JD Wetherspoon plc v Revenue and Customs Commissioners – WLR Daily

Posted March 9th, 2009 in law reports, VAT by sally

JD Wetherspoon plc v Revenue and Customs Commissioners (Case C-302/07); [2009] WLR(D) 84

“Traders who priced individual goods on a VAT-inclusive basis were not entitled to claim the same right to round down VAT for each transaction that was granted to traders who priced goods exclusive of VAT and added VAT at the moment of invoicing.”

WLR Daily, 6th March 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.

Marks & Spencer tastes victory in tax tussle over teacake – The Times

Posted February 5th, 2009 in food, news, VAT by sally

“A storm over a teacake is finally over after Marks & Spencer yesterday won a 13-year legal battle about whether its popular chocolate-covered treats should be deemed a cake or a biscuit.”

Full story

The Times, 5th February 2009

Source: www.timesonline.co.uk

VAT – The Bar Council

Posted January 27th, 2009 in fees, legal profession, news, VAT by sally

“Letter received from the Legal Services Commission regarding VAT on Advocates’ Graduated Fee Scheme and Solicitor Standard Fee Claims.”

Full letter

The Bar Council, 27th January 2009

Source: www.barcouncil.org.uk

Office of Fair Trading ticking-off over VAT cuts surprises retailers – The Times

Posted December 10th, 2008 in competition, news, VAT by sally

“As cartels go, it does not seem the sort to keep competition lawyers awake at night.”

Full story

The Times, 10th December 2008

Source: www.timesonline.co.uk

Setback for small businesses under new VAT dispute rules – The Times

Posted December 9th, 2008 in costs, news, VAT by sally

“Small businesses already struggling because of the economic downturn are facing a further setback under new rules that will prevent them from recovering their costs in VAT disputes with the taxman.”

Full story

The Times, 8th December 2008

Source: www.timesonline.co.uk

Canterbury Hockey Club and Another v Revenue and Customs Commissioners Case C-253/07 – Times Law Reports

Posted November 4th, 2008 in EC law, fees, law reports, sport, VAT by sally

Canterbury Hockey Club and Another v Revenue and Customs Commissioners Case C-253/07

Court of Justice of the European Communities

“Judgment October 16, 2008 Affiliation fees paid by sports clubs to an umbrella organisation in return for services supplied by the organisation were exempt from value-added tax if certain conditions were satisfied.”

The Times, 4th November 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Procter and Gamble UK v Revenue and Customs Commissioners – Times Law Reports

Posted July 18th, 2008 in food, law reports, VAT by sally

Procter and Gamble UK v Revenue and Customs Commissioners

Chancery Division

“Regular Pringles were zero-rated for VAT because they were not potato products.”

The Times, 18th July 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21days from the date of publication.

Procter & Gamble UK v Revenue and Customs Commissioners – WLR Daily

Posted July 8th, 2008 in food, law reports, VAT by sally

Procter & Gamble UK v Revenue and Customs Commissioners [2008] EWHC 1558 (Ch); [2008] WLR (D) 226

“The savoury snack, Regular Pringles, were not products ‘made from the potato, or from potato flour, or from potato starch’ so as to fall within excepted item 5 of Group 1 of Sch 8 to the Value Added Tax Act 1994.”

WLR Daily, 7th July 2008

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.

Fans of Pringles lick lips over court ruling – Reuters

Posted July 4th, 2008 in food, news, VAT by sally

“Fans of Pringles are savouring a court ruling that the snack is not a potato crisp.”

Full story

Reuters, 4th July 2008

Source: www.reuters.com

Barrister jailed for £17.5m aircraft scam – The Times

Posted July 1st, 2008 in barristers, fraud, news, sentencing, VAT by sally

“A barrister was jailed for five years today after an ‘audacious’ bid to pocket £17.5 million in VAT through the sale of four imaginary Boeing 747 engines.”

