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.”

Full story

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.

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD – WLR Daily

Posted March 10th, 2011 in EC law, law reports, VAT by sally

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD (Case C 203-10); [2011] WLR (D) 75

“The margin scheme which could be applied pursuant to article 314 of Council Directive 2006/112/EC to second hand goods, works of art, collectors items or antiques was not applicable to supplies of goods such as spare parts for motor vehicles, which the taxable dealer himself imported into the European Union under the normal value added tax scheme. Articles 320(1) and (2) of the Directive precluded a national provision which provided for the deferral, until the subsequent supply under the normal value added tax scheme, of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art, collectors’ items or antiques. Article 314, the first subparagraph of article 320(1) and article 320(2) of the Directive were directly effective.”

WLR Daily, 9th March 2011

Source: www.lawreports.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.

Standard Rate VAT Increase – The Bar Council

Posted December 13th, 2010 in news, VAT by sally

“On 4th January 2011 the standard rate of VAT will increase to 20%. This guide sets out key points of law which barristers and their clerks will need to be aware. It also responds to typical questions which the Bar Council has been asked, in order to show how the change will affect the administration of a barrister’s practice.”

The guide is available here (Word)

The Bar Council, 10th December 2010

Source: www.barcouncil.org.uk

ECJ says VAT should not be due on music industry samples – OUT-LAW.com

Posted October 4th, 2010 in news, VAT by sally

“UK VAT rules will have to change after the Court of Justice of the European Union (ECJ) ruled this week that record companies should not owe the tax on free albums sent to journalists, DJs and promoters.”

Full story

OUT-LAW.com, 4th October 2010

Source: www.out-law.com

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same – WLR Daily

Posted May 17th, 2010 in appeals, fraud, law reports, tax evasion, VAT by sally

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same [2010] EWCA Civ 517; [2010] WLR (D) 124

“Where a trader had means of knowing that by his purchase he was participating in a transaction connected with fraudulent evasion of VAT he lost his right to deduct input tax but only when he knew or should have known that the transaction was connected to fraud. To lose his entitlement it was not sufficient that the taxpayer knew or should have known that it was more likely than not that his purchase was connected to fraud.”

WLR Daily, 14th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily

Posted May 13th, 2010 in appeals, confiscation, customs and excise, law reports, VAT by sally

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham [2010] EWCA Crim 978; [2010] WLR (D) 120

“For the purposes of tobacco smuggling cases there was unlikely to be any incompatibility between the rules which made those liable under the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 or the Tobacco Products Regulations 2001 to pay duty and those made liable by Council Directive 92/12/EEC.”

WLR Daily, 12th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Megtian Ltd (in administration) v Revenue and Customs Commissioners – WLR Daily

Posted January 20th, 2010 in fraud, law reports, tax evasion, VAT by sally

Megtian Ltd (in administration) v Revenue and Customs Commissioners [2010] EWHC 18 (Ch); [2010] WLR (D) 3

“The phrase ‘knew or ought to have known’ when applied for the purpose of identifying the state of a mind of a person who had participated in a transaction which was in fact connected with a fraud encompassed two different states of mind. A person who knew that a transaction was connected with fraudulent tax evasion was a participant in that fraud and had a dishonest state of mind; by contrast, a person who merely ought to have known of the relevant connection was not dishonest, but had a state of mind broadly equivalent to negligence.”

WLR Daily, 19th January 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Oxfam v Revenue and Customs Commissioners – WLR Daily

Posted December 2nd, 2009 in jurisdiction, law reports, tribunals, VAT by sally

Oxfam v Revenue and Customs Commissioners [2009] EWHC 3078 (Ch); [2009] WLR (D) 348

“The VAT & Duties Tribunal had jurisdiction under s 83(1)(c) of the Value Added Tax Act 1994 to determine an appeal concerning recovery of input value added tax where the claim was based upon public law principles and the doctrine of legitimate expectation.”

