News

return to headline page

29 Jul 2011 - Recent First Tier Tax Tribunal VAT Decisions

18 Jul 2011 - Recent VAT decisions of the First Tier Tax Tribunal

18 Jun 2011 - Recent VAT decisions of the First Tier Tax Tribunal

10 Jun 2011 - Recent First Tier Tax Tribunal cases

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

Recent VAT decisions of the First Tier Tax Tribunal

posted 18 Jul 2011
category: 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.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01221.html

Mr D P Hyde t/a Pentagon Software v Revenue & Customs [2011] UKFTT 367 (TC)

Appeal – refusal of claim for refund of input tax – thirty day time limit for appeal – late application for extension of time to appeal– section 83G(6) VATA and rule 5(3)(A) of the 2009 Procedure Rules – appeal settled by Appellant’s trustee in bankruptcy - Appellant’s bankruptcy subsequently annulled – Appellant then awaited outcome of other appeals coming before the High Court and based on similar facts– eight year delay – factors to be taken into account by the Tribunal – application not allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01222.html

Black Pearl Entertainments Ltd v Revenue & Customs [2011] UKFTT 368 (TC)

Appeal – application to strike out Notice of Appeal – application for permission to appeal out of time – Appellant not initially advised of time limits – whether initial claim a protective claim – factors to be taken into account by the Tribunal in exercising its discretion to grant extension of time to appeal – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01223.html

Ian Phillips v Revenue & Customs [2011] UKFTT 372 (TC)

DIY Builder’s scheme – Self Build – VATA 1994 s35 – meaning of “separate use” – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01227.html

Mr David Sherratt and Mrs Elizabeth Sherratt v Revenue & Customs [2011] UKFTT 381 (TC)

DIY BUILDERS – refund of VAT – VATA 1994 s35 and Sch 8 – prohibition on separate disposal in planning permission – construction single farmhouse adjacent to farm buildings –whether “separate use or disposal” prohibited- yes - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01236.html

Daytona Surf Ltd v Revenue & Customs [2011] UKFTT 383 (TC)

Input tax disallowed – supplies received from businesses not registered for VAT – supplies not paid within time limit prescribed in VATA 1994 s 26A – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01238.html

CV Staff Services Ltd v Revenue & Customs [2011] UKFTT 384 (TC)

Default surcharges – late returns and payments of tax – payments made within 7 days allowed for electronic payment – payment by BACS causing delay in tax being received by HMRC – whether reasonable excuse – no – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01239.html

Graham Roth t/a Phillips Roth & Company v Revenue & Customs [2011] UKFTT 386 (TC)

Default surcharge – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01241.html

The Honourable Society of Middle Temple v Revenue & Customs [2011] UKFTT 390 (TC)

Supply – a supply of lease of land and a supply of cold water by the landlord – whether a single supply or two separate supplies – two supplies – principle of “fiscal neutrality” – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01245.html

Edgeskill Ltd v Revenue & Customs [2011] UKFTT 393 (TC)

Input tax – HMRC denied input tax claims totalling £15,294,335 in respect of 93 transactions of mobile phones – was there a VAT Loss? – yes – was the loss fraudulent? – yes – were the appellant’s transactions connected with the fraud? – yes - did the appellant know or should have known that its transactions were connected to fraudulent evasion of VAT ? – yes the appellant knew – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01248.html

Neshama Music Ltd v Revenue & Customs [2011] UKFTT 399 (TC)

Default surcharge – reasonable excuse- held no – proportionality issue – adjourned.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01254.html

Wilsons of Rathkenny Ltd v Revenue & Customs [2011] UKFTT 406 (TC)

Output tax – claim for amount overpaid – VATA 1994 S80 – FA 2004 S121 – whether a claim was made within time – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01261.html

Impossible TV Ltd v Revenue & Customs [2011] UKFTT 413 (TC)

Default surcharge -whether surcharge notice served on taxpayer -VATA 1994 s98 –whether reasonable excuse -whether surcharge proportionate – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01266.html

Grant Vehicle Repairs Ltd v Revenue & Customs [2011] UKFTT 420 (TC)

Default surcharge – late payment of tax due (8 days) – default surcharge imposed – whether “reasonable excuse” – VATA 1994 S71 – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01273.html

William Oswald v The Commissioner for Revenue & Customs [2011] UKFTT 421 (TC)

Default surcharge – late payment of tax due (8 days) – default surcharge imposed – whether “reasonable excuse” – VATA 1994 S71 – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01274.html