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return to headline pageRecent 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.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01173.html
Irene Jean Middleton t/a Freshfields v Revenue & Customs [2011] UKFTT 316 (TC)
Registration – effective date – application to change – whether reasonable to refuse application for earlier date – whether genuine misunderstanding or error in choosing original registration date – no – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01177.html
Mr David Sherratt and Mrs Elizabeth Sherratt v Revenue & Customs [2011] UKFTT 320 (TC)
DIY Builders – refund of VAT – prohibition on separate disposal in planning permission – construction single farmhouse adjacent to farm buildings –whether “separate use or disposal” prohibited- yes- appeal dismissed – VATA 1994 s35 and Sch 8.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01180.html
Greystone International Ltd v Revenue & Customs [2011] UKFTT 321 (TC)
Input tax – MTIC fraud – input tax – whether the purchases by the appellant in the identified deals were “connected with fraudulent evasion of VAT” as per Axel Kittel at para. [61] – held they were – whether the appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction “connected with fraudulent evasion of VAT” – held it was a taxable person who both knew and should have known this – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01181.html
McMullen Holdingss Ltd v Revenue & Customs [2011] UKFTT 327 (TC)
Late registration penalty- whether appellant was in default during the period July 2008 to April 2009 – no – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01187.html