Plans outlined to amend tax rules to enable new simplified reporting of VAT owed for supply of digital services –

Posted July 31st, 2014 in consultations, EC law, news, regulations, taxation, VAT by michael

‘Proposed amendments to UK tax rules are being consulted on by HM Revenue & Customs (HMRC) to recognise a new simplified mechanism that is being introduced for reporting VAT owed on the supply of digital services following changes to EU laws.’

Full story, 30th July 2014


Judges use Great British Bake Off-style test to rule on £2.8m Snowball case – Daily Telegraph

Posted June 30th, 2014 in food, news, VAT by sally

‘Two judges taste a range of snacks ‘in moderation’ at tax tribunal hearing and decide that Snowballs are cakes and thus VAT zero-rated.’

Full story

Daily Telegraph, 27th June 2014


Regina v Ahmad and another; Regina v Fields and others – WLR Daily

Regina v Ahmad and another: Regina v Fields and others: [2014] UKSC 36; [2014] WLR (D) 264

‘Where the court, in confiscation proceedings, found that the benefit of the relevant criminal conduct had been jointly obtained, each defendant was liable for the whole of the amount of the benefit and no apportionment was to be made between the co-defendants. However, to avoid double recovery by the state, where there was finding of joint obtaining, so that the confiscation order in respect of each defendant was made for the value of the whole benefit, the order would contain the condition that it would not to be enforced to the extent that a sum had been recovered by way of satisfaction of another confiscation order made in relation to the same joint benefit.’

WLR Daily, 18th June 2014


R (Appellant) v Ahmad and another (Respndents); R (Respondent) v Fields and others (Appellants) – Supreme Court

R (Appellant) v Ahmad and another (Respndents); R (Respondent) v Fields and others (Appellants) [2014] UKSC 36 (YouTube)

Supreme Court, 18th June 2014


Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs – WLR Daily

Posted May 29th, 2014 in appeals, HM Revenue & Customs, law reports, repayment, set-off, theatre, VAT by michael

Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs [2014] EWCA Civ 684;  [2014] WLR (D)  232

‘Where the taxpayer made a claim for repayment of VAT which had been paid owing to a mistake, all the consequences of the mistake were to be taken into account in assessing the quantum of his claim. The revenue was, therefore, entitled under section 81(3A) of the Value Added Tax Act 1994 to take into account both credits and debits and to set off amounts of input tax it had wrongly paid to the taxpayer against the amount the taxpayer now claimed to be repaid in respect of output tax it wrongly paid to the revenue.’

WLR Daily, 22nd May 2014


Hire purchase agreement not necessarily supply of goods at the outset, UK tax tribunal rules –

Posted May 20th, 2014 in consumer credit, news, sale of goods, taxation, tribunals, VAT by sally

‘Hire purchase (HP) agreements will not necessarily amount to a supply of goods for the purposes of VAT liability at the outset of the contract, the UK’s Upper Tax Tribunal has ruled.’

Full story, 19th May 2014


CoA dismisses silk VAT appeal but criticises judge’s handling of the case – The Lawyer

Posted April 11th, 2014 in appeals, barristers, judges, news, tax evasion, VAT by sally

‘A senior criminal judge has been criticised over his handling of a trial last year, which led to the conviction of former 39 Essex Street barrister Rohan Pershad QC.’

Full story

The Lawyer, 10th April 2014


Roald Dahl museum wins tax case – The Independent

Posted April 10th, 2014 in artistic works, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The Roald Dahl Museum and Story Centre, dedicated to celebrating the life and work of the author, has won a tax case against HM Revenue and Customs.’

Full story

The Independent, 9th April 2014


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


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


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

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, 5th March 2014


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.’

Full story

Daily Telegraph, 25th February 2014


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.’

Full story

Daily Telegraph, 24th February 2014


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


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


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

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.’

Full story, 6th December 2013


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


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.”

Full story

The Independent, 21st October 2013


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


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.”

Full story

Crown Prosecution Service, 22nd July 2013