Category: VAT

Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another – WLR Daily

Posted November 2nd, 2012 in amendments, appeals, constitutional law, judicial review, law reports, taxation, tribunals, VAT by sally

Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another [2012] EWCA Civ 1401; [2012] WLR (D) 303

“A taxpayer was entitled to appeal from the First-tier Tribunal to the Upper Tribunal against a decision that it would not suffer hardship if required to pay assessed value added tax before an appeal against the assessment could be heard. The right of appeal against hardship decisions had not been abolished by section 84(3C) of the Value Added Tax Act 1994 as the insertion of section 84(3C) by paragraph 221(5) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 was ultra vires section 124 of the Finance Act 2008.”

WLR Daily, 31st October 2012

Source: www.iclr.co.uk

No removal of right of appeal without clear and express wording – UK Human Rights Blog

Posted November 2nd, 2012 in amendments, appeals, constitutional law, judicial review, news, taxation, tribunals, VAT by sally

“Tax litigation is not the most obvious hunting ground for human rights points but if claimants feel sufficiently pinched by what they perceive as unfair rules, there is nothing to stop them appealing to the courts’ scrutiny of the lawfulness of those rules.”

Full story

UK Human Rights Blog, 1st November 2012

Source: www.ukhumanrightsblog.com

Subway loses legal challenge over VAT on hot food – The Lawyer

Posted October 11th, 2012 in appeals, food, news, taxation, VAT by sally

“Mr Justice Arnold has thrown out an appeal bid by a franchisee of sandwich chain Subway to challenge HM Revenue & Customs’ VAT policy on hot food.”

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The Lawyer, 11th October 2012

Source: www.thelawyer.com

Service charges can form part of rent for VAT purposes where transactions “closely linked” – OUT-LAW.com

Posted September 28th, 2012 in news, rent, service charges, VAT by tracey

“Charges for cleaning and maintenance in respect of a commercial property lease may be treated as part of the rental of that property, and therefore exempt from value added tax (VAT), where the two charges are ‘closely linked’, the European Court of Justice (ECJ) has ruled.”

Full story

OUT-LAW.com, 27th September 2012

Source: www.out-law.com

Type of interest due on overpaid tax is at discretion of national governments, ECJ says – OUT-LAW.com

Posted July 20th, 2012 in EC law, interest, news, repayment, VAT by tracey

“It is for European member states to determine how interest should be calculated on repayments of overpaid tax, the European Court of Justice (ECJ) has ruled.”

Full  story

OUT-LAW.com, 19th July 2012

Source: www.out-law.com

Carousel fraud ringleader jailed for 17 years over reselling nonexistent mobiles – The Guardian

Posted July 9th, 2012 in fraud, news, sentencing, VAT by sally

“Fifteen people have been convicted of trying to steal £176m from the public purse in one of the largest and most complex mobile phone tax frauds yet uncovered.”

Full story

The Guardian, 8th July 2012

Source: www.guardian.co.uk

Channel Islands VAT loophole closed to CD and DVD retailers – The Guardian

Posted March 16th, 2012 in electronic commerce, Guernsey, Jersey, news, VAT by tracey

“Some of UK’s most popular online retailers will be forced to stop selling VAT-free CDs and DVDs after high court ruling.”

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The Guardian, 15th March 2012

Source: www.guardian.co.uk

Channel Islands challenge VAT plan – The Independent

Posted March 13th, 2012 in news, tax avoidance, VAT by sally

“The Channel Islands are urgently challenging the legality of proposals they fear could ‘devastate’ a thriving internet trade in VAT-exempt goods, including CDs and DVDs.”

Full story

The Independent, 13th March 2012

Source: www.independent.co.uk

Regina v Ahmad and another – WLR Daily

Posted March 8th, 2012 in appeals, confiscation, fraud, law reports, VAT by sally

Regina v Ahmad and another [2012] EWCA Crim 391; [2012] WLR (D) 62

“Sums banked as the result of the sale or purported sale of goods by a buffer company in the course of a carousel fraud generating false claims for the repayment of VAT were not property obtained ‘in connection with [the] commission’ of the offence within section 71(4) of the Criminal Justice Act 1988.”

