News

Recent VAT decisions of the First Tier Tax Tribunal

posted 18 Jun 2011
category: 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.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01166.html

Active Infotech Ltd v Revenue & Customs [2011] UKFTT 328 (TC)

MTIC - sale of mobile phones and CPUs - appellant’s repayment claims of £5,146,446.38 and £887,118.75 respectively refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -11 purchases and sales and two contra trades – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant failed to attend hearing without good reason –appellant acted unreasonably in failing to attend – costs awarded to respondents - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01188.html

Value Catering Ltd & Ors Revenue & Customs [2011] UKFTT 329 (TC)

Zero-rating – food delivery service/picnic platter service - whether supply of food in the course of catering – Bog considered – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01189.html

Luxottica (UK) Ltd v Revenue & Customs [2011] UKFTT 338 (TC)

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

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01198.html

ADM Glass v Revenue & Customs [2011] UKFTT 339 (TC)

Default surcharge – electronic payment – failure to appreciate that BACS payments take three working days to clear – reasonable excuse – no - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01199.html

Edward George Harrison v Revenue & Customs [2011] UKFTT 345 (TC)

VAT – shooting rights – whether appellant making supply of shooting rights in course or furtherance of a business carried on by him – nature of supplies made by appellant – shoot operated by syndicate of members, not appellant – appellant supplying administration and management services to syndicate – even if appellant making supply of shooting rights, not made in course of a business – predominant concern was pleasure and social enjoyment, not to receive consideration – appeal allowed

COSTS – whether tribunal should exercise discretion under para. 7, Sch. 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 to allow award of costs under Rule 29, Value Added Tax Tribunals Rules 1986 – yes, having regard to date of notice of appeal and delays occasioned by the Respondents – consequence of post-1 April 2009 appeals consolidated with earlier appeals.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01205.html

Mrs Ruth Holmes v Revenue & Customs [2011] UKFTT 347 (TC)

Registration for VAT –whether supplies exempt - definition of “private tuition” – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01207.html

Abdul Noor v Revenue & Customs [2011] UKFTT 349 (TC)

Input tax – whether legitimate expectation to recover pre-registration input tax on supply of services – whether Tribunal has jurisdiction to consider legitimate expectation – Oxfam v HMRC [2010] STC 686 considered –appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01209.html

Paymex Ltd v Revenue & Customs [2011] UKFTT 350 (TC)

Exemption – supplies in connection with establishment and supervision of consumer Individual Voluntary Arrangements (IVAs) – whether exempt supplies of financial services – Principal VAT Directive (2006/112/EC) Art 135(1)(d), and VATA 1994 Sch 9 Grp 5 Item 5 – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01210.html

Corporate Synergy International (in Liquidation) v Revenue & Customs [2011] UKFTT 352 (TC)

Application for permission to appeal out of time – applicant not aware of the decisions sought to be appealed until over a year after they were made – applicant going into liquidation - further delay caused by insufficiency of funds to appeal – further delay caused by the applicant’s director’s reluctance to assist the liquidator in the prosecution of the appeal – hmrc accepting that the applicant had a prima facie case – whether refusal to extend time would cause the applicant measurable loss – yes – whether an extension of time to appeal would cause prejudice to HMRC in terms of the public interest in good administration and legal certainty – yes – whether applicant to blame for the delay – yes, in respect of the last 21 months of the period of delay – balancing exercise undertaken in relation to the tribunal’s exercise of its power to extend time – in the result time not extended and the application refused and the appeal struck out.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01212.html

Flashpoint Technology Ltd v Revenue & Customs [2011] UKFTT 353 (TC)

Input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC trading – admission by Appellant that fraud established and connected to appellant’s transactions – whether appellant knew or had means of knowledge of connection – held appellant knew of fraud – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01213.html

The Bridport and West Dorset Golf Club Ltd v Revenue & Customs [2011] UKFTT 354 (TC)

Exemptions — golf club green fees — members’ club charging green fees to non-members — whether within exemptions — Principal VAT Directive (2006/112/EC) Arts 132 – 134, VATA 1994 Sch 9 Grp 10 Item 3 — domestic legislation failing to implement Directive correctly — supplies exempt — appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01214.html