Full story

The Times, 1st July 2008

Source: www.timesonline.co.uk

HM Revenue sued over pension scheme tax – The Times

Posted May 13th, 2008 in fees, news, VAT by sally

“The National Association of Pension Funds (NAPF) has teamed up with a private pension scheme that manages the retirement savings of Ford, Jaguar and Land Rover workers to bring a £300 million legal challenge against the Government’s policy of charging VAT on investment management fees. ”

Full story

The Times, 12th May 2008

Source: www.timesonline.co.uk

Birkdale School v Revenue and Customs Commissioners – Times Law Reports

Posted April 23rd, 2008 in education, fees, law reports, VAT by sally

Birkdale School v Revenue and Customs Commissioners

Chancery Division

“Value-added tax was not payable by independent schools on charges made to parents for optional participation in fee refund arrangements; there was a single supply of educational services to parents when they participated in such schemes.”

The Times, 23rd April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners – Times Law Reports

Posted April 22nd, 2008 in assignment, law reports, VAT by sally

Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners

Court of Appeal

“A taxable person was entitled to assign to another any benefit of repayment he enjoyed from the overpayment of value-added tax.”

The Times, 22nd April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online fro 21 days from the date of publication.

Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioner – WLR Daily

Posted April 18th, 2008 in law reports, VAT by sally

Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioners [2008] UKHL 23; [2008] WLR (D) 111

“For the purposes of para 3A(7) of Sch 10 to the Value Added Tax Act 1994 a party was “in occupation” of land if it had the right to occupy the land as if it were the owner and to exclude any other person from enjoyment of such a right.”

WLR Daily, 17th April 2008

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.

Newnham College v Revenue and Customs Commissioners – Times Law Reports

Posted April 17th, 2008 in law reports, VAT by sally

Newnham College v Revenue and Customs Commissioners

House of Lords

” A scheme by which Newnham College, Cambridge, set up a company, which it owned and controlled, to which it leased its newly constructed library for the company to operate, was effective as a device to enable the college to recover the input tax attributable to the cost of building the library pursuant to paragraph 2 of Schedule 10 to the Value Added Tax Act 1994.”

The Times, 17th April 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

M&S takes biscuit: teacakes cost Treasury £3.5m – The Independent

Posted April 11th, 2008 in news, VAT by sally

“The humble chocolate teacake cost the Treasury £3.5 million today. That’s the price of a VAT mistake which classified Marks & Spencer teacakes as chocolate biscuits.”

Full story

The Independent, 10th April 2008

Source: www.independent.co.uk

ECJ tax ruling threatens London stock markets – The Times

Posted March 17th, 2008 in EC law, financial regulation, news, VAT by sally

“London’s position as a leading capital markets centre is under threat following a European court ruling that will increase the cost of raising money on the London Stock Exchange.”

Full story

The Times, 14th March 2008

Source: www.timesonline.co.uk

Revenue and Customs Comrs v Total Network SL – WLR Daily

Posted March 13th, 2008 in conspiracy, fraud, law reports, VAT by sally

Revenue and Customs Comrs v Total Network SL [2008] UKHL 19; WLR (D) 80

“No intention that the Revenue and Customs Commissioners should be barred from recovering damages for conspiracy in the form of a carousel fraud was to be attributed to the legislature in the enactment of the scheme in the Value Added Tax Act 1994. Criminal conduct could constitute unlawful means and be actionable as conspiracy whether or not it would be separately actionable if committed by an individual.”

WLR Daily, 12th March 2008

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.

Revenue and Customs Commissioners v Total Network SL – Times Law Reports

Posted March 13th, 2008 in conspiracy, fraud, law reports, VAT by sally

Revenue and Customs Commissioners v Total Network SL

House of Lords

“Nothing in the Value Added Tax 1994 prevented the Revenue and Customs Commissioners from recovering damages for conspiracy against a participant in a carousel fraud; criminal conduct was actionable as conspiracy whether or not it would be actionable as a separate tort if committed by an individual.”

The Times, 13th March 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Birkdale School, Sheffield v Revenue and Customs Commissioners – WLR Daily

Posted March 6th, 2008 in education, fees, law reports, VAT by sally

Birkdale School, Sheffield v Revenue and Customs Commissioners [2008] EWHC 409 (Ch); WLR (D) 74

“Value added tax was not payable by independent schools on charges made to parents for participation in optional fees refund arrangements. There was a single supply of educational services to parents when they participated in such schemes.”

WLR Daily, 5th March 2008

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.