News

Recent First Tier Tax Tribunal VAT Decisions

posted 29 Jul 2011
category: First Tier Tax Tribunal

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.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01276.html

JMS Aggregate Supplies v Revenue & Customs [2011] UKFTT 426 (TC)

Default surcharge – late payment of VAT – default surcharges appealed against – insufficiency of funds – whether the cause of the insufficiency amounted to a reasonable excuse within section 59)7)(b) VATA and having regard to section 71(1)(a) VATA – Customs and Excise Commissioners v Steptoe [1992] STC 757 considered and applied – the cause was cash flow difficulties resulting from a combination of defaulting debtors and the reluctance of the appellant’s bank to extend further borrowing facilities – held a reasonable excuse had been made out – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01279.html

Mark Ziani de Ferranti v Revenue & Customs [2011] UKFTT 435 (TC)

Supply – economic activities – sale of venison – postal services – whether sale of wild venison from large remote highland estate constitutes an economic activity – whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity – VATA 1994 s1, s2, s4 and s94 – VAT Directive Art 2 and Art 9 – appeal successful.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01288.html

System Fabricators Ltd v The Director of Border Revenue [2011] UKFTT 436 (TC)

Registration – – cancellation of registration – Commissioners’ view that the appellant was not making taxable supplies – reasonableness of the Commissioners’ decision – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01289.html

Roy Victor Evans t/a Britannia Services v Revenue & Customs [2011] UKFTT 439 (TC)

Registration - exception from registration – whether the value of appellant’s supplies in following year would not exceed deregistration threshold - whether HMRC’s refusal to apply the exception was one that a reasonable panel of Commissioners properly directed on the law would have made having regard to relevant factors and disregarding irrelevant ones – yes –appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01292.html

Mass Information Systems Ltd v Revenue & Customs [2011] UKFTT 443 (TC)

Default surcharge – onus of proof – Jusilla v Finland – ECHR Art 6 – appeal allowed in part.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01296.html

London Wiper Company Ltd v Revenue & Customs [2011] UKFTT 445 (TC)

VAT Invoices – invalid invoices - appellant to prove supplies took place – yes – HMRC to prove exercised discretion reasonably in refusing to accept invoices as valid – no – article 17(2 and 23 Sixth Directive – Value Added Tax Regulations 1995 Reg 14 - appeal allowed – HMRC decision referred for further review.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01298.html

Blue forest (UK) Ltd v Revenue & Customs [2011] UKFTT 447 (TC)

Default Surcharge – VATA 1994 s59 – - reasonable excuse – no on the facts - proportionality – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01300.html

The Hira Company Ltd v Revenue & Customs [2011] UKFTT 450 (TC)

Repayment – MTIC fraud – whether fraudulent evasion of VAT established – yes, except in relation to two deals – whether Appellant knew or should have known that its purchases were connected with fraud – on the facts, no – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01302.html