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return to headline pageFirst Tier Tax Tribunal VAT Decisions UKFTT 273 (TC) - UKFTT 315 (TC)
Gerard Kinney [2009] UKFTT 273 (TC)
Assessment - whether appellant was supplying zero-rated demolition services - no - acting as sub-contractor to demolition firm - services subject to VAT at standard rate - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00219.html
24/7 Fuels Ltd [2009] UKFTT 274 (TC)
Application for reinstatement of appeal - HMRC objected - appellant failed to appear for original hearing - applied for re-listing of appeal - subequent application by HMRC for appeal to be dismissed for want of prosecution - direction that appellant to show by a particular date why the appeal should not be struck out - nothng received by the stated date - appeal struck out.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00220.html
Michael Roy Culverwell [2009] UKFTT 276 (TC)
DIY Builder’s Scheme – appellant claimed refunds in respect of VAT incurred on supply and fit of doors and windows – such supply and fit should have been zero-rated – appellant not entitled to refund from HMRC of VAT wrongly charged by supplier – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00222.html
Sarwar & Sons Knitwear Ltd [2009] UKFTT 281 (TC)
Misdeclaration penalty – Commissioners’ assessments to recover overpaid input tax based upon invalid invoices – appellant allegedly ignorant of the flaws – was there a reasonable excuse? – no – appeal dismissed.
Costs – withdrawal of appeals when appellant’s representative was alerted to the flaws in invoices – application for partial costs – application dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00225.html
Beresford Blake Thomas Ltd [2009] UKFTT 293 (TC)
Default surcharge – reasonable excuse – VATA 1994 s59(7)(b) – recruitment company – restructuring and pressure on senior staff – whether reasonable excuse for late payment of VAT– no –- appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00237.html
Rebba Construction Ltd [2009] UKFTT 296 (TC)
Zero rating – construction of buildings for a relevant residential purpose – whether an extension to an existing building – yes – whether additional dwellings created – no – appeal dismissed – VATA 1994 Sch 8 Grp 5 Item 2 note 16(b).
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00240.html
Click Distribution Ltd [2009] UKFTT 297 (TC)
Default surcharge – reasonable excuse – VATA 1994 s 59(7)(b) – video games distributor – unexpectedly large VAT return – whether reasonable excuse for late payment of VAT – no – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00241.html
Diana Bryce t/a The Barn [2009] UKFTT 298 (TC)
Single or multiple supplies – appellant providing ‘children’s parties’ for a single price – several elements of the supplies identified – held there were two principal elements, the use of a hall and the provision of refreshments – analysis in Card Protection Plan inappropriate on the facts – whether there was a single supply on College of Estate Management principles or two supplies – Levob Verzekeringen considered – held there were two supplies of the use of the hall and the provision of refreshments respectively – held that the single price could easily be apportioned between the two identified supplies – held further that the supply of the use of the Hall was an exempt supply of land – Belgian State v Temco Europe SA considered – appeal allowed in part.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00242.html
Queenspice Limited [2009] UKFTT 300 (TC)
Under-declaration of output tax – whether additional assessment made to best of judgement – whether under-declaration made dishonestly – VATA 1994 Ss60, 73 and 77 – appeal refused.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00244.html
Brendan MacMahon t/a Irish Cottage Trading Company [2009] UKFTT 304 (TC)
Zero–rating – forty seven supplies of goods to a trader in spain – the supplies formed part of a scheme of tax avoidance – appellant did not know about the tax avoidance –– no persuasive evidence that the goods left the UK –– no commercial documentation evidencing removal (some of which were forgeries) –– appellant did not take every precaution reasonably required in respect of the forty three supplies in quarters 03/06, 06/06, and 09/06. –– appellant took every precaution reasonably required in respect of the four supplies in quarters 06/05 and 12/05 –– appeal allowed in part.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00248.html
Heath House Charter Ltd [2009] UKFTT 305 (TC)
Registration – voluntary registration – taxpayer acquiring and letting out a yacht – whether in fact there had been charters to associated companies – whether yacht chartered to or through agent – whether conducting a business or economic activity – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00249.html
Mediaclash Ltd [2009] UKFTT 306 (TC)
Default surcharge – insufficient cash to pay VAT by due date – whether reasonable excuse – yes – appeal allowed – VATA 1994 ss59 and 71.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00250.html
YSL Video Wall Hire Ltd [2009] UKFTT 307 (TC)
Default surcharge – insufficiency of funds not a reasonable excuse - Customs and Excise Commissioners v Steptoe (1992) considered – insufficiency of funds alleged to have been caused by appellant awaiting funds from creditor - whether reasonable excuse principles satisfied - no - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00251.html
Roderick Gunkel & Associates Ltd [2009] UKFTT 308 (TC)
Input tax – claim for deduction of VAT in respect of goods and services supplied for premises used as office and domestic accommodation and partially used by directors – VATA 1994 S24(3) – appeal allowed.
Input tax – claim for deduction of VAT in respect of relocation costs – whether goods and services supplied were for the purposes of the business – VATA 1994 S24(1) – appeal allowed.
Whether indirect taxes such as VAT and direct taxes such as Income Tax should apply the same rules and tests in relation to reliefs and claims to deduction of tax – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00252.html
Shakeel Ali [2009] UKFTT 309 (TC)
Input tax – disallowed because no tax chargeable on supply – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00253.html
John Sloan [2009] UKFTT 310 (TC)
Notice of assessment – appellant contractor – underdeclaration of output tax revealed upon investigation – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form - absence of receipts – absence of other proofs of payment – appellant claims entitlement to input tax – whether or not assessment made to best judgment – VATA 1994 s24(6) – VAT Regulations 1995 Regs 13, 14(1) and 29(2) – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00254.html
Paul Maurice Roche [2009] UKFTT 313 (TC)
Security – appellant a solicitor and sole trader – large debts incurred to HMRC in past – bankruptcy petitions withdrawn – appellant in default for 28 periods – insufficient evidence of net worth – whether power to impose penalties sufficient protection to the revenue – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00257.html
Peter Robert Balkwill [2009] UKFTT 314 (TC)
Assessment of VAT on the appellant for periods after he had claimed to have retired and sold his business, based on the two facts that he had continued for the periods in contention to pay the Income Tax on the profits of the business, and that the Income Tax returns demonstrated that the gross turnover of the business was (marginally) in excess of the VAT compulsory registration thresholds for the periods in question - genuine uncertainty about the facts - appeal dismissed but accompanied by a firm plea that HMRC should show very considerable restraint in enforcing payment of the tax, and the penalty in question.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00258.html
J & W Waste Services Ltd [2009] UKFTT 315 (TC)
Security – notice of requirement to give security – appellant failing to make VAT returns and in default – associated companies in default and insolvent – appellant having provided security on earlier occasion by cash deposit – the Commissioners requiring further security having applied original cash deposit towards payment of VAT due – whether decision of the Commissioners was reasonable – yes –VATA 1994 Sch 11 para 4(2) - appeal dismissed.