News

return to headline page

27 May 2011 - Recent First Tier Tax Tribunal decisions on VAT

09 May 2011 - First Tier Tax Tribunal Decisions - UKFTT 237 to 254

21 Apr 2011 - First Tier Tax Tribunal decisions UKFTT 201 - UKFTT 236

11 Apr 2011 - Recent First Tier Tax Tribunal Decisions UKFTT B1, 156 to 200

04 Apr 2011 - Recent Revenue & Customs Briefs, Information Sheets, etc.

30 Mar 2011 - Upper Tier Tax Tribunal decision in Queenspice Ltd

18 Mar 2011 - HMRC update Notices 705 and 705A on personal export of motor vehicles for removal from EU

Recent First Tier Tax Tribunal Decisions UKFTT B1, 156 to 200

posted 11 Apr 2011
category: First Tier Tax Tribunal

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.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC00936.html

Mynt Ltd v Revenue & Customs [2011] UKFTT 162 (TC)

Input tax - MTIC fraud - whether appellant knew or should have known - yes - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01031.html

Kaizen Search Ltd v Revenue & Customs [2011] UKFTT 168 (TC)

Default surcharge – whether reasonable excuse – no – proportionality considered – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01037.html

Codicote Quarry Ltd v Revenue & Customs [2011] UKFTT 171 (TC)

Penalty – late payment – default surcharge – reasonable excuse – proportionality – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01040.html

Auko Ltd v Revenue & Customs [2011] UKFTT 176 (TC)

Penalty - – late payment – internet transfer - default surcharge – reasonable excuse – proportionality – appeal dismissed

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01045.html

A1 Construction (Derby) Ltd v Revenue & Customs [2011] UKFTT 178 (TC)

Assessment to input tax claimed in relation to supplies – whether invoices supplied by appellant could be relied upon – whether invoices supplied by appellant satisfy VAT Regulations 1995 Reg 14 – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01047.html

Khan Tandoori 11 & Khan Tandoori (NW) Ltd v Revenue & Customs [2011] UKFTT 189 (TC)

Appeal against compulsory VAT registration – appeal against assessments arising from VAT registration - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01058.html

Wheeled Sports 4 Hereford Ltd v Revenue & Customs [2011] UKFTT 190 (TC)

Zero-rating – construction of skate park by registered charity – is the skate park a building – no – group 5 schedule 8 VAT Act 1994 – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01059.html

Rosanna Jayne Gordon v Revenue & Customs [2011] UKFTT 191 (TC)

Best judgment – assessment raised in 2000 – records no longer available – did Commissioners’ delay in enforcement avail Appellant – no – was assessment raised to best judgment – yes – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01060.html

Stephen Simmons (t/a SJS Motors) v Revenue & Customs [2011] UKFTT 192 (TC)

Penalty – duty to register – late registration – penalty – change in legal identity - reasonable excuse – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01061.html

Reed Employment Ltd v Revenue & Customs [2011] UKFTT 200 (TC)

Consideration – whether supplies by an employment bureau in respect of temporary workers were of introductory services or supplies of staff – consideration for such supplies - jurisdiction of tribunal to determine nature of a claim and whether a later demand was an amendment of an earlier claim – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01069.html