Middle-class criminals cost millions in taxes – Daily Telegraph

Posted February 25th, 2008 in news, special report, tax evasion, VAT by sally

“How many of us pay for work in cash, knowing we’ll get a cheaper deal – and that the worker won’t be paying VAT? David Harrison reports on a white-collar crime that costs the Treasury millions.”

Full story

Daily Telegraph, 24th February 2008

Source: www.telegraph.co.uk

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners – Times Law Report

Posted January 25th, 2008 in EC law, law reports, retrospectivity, time limits, VAT by sally

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners
Conde Nast Publications Ltd v Same

House of Lords

“There was a breach of European Union law in the absence of a transitional period when the legislature introduced a retrospective time limit within which those liable to value-added tax could make a claim for overpaid input tax.”

The Times, 25th January 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.
 

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners – WLR Daily

Posted January 24th, 2008 in EC law, law reports, retrospectivity, time limits, VAT by sally

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2; [2008] WLR (D) 5

“The absence of a transitional period when the legislature introduced a retrospective time limit within which value added taxpayers could make a claim for overpaid input tax amounted to a breach of European Community law. Therefore the time limit had to be disapplied in respect of those who had accrued rights when the retrospective time limit was introduced, and in all the circumstances it was for the legislature and not the court to introduce an adequate transitional period.”

WLR Daily, 23rd January 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 facing £1bn loss after losing landmark tax case – The Times

Posted January 23rd, 2008 in news, VAT by sally

“Revenue & Customs is facing a £1 billion loss after losing a landmark legal battle on VAT refunds brought by Condé Nast, the publisher of Vogue and Vanity Fair.”

Full story

The Times, 23rd January 2008

Source: www.timesonline.co.uk

Practice Direction (Value Added Tax on Disbursements: Amendment to Practice Direction (Criminal Proceedings: Costs)) – WLR Daily

Posted December 4th, 2007 in costs, criminal procedure, practice directions, VAT by sally

Practice Direction (Value Added Tax on Disbursements: Amendment to Practice Direction (Criminal Proceedings: Costs))

“The text of a new Pt XIV.6 of the Practice Direction (Criminal Proceedings: Costs) [2004] 1 WLR 2657, which was to be substituted for the existing Pt XIV.6, was set out. The amendment was to take effect on 3 December 2007.”

WLR Daily, 3rd December 2007

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. 

Loyalty Management UK Ltd v Revenue and Customs Commissioners – Times Law Reports

Posted October 11th, 2007 in law reports, VAT by sally

Loyalty points operator is entitled to VAT credit

Loyalty Management UK Ltd v Revenue and Customs Commissioners

Court of Appeal

“The supply of goods or services made by the dealer or redeemer of consumer loyalty points to the collector or customer was, for the purpose of value-added tax, the supply of goods or services by the dealer to the operator of the scheme, who was therefore entitled to tax credits from the Revenue in respect of that supply or service.”

The Times, 10th October 2007

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.

Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928 – WLR Daily

Posted October 9th, 2007 in law reports, VAT by sally

Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928

The supply of goods or services by a retailer when redeeming loyalty points collected by a customer under the Nectar Loyalty Scheme was, for VAT purposes, a supply of “redemption services” to the scheme operator, as well as of goods and services to the customer, and the scheme operator was therefore entitled to input tax credit on its payments, by way of a “service charge”, to the retailer.”

WLR Daily, 9th October 2007

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 (Teleos plc and Others) v Commissioners of Customs and Excise – Times Law Reports

Posted October 5th, 2007 in EC law, law reports, VAT by sally

VAT relief only if goods physically move out of member state

Regina (Teleos plc and Others) v Commissioners of Customs and Excise

“A supply of goods qualified as an intra-Community supply of goods that in principle was exempt from value-added tax only if the goods physically moved from the EC member state of dispatch to the destination state.”

The Times, 5th October 2007

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.

R (Teleos and others) v Customs and Excise Commissioners – WLR Daily

Posted October 2nd, 2007 in EC law, law reports, VAT by sally

R (Teleos and others) v Customs and Excise Commissioners

There could only be an intra-Community acquisition and supply of goods if the goods actually left the territory of the Member State of supply, but where the goods were fraudulently retained in that State, the supplier could not be made liable for VAT if he was unaware of the fraud and had taken all reasonable steps to ensure that he was not participating in tax evasion.”