WLR Daily, 2nd March 2012

Source: www.iclr.co.uk

Four jailed for alcohol-smuggling VAT and tax fraud – The Guardian

Posted February 13th, 2012 in customs and excise, fraud, news, sentencing, VAT by sally

“Four members of a criminal gang have been jailed for their roles in one of the biggest alcohol-smuggling frauds ever uncovered in Britain.”

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The Guardian, 10th February 2012

Source: www.guardian.co.uk

Charities and universities to benefit from VAT exemption for shared services – OUT-LAW.com

Posted December 7th, 2011 in bills, charities, EC law, news, universities, VAT by sally

“The Government will implement EU proposals that will allow charities and universities to share services without charging each other VAT, according to proposals published in today’s Finance Bill 2012.”

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OUT-LAW.com, 6th December 2011

Source: www.out-law.com

Draft tax legislation gives greater predictability and clarity – HM Treasury

Posted December 6th, 2011 in air passenger duty, consultations, corporation tax, foreign companies, legislation, news, taxation, VAT by sally

“Following Budget 2011, the Government has today published responses to a number of tax policy consultations, alongside draft clauses for legislation to be included in Finance Bill 2012.”

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HM Treasury, 6th December 2011

Source: www.hm-treasury.gov.uk

Former South Yorkshire PC jailed for £300m tax fiddle – BBC News

Posted November 11th, 2011 in fraud, news, sentencing, VAT by tracey

“An ex-policeman who went from ‘rags to riches’ in weeks by trying to fleece the taxman in a £300m fraud has been jailed for 10 years.”

Full story

BBC News, 11th November 2011

Source: www.bbc.co.uk

Lucozade is a drink not a ‘functional food’ court rules – Daily Telegraph

Posted November 11th, 2011 in food, news, VAT by tracey

“The energy drink Lucozade has lost a bizarre legal attempt to prove it is a ‘functional food’ rather than a ‘beverage’, in a ruling which means it will still be eligible for VAT.”

Full story

Daily Telegraph, 11th November 2011

Source: www.telegraph.co.uk

Taxman wins £100m on slot machine VAT ruling – The Guardian

Posted November 11th, 2011 in EC law, gambling, news, VAT by tracey

“Revenue & Customs could claw back more than £100m after European court ruling on VAT for slot machines and bingo games.”

Full story

The Guardian, 10th November 2011

Source: www.guardian.co.uk

Channel Islands VAT loophole to close from April – OUT-LAW.com

Posted November 10th, 2011 in news, tax avoidance, VAT by sally

“A tax loophole which allows retailers to avoid VAT charges by bringing low-value goods into the UK via the Channel Islands is to end from 1 April 2012, the Government has announced.”

Full story

OUT-LAW.com, 10th November 2011

Source: www.out-law.com

Mirrlees Review recommends “radical” tax reform – OUT-LAW.com

Posted September 15th, 2011 in income tax, national insurance, news, reports, stamp duty, taxation, VAT by tracey

“Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”

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OUT-LAW.com, 14th September 2011

Source: www.out-law.com

Regina v Redmond – WLR Daily

Posted May 26th, 2011 in appeals, customs and excise, law reports, VAT by sally

Regina v Redmond [2011] EWCA Crim 203; [2011] WLR (D) 174

“Although a defendant, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable on cigarettes, was not liable to pay the duty if he was not holding the cigarettes at the excise duty point and had not caused them to reach it, he was liable to pay VAT on the consignment. That was therefore a liability which he had evaded ‘as a result of or in connection with’ the criminal conduct of which he was convicted, and amounted to a “benefit” within the meaning of section 75(6) of the Proceeds of Crime Act 2002.”

WLR Daily, 24th May 2011

Source: www.iclr.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.

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket – WLR Daily

Posted March 25th, 2011 in EC law, guarantees, law reports, VAT by sally

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

Posted March 17th, 2011 in EC law, food, law reports, sale of goods, VAT by sally

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.