an action whereby a public authority of one member state claimed, as against natural and legal persons resident in another member state, damages for loss caused by a tortious conspiracy to commit value added tax fraud in the first member state.”

WLR Daily, 12th September 2013

Source: www.iclr.co.uk

Four sentenced over £5 million film industry tax fraud – Crown Prosecution Service

Posted July 24th, 2013 in film industry, fraud, press releases, sentencing, tax credits, VAT by tracey

“Anish Anand, Amit Kumar, Sanjeev Mirajkar and Afsana Karim have today been sentenced at Croydon Crown Court for cheating the public revenue of more than £5m.”

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Crown Prosecution Service, 22nd July 2013

Source: www.cps.gov.uk

Alison L. Young: Fact/Law – a Flawed Distinction? – UK Constitutional Law Group

Posted May 21st, 2013 in civil justice, criminal injuries compensation, news, Supreme Court, VAT by sally

“If prizes were awarded to ‘Distinctions in English law’, then a good contender for the ‘lifetime achievement’ award would be the distinction between ‘law’ and ‘fact’. Whilst adventurers have their Swiss Army knife, and the Dr has his sonic screwdriver, lawyers have the multi-purpose malleable ‘law/fact’ distinction which is just as capable of opening or closing avenues of review, or providing a deus ex machina ‘get out of jail free’ card – or so a perusal of two recent decisions of the Supreme Court might have us believe.”

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UK Constitutional Law Group 21st May 2013

Source: www.ukconstitutionallaw.org

WHA Limited and another (Appellants) v Her Majesty’s Revenue and Customs (Respondent) – Supreme Court

Posted May 2nd, 2013 in insurance, law reports, repairs, Supreme Court, VAT by sally

WHA Limited and another (Appellants) v Her Majesty’s Revenue and Customs (Respondent) [2013] UKSC 24 | UKSC 2009/0074 (YouTube)

Supreme Court, 1st May 2013

Source: www.youtube.com/user/UKSupremeCourt

Investment Trust Companies (in liquidation) v Revenue and Customs Comrs – WLR Daily

Posted April 2nd, 2013 in law reports, restitution, taxation, VAT by sally

Investment Trust Companies (in liquidation) v Revenue and Customs Comrs [2013] EWHC 665 (Ch); [2013] WLR (D) 125

“The scope of the cause of action in the law of restitution to recover tax which has been unlawfully exacted should be confined to those who themselves paid the sums to a public authority in response to an apparent statutory requirement to do so.”

WLR Daily, 26th March 2013

Source: www.iclr.co.uk

Film tax-credit fraudsters jailed – The Guardian

Posted March 25th, 2013 in film industry, fraud, news, sentencing, tax credits, VAT by sally

“Five fraudsters who pretended to be making a Hollywood blockbuster as part of a £2.8m VAT and film tax credits scam have been jailed.”

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The Guardian, 25th March 2013

Source: www.guardian.co.uk

Vehicle Control Services Ltd v Revenue and Customs Comrs – WLR Daily

Posted March 19th, 2013 in appeals, damages, HM Revenue & Customs, law reports, parking, VAT by tracey

Vehicle Control Services Ltd v Revenue and Customs Comrs: [2013] EWCA Civ 186;   [2013] WLR (D)  105

“A taxpayer company which entered into a contract with owners or lawful occupiers of car parks or land to provide parking control services, and levied parking penalty charges on motorists for breach of the particular car park’s rules by issuing a charge notice against a motorist in breach, was entitled to claim that the charges amounted to damages for breach of contract made between the taxpayer and the motorist or damages for trespass; and the taxpayer was therefore not liable to pay VAT on those charges.”

WLR Daily, 13th March 2013

Source: www.iclr.co.uk

Her Majesty’s Revenue and Customs (Appellant) v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) (Respondent) – Supreme Court

Posted March 13th, 2013 in contracts, EC law, law reports, VAT by sally

Her Majesty’s Revenue and Customs (Appellant) v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) (Respondent) [2013] UKSC 15 | UKSC 2009/0154 (YouTube)

Supreme Court, 13th March 2013

Source: www.youtube.com/user/UKSupremeCourt

Dubai-based VAT fraudster faces extra 10-year jail term – BBC News

Posted March 4th, 2013 in conspiracy, fraud, money laundering, news, repayment, sentencing, VAT by sally

“A convicted fraudster has been sentenced to an extra 10 years in jail after failing to repay £14m in taxes.”

Full story

BBC News, 2nd March 2013

Source: www.bbc.co.uk

My conviction is unsafe, says QC jailed for VAT fraud – Law Society’s Gazette

Posted February 27th, 2013 in appeals, fraud, news, queen's counsel, tax evasion, VAT by sally

“A London silk sentenced today to three and a half years in prison after being convicted of a £600,000 VAT fraud says he will fight to clear his name.”

Full story

Law Society’s Gazette,

Source: www.lawgazette.co.uk