WLR Daily, 1st October 2007

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.

Government to review casino gaming duty – Reuters

Posted September 11th, 2007 in gambling, news, VAT by sally

“The government said on Monday it was reviewing taxes paid on player-to-player games in casinos, such as poker, where gamblers’ so-called participation fees are subject to VAT but not gaming duty.”

Full story

Reuters, 10th September 2007

Source: www.reuters.com

Chaudhry v Revenue and Customs Commissioners – Times Law Reports

Posted August 2nd, 2007 in law reports, VAT by sally

Late appeal is no defence to failing to give VAT security

Chaudhry v Revenue and Customs Commissioners

Queen’s Bench Division

“The lodging of a late appeal to a value-added tax tribunal provided no defence to a charge of continuing to supply goods or services after receipt from the Revenue and Customs of a notice requiring payment of a security.”

The Times, 2nd August 2007

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

Revenue wins victory against VAT ‘abuse’ – The Times

Posted July 18th, 2007 in news, VAT by sally

“Revenue and Customs scored a victory in its ongoing fight against tax dodgers today when a UK court ratified a European court ruling outlawing certain types of deliberate VAT abuse.”

Full story

The Times, 17th July 2007

Source: www.timesonline.co.uk

Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others – Times Law Reports

Posted July 5th, 2007 in law reports, VAT by sally

Taxpayer not entitled to reduce VAT

Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others

Court of Appeal

“Where the Commissioners for Revenue and Custome had made a value-added tax assessment and the time limit for making any further assessment had passed before they became aware that further input tax was deductible, the taxpayer was not entitled to reduce the amount of VAT stated due in the assessment to take account of output tax which had not yet been taken into account and which arose from the same transaction.”

The Times, 5th July 2007

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

Hutchison 3G UK Ltd. and Others v. Commissioners of Revenue and Customs – Times Law Reports

Posted July 3rd, 2007 in law reports, VAT by sally

Licence auction not in VAT system

Hutchison 3G UK Ltd and Others v Commissioners of Revenue and Customs Case C-369/04

Court of Justice of the European Communities

“The public auction by a government agency of third-generation universal mobile telecommunications system licences was not an economic activity and therefore did not come within the value-added tax system.”

The Times, 3rd July 2007

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 June 29th, 2007 in law reports, VAT by sally

Overpaid VAT claim passed on

Midlands Co-operative Society Ltd v Revenue and Customs Commissioners

Chancery Division

“A taxable person entitled to the benefit of an overpayment claim of value-added tax was entitled to pass the benefit of that claim to another.”

The Times, 29th June 2007

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.

Investment trusts win £300m VAT case – The Times

Posted June 29th, 2007 in news, VAT by sally

“Investment trusts are set for a windfall as European court rules HMRC has been unfairly charging VAT on management fees.”

Full story

The Times, 28th June 2007

Source: www.timesonline.co.uk

Midlands Co-operative Society Ltd. v. Revenue and Customs Commissioners – WLR Daily

Posted June 21st, 2007 in law reports, VAT by sally

Midlands Co-operative Society Ltd. v. Revenue and Customs Commissioners [2007] EWHC 1432 (Ch) 

“The Value Added Tax Act 1994 and its associated Regulations allowed the benefit of a claim under s 80 of the Act for overpaid output tax to be assigned.”

WLR Daily, 19th June 2007

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 to take more litigious line over tax cases – The Times

Posted June 11th, 2007 in corporation tax, income tax, news, VAT by sally

“Revenue & Customs has officially declared war on tax cheats, telling individuals and businesses hoping for negotiated settlements that it would rather see them in court.”

Full story

The Times, 11th June 2007

Source: www.timesonline.co.uk

Law Lords slam crime agency for freezing UMBS payments – The Independent

Posted May 29th, 2007 in fraud, news, proceeds of crime, VAT by sally

“The Serious Organised Crime Agency (Soca), the UK equivalent of the FBI, has been strongly criticised by Law Lords [sic] in the Court of Appeal for its “unlawful” action in freezing payments to a company that the organisation believed may have been involved in a VAT fraud.”

Full story

The Independent, 27th May 2007

Source: www.independent.co.uk