News
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Recent First Tier Tax Tribunal VAT Decisions
First Talk Mobile Ltd First Talk Ltd v Revenue & Customs [2011] UKFTT 423 (TC)
CASE MANAGEMENT – application for joinder – substantial identity of evidence in two appeals – application allowed. ...read more
Recent VAT decisions of the First Tier Tax Tribunal
Enviroengineering Ltd v Revenue & Customs [2011] UKFTT 366 (TC)
Application by HMRC to strike out appeal – correction to VAT returns for 04/00, 07/00 & 10/00 – whether appeal has reasonable prospects of succeeding – no – application allowed. ...read more
Recent VAT decisions of the First Tier Tax Tribunal
North Cooling Limited v Revenue & Customs (Rev 1) [2011] UKFTT 305 (TC)
Default surcharge - VATA 1994 S59 and S71 – whether Christmas and New Year closure of business and family bereavement amounted to a reasonable excuse – appeal dismissed. ...read more
Recent First Tier Tax Tribunal cases
Cudworth of Norden v Revenue & Customs [2011] UKFTT 312 (TC)
Zero-rating – sale in Germany of clothing produced in the UK – whether sales to the purchasers should be zero-rated – sales to the purchasers in fact outside the scope of UK VAT – appeal dismissed. ...read more
Recent First Tier Tax Tribunal decisions on VAT
Network Euro Ltd (in liquidation) v Revenue & Customs [2011] UKFTT 255
MTIC fraud- connection to fraud admitted - whether appellant had knowledge or means of knowledge - yes to both - appeal dismissed. ...read more
First Tier Tax Tribunal Decisions - UKFTT 237 to 254
Leonards Solicitors Ltd v Revenue & Customs [2011] UKFTT 240 (TC)
Default surcharge - VATA 1994 s59 and s71 – whether there was a reasonable excuse – delay in making payment by employed cashier – appeal dismissed. ...read more
First Tier Tax Tribunal decisions UKFTT 201 - UKFTT 236
Alan Rue (formerly trading as "Hermitage Clean Care") v Revenue & Customs [2011] UKFTT 205 (TC)
Appeals – preliminary hearing – whether an appealable matter exists – some uncertainty caused by an HMRC letter confirming a current liability for old pre-bankruptcy VAT debts – HMRC confirming at the hearing that no liability exists – appeal in relation to that matter struck out subject to HMRC providing written confirmation – other complaints of the Appellant found to relate to matters between 10 and 20 years old leading up to his bankruptcy, where no specific appealable decision identified – held no appealable decision and in any event permission to appeal out of time would not be given in the circumstances – remainder of appeal struck out. ...read more
Recent First Tier Tax Tribunal Decisions UKFTT B1, 156 to 200
Cell Trading (UK) LTD v Revenue And Customs [2011] UKFTT B1 (TC)
Input tax – repayment of input tax refused – MTIC fraud – actual and imputed knowledge of appellant – appeal dismissed. ...read more
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