WLR Daily, 1st December 2009

Source: www.lawreports.co.uk

 Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Matalan Retail Ltd v Revenue and Customs Commissioners – WLR Daily

Posted August 11th, 2009 in abuse of process, customs and excise, law reports, VAT by sally

Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 (Ch); [2009] WLR (D) 283

“Where a classification for duty purposes had been allocated to imported swimwear but was then revised and corrected, the VAT & Duties Tribunal and Revenue and Customs were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original classification.”

WLR Daily, 10th August 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

No VAT charged for carbon trades as Government widens anti-carousel fraud battle – OUT-LAW.com

Posted August 3rd, 2009 in carbon dioxide emissions, EC law, emissions trading, fraud, news, VAT by sally

“Criminals have been using EU green schemes to commit VAT carousel fraud, the Government has said. It has put an end to the charging of VAT when carbon emissions are traded to stop the activity, it said.”

Full story

OUT-LAW.com, 3rd August 2009

Source: www.out-law.com

InsuranceWide.com Services Ltd v Commissioners of Revenue and Customs; Commissioners of Revenue and Customs v Trader Media Group Ltd – Times Law Reports

Posted June 5th, 2009 in EC law, insurance, law reports, VAT by sally

InsuranceWide.com Services Ltd v Commissioners of Revenue and Customs; Commissioners of Revenue and Customs v Trader Media Group Ltd

Chancery Division

“Companies offering introductory services to channel would-be customers to insurers by electronic means and who received a commission in the event of a contract of insurance being concluded were insurance brokers or insurance agents falling within the exemption from value-added tax.”

Times Law Reports, 5th June 2009

Source: www.timesonline.co.uk

Pringles too much like potato crisps to escape VAT, appeal court rules – The Times

Posted May 21st, 2009 in food, news, VAT by sally

“The taxman took a multimillion-pound bite out of Pringles today after winning a VAT legal battle.”

Full story

The Times, 20th May 2009

Source: www.timesonline.co.uk

InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd – WLR Daily

Posted May 19th, 2009 in EC law, insurance, law reports, VAT by sally

InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd [2009] EWHC 999 (Ch); [2009] WLR (D) 156

“Companies which offered introductory services, in order to channel would-be customers to insurers by electronic means, and which received a commission in the event of a contract of insurance being concluded were insurance brokers or insurance agents falling within the exemption from VAT provided for by Group 2 in Sch 9 to the Value Added Tax Act 1994, which implemented art 13B(a) of Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes.”

WLR Daily, 18th May 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Mayfair nightclub Annabel’s fined over tips system – The Times

Posted May 8th, 2009 in news, remuneration, VAT by sally

“A prestigious Mayfair nightclub lost a court battle with the taxman yesterday over a tips system that benefited customers and staff.”

Full story

The Times, 8th May 2009

Source: www.timesonline.co.uk

Regina (TNT Post UK Ltd) v Revenue and Customs Commissioners (Royal Mail Group Ltd, interested party) Case C-357/07 – Times Law Reports

Posted April 27th, 2009 in law reports, postal service, VAT by sally

Regina (TNT Post UK Ltd) v Revenue and Customs Commissioners (Royal Mail Group Ltd, interested party)
Case C-357/07

Court of Justice of the European Communities

“The Royal Mail was exempt from value-added tax as a supplier of public postal services, except for supplies of goods or services whose terms had been individually negotiated.”

The Times, 27th April 2009

Source: www.timesonline.co.uk

Company may be left with VAT bill for unsold cars – OUT-LAW.com

Posted April 17th, 2009 in news, VAT by sally

“A court ruling has thrown into doubt a company’s right to reclaim VAT relating to goods that it later repossessed. The ruling could undermine the usefulness of businesses retaining the right to repossess goods they supply to other businesses.”

Full story

OUT-LAW.com, 16th April 2009

Source: www.out-